Full Text Available As a consequence of a large-scale accounting fraud, China implemented a dual audit system for listed companies issuing foreign stocks (B shares and H shares from 2001 to 2006, before adopting Chinese-IFRS in 2007. At the end of 2010, the EU proposed that listed corporations over a certain size should be required to implement a joint audit system. However, only a few countries have implemented this system, and thus, data and references are extremely limited. The dual audit system is called the “twin” of the joint audit system. We analyze whether the dual system improves a company’s earnings quality. Earnings quality is studied by means of real earnings management, and the variable of loss aversion. We find that real earnings management of dual audited enterprises is lower than that of single audited (A-share enterprises, and the inclination toward loss aversion of enterprises in the foreign share market has not increased significantly relative to the A-share enterprises after the abolition of the dual audit system. The results indicate that a dual audit system improves earnings quality. We expect that the conclusions of this research will resolve the issues and concerns about the joint audit system.
Holdsworth, Sarah; Thomas, Ian
Academic development is one means of reorientating education within higher education (HE) to include sustainability principles. This paper identifies the requirements of academic development programmes that will provide educators with the skills to engage students in the ideas of sustainability and sustainable development. In order to determine…
Sustainable Development Commission
The SDC's written evidence presented to the Parliament's Environmental Audit Committee as part of their investigation into how well sustainable development is being embedded in Government. Publisher PDF
Past researches are of the opinion that education for sustainable development and academic freedom could assist in solving these ethical menaces. Education for sustainable development allows every human being to acquire knowledge, skills, attitudes and values necessary to shape a sustainable future to make ...
Mitchell, Richard C.
Purpose: The purpose of this paper is to prepare for a campus sustainability audit at the main campus of Brock University, St Catharines, Ontario, Canada. Design/methodology/approach: An inductive, qualitative approach was undertaken with data comprised of analyses of key stakeholder interviews, a review of literature, and a systematic collation…
Hammond, Cathryn; Churchman, Deborah
Purpose: This paper aims to examine the social sustainability of academic work in Australian tertiary institutions, in addition to offering a summary of recent research on social sustainability with a particular emphasis on Barron and Gauntlett's work. Design/methodology/approach: Barron and Gauntlett's principles of social sustainability are used…
Wood, Bronwyn E.; Cornforth, Sue; Beals, Fiona; Taylor, Mike; Tallon, Rachel
Purpose: The purpose of this paper is to explore the experiences of academic staff who are committed to embedding sustainability within tertiary curricula and pedagogy. Design/Methodology/Approach: The focus of this paper is on a New Zealand university. A survey of staff was undertaken and in-depth interviews conducted with 11 sustainability…
Glover, Alison; Peters, Carl; Haslett, Simon K.
Purpose: The purpose of this paper is to test the validity of the curriculum auditing tool Sustainability Tool for Auditing University Curricula in Higher Education (STAUNCH[C]), which was designed to audit the education for sustainability and global citizenship content of higher education curricula. The Welsh Assembly Government aspires to…
Osberger, Mary Joe
This article reviews normal processes of hearing and speech perception, including developmental stages involved in audition. A historical review of nonelectronic and electronic amplification systems, including cochlear implants and vibrotactile aids, auditory assessment procedures, and acoustic and multisensory auditory training methodologies and…
ACADEMIC TRAINING LECTURE SERIES 28, 29, 30, 31 March from 11:00 to 12:00 - Main Auditorium, bldg. 500 Toward Sustainable Energy Systems? F. Tellez / CIEMAT, Madrid, E and D.Martinez / CIEMAT-PSA, Almeria, E Recent work on alternative energies go in the direction of proving the feasibility of solar energy as one of the best alternatives into the future. Europe, as everybody else, has understandably vested interests in insourcing energetic demands as far as affordable. The good news is that solar energy may be its deciding straw, because it has remarkable facilities and projects probing the possibilities of this option. Two european research centers are at the leading edge in this area: ENEA, which is leading 'Archimede', a vast solar array project in Sicily, and CIEMAT, with its Plataforma Solar de Almeria (PSA, www.psa.es), a major solar energy facility at the south of Spain. Both will become basic poles of the planned 'EURO-MED'electricity interconnection, intending to carry solar electricity fro...
ACADEMIC TRAINING LECTURE SERIES 28, 29, 30, 31 March from 11:00 to 12:00 - Main Auditorium, bldg. 500 Toward Sustainable Energy Systems? F. Tellez / CIEMAT, Madrid, E and D.Martinez / CIEMAT-PSA, Almeria, E Recent work on alternative energies go in the direction of proving the feasibility of solar energy as one of the best alternatives into the future. Europe, as everybody else, has understandably vested interests in insourcing energetic demands as far as affordable. The good news is that solar energy may be its deciding straw, because it has remarkable facilities and projects probing the possibilities of this option. Two european research centers are at the leading edge in this area: ENEA, which is leading 'Archimede', a vast solar array project in Sicily, and CIEMAT, with its Plataforma Solar de Almeria (PSA, www.psa.es) ,a major solar energy facility at the south of Spain. Both will become basic poles of the planned 'EURO-MED' electricity interconnection, intending to carry solar electricity f...
Campbell, Hugh; Rosin, Christopher; Hunt, Lesley; Fairweather, John
One of the most interesting recent developments in global agri-food systems has been the rapid emergence and elaboration of market audit systems claiming environmental qualities or sustainability. In New Zealand, as a strongly export-oriented, high-value food producer, these environmental market audit systems have emerged as an important pathway…
Adaptive frameworks which enhance sustainable strategic responses, and the state of art in scale dilemmas will be addressed. A hybrid session structure will be utilised: distilling wisdom from relevant posters; formal presentations; and stimulating structured debate. African Journal of Range & Forage Science 2003, 20(2): ...
Ionel BOSTAN; Elena Doina DASCĂLU
... (most on enhancing sustainability of public finances). Therefore, our approach aims to reveal some aspects of fiscal consolidation by means of financial law focused on exercise fiscal control and public audit...
Full Text Available In today`s society, marked by profound changes in consumer attitudes towards the environment and social issues, organizations are forced to behave responsibly, to be oriented towards a sustainable marketing. However the efforts of the organization should be evaluated periodically to see the extent to which objectives are achieved and the extent to which resource consumption leads to results. From the marketing perspective, this can be achieved through marketing audit, which is a tool for evaluating and controlling a marketing organization’s performance. This paper aims, through a documentary study in the first part and an exploratory quantitative research, in the second, to highlight the role and place of the audit of marketing in companies in Romania, to assess the effectiveness of marketing activity undertaken the principles of sustainability. The last part of the paper includes research findings and a series of theoretical and managerial recommendations on the use of marketing audit as a tool for assessing the sustainability of marketing companies in the target group, with the possibility of generalizing to all companies operating on the market in Romania.
Full Text Available While the organizational culture and the professional culture are centered on serving the customer, the accounting and audit culture are focused on helping all accounting users. Mainly, culture operates with information that is prepared, disclosed and, in the same time, interpreted by its receivers and senders. The way each of us interprets the information or offers judgments and opinions, depends on our referential framework, that is a combination of our educational, developmental intellectual culture and work related experiences. The present study tries to point out how these concepts are understood by students from the academic environment and how knowledge gathered during their educational cycle can be transferred into practice.
Isakov, Alexander; O'Neal, Patrick; Prescott, John; Stanley, Joan; Herrmann, Jack; Dunlop, Anne
Academic institutions possess tremendous resources that could be important for community disaster response and preparedness activities. In-depth exploration of the role of academic institutions in community disaster response has elicited information about particular academic resources leveraged for and essential to community preparedness and response; factors that contribute to the decision-making process for partner engagement; and facilitators of and barriers to sustainable collaborations from the perspectives of academic institutions, public health and emergency management agencies, and national association and agency leaders. The Academic-Community Partnership Project of the Emory University Preparedness and Emergency Response Research Center in collaboration with the Association of Schools of Public Health convened an invitational summit which included leadership from the National Association of County and City Health Officials, Association of State and Territorial Health Officials, Directors of Public Health Preparedness, Department of Health and Human Services Office of the Assistant Secretary for Preparedness and Response, CDC Office of Public Health Preparedness and Response, Association of Schools of Public Health, Association of American Medical Colleges, Association of Academic Health Centers, American Association of Colleges of Nursing, Council of State and Territorial Epidemiologists, and American Association of Poison Control Centers. From this convention, emerged recommendations for building and sustaining academic-public health-community collaborations for preparedness locally and regionally.
Kynna N. Wright
Full Text Available Growing interest among academics and health professionals in finding new ways to study and address complex health and social problems has manifested in recent years with increasing community demands for research and program implementation that is community-based, rather than merely community placed. In the United States, community-based participatory research (CBPR, with its emphasis on the creation and use of community-university or community-academic partnerships, is the prevailing paradigm to address these complex problems, especially those concerning racial/ethnic disparities in health and health care. While the need to strengthen the relationship between researchers and the community has been recognised, often from the viewpoint of the university partner, discussions on sustainability of partnerships have been few. The aim of this paper is to share reflections, through the eyes of the community members, on the core elements that tie community and academic members together and the challenges in understanding and nurturing those ties so that the community-academic partnership is sustained over time, and to offer possible recommendations for sustainability. This article speaks from the community’s perspective and reflects on the vital elements/components that tie together community-university partnerships and the challenges that may occur when trying to sustain and grow the partnership. It is based on a research CBPR study that was conducted to (1 evaluate the functioning and future sustainability of the community-university partnership of the Community Child Health Network Study Los Angeles (CCHN-LA community-university partnership, and (2 evaluate the experience and beliefs of the current CCHN-LA community-university partnership members in their understanding of current functioning. Keywords Community-academic partnerships; sustainability; challenges; solutions
Roth, Benjamin S.
This study explored whether university internal audit directors' views of culture and measuring achievement differences between their institutions and a business were related to how they viewed internal auditing priorities and uses. The Carnegie Classification system's 283 Doctorate-granting Universities were the target population.…
Full Text Available The activity to prevent embrittlement sustainability of public finances should manifest itself permanently, regardless of economic circumstances - national or European. This, more so as it was set by the Stability and Growth Pact (SGP, which introduces new rules on fiscal policy. Regulations and exercise adequate of financial control and public audit are intended to give certain guarantees on landing approach this topic (most on enhancing sustainability of public finances. Therefore, our approach aims to reveal some aspects of fiscal consolidation by means of financial law focused on exercise fiscal control and public audit. Our references aim the current regulatory of this important organization and functioning rule of law activities and results reported.
This article examines the relationship between the standardized service quality survey LibQUAL+ and the rise of audit culture. Recent scholarship examining assessment and accountability systems and the ideological principles driving their implementation in higher education raises concerns about the impact these systems have on teaching, learning,…
Olszewska, Kinga; Lock, Jennifer
In contemporary higher education there is a growing demand for academics to increase their publication output. This requirement raises the question of how institutions can best support a sustainable academic writing culture, which is needed to challenge the assumption that all academics know how to write for publication. This case study examines…
... sustain a school's academic or residential program? 39.801 Section 39.801 Indians BUREAU OF INDIAN AFFAIRS... To Sustain an Academic or Residential Program § 39.801 What is the formula to determine the amount necessary to sustain a school's academic or residential program? (a) The Secretary's formula to determine...
Dawe, Gerald F. M.; Vetter, Arnie; Martin, Stephen
A sustainability audit of Holme Lacy College is described. The approach adopted a "triple bottom line" assessment, comprising a number of key steps: a scoping review utilising a revised Royal Institution of Chartered Surveyors project appraisal tool; an environmental impact assessment based on ecological footprinting and a social and…
Purpose: The purpose of this article is to identify the offering and nature (scope) of sustainability accounting courses at universities that have signed the Talloires Declaration and also at universities with prominent sustainability accounting researchers' affiliations. For this purpose a university web sites content analysis for sustainability…
Maggi W.H. Leung
Full Text Available In the name of sustainable development, skilled persons including scholars, researchers and students have become incorporated in the “sustainable development” visions and strategies of institutions, city centers and nation-states near and far from where these potentially mobile brains are. Policies and programs have widely been implemented to foster move-in move-out mobility of these talents sans frontières who should contribute to the competitiveness of their affiliated institutions and structures in the global knowledge economy. This paper unravels this emergent academic mobility for sustainable development mantra. It unpacks the meanings of “sustainable development” and “sustainability” as used in relation to temporary (often circulatory mobility of students and academics in different contexts. An analysis of European and specifically China-EU academic mobility initiatives illustrates the multi-fold meanings of sustainability in this policy terrain. Zooming into the Chinese-German case, the paper highlights the common dominance of economic and environmental elements in the current “academic mobility for sustainability” construct that sidelines important social components such as equity and diversity. Statistical data and narratives will be provided to illustrate the stark gender and disciplinary bias in the Chinese-German staff academic mobility field. The paper argues for conscious, affirmative efforts by policy-makers and funding agencies to correct existing imbalances.
van Raak, Jeroen; Thürheimer, Ulrike
Audit research relies on a wide range of publicly available measures to examine which factors influence the quality of financial statement audits. While research to date has to rely largely on remote proxies due to a lack of access to proprietary data, there is considerable doubt about the validity
van Raak, J.J.F.; Thürheimer, Ulrike
Audit research relies on a wide range of publicly available measures to examine which factors influence the quality of financial statement audits. While research to date has to rely largely on remote proxies due to a lack of access to proprietary data, there is considerable doubt about the validity
Nguyen, Ninh T; Silver, Michael; Robinson, Malcolm; Needleman, Bradley; Hartley, Guilford; Cooney, Robert; Catalano, Robert; Dostal, Jackie; Sama, Danny; Blankenship, Jeanne; Burg, Kathryn; Stemmer, Edward; Wilson, Samuel E
Bariatric surgery performed at US academic centers is safe and associated with low mortality. Multi-institutional consecutive cohort study. Academic medical centers. We audited the medical records from 40 consecutive bariatric surgery cases performed between October 1, 2003, and March 31, 2004, at each of the 29 institutions participating in the University HealthSystem Consortium Bariatric Surgery Benchmarking Project. All medical records that met inclusion criteria (patient age, >17 and Benchmarking Project, the risk for death within 30 days after bariatric surgery at academic centers is less than 1%. In addition, the practice of bariatric surgery at these centers has shifted from open surgery to predominately laparoscopic surgery. These quality-controlled outcome data can be used as a benchmark for the practice of bariatric surgery at most US hospitals.
McDermott, Ashley F; Rose, Maya; Norris, Troy; Gordon, Eric
This study tested a novel feed-forward modeling (FFM) system as a nonpharmacological intervention for the treatment of ADHD children and the training of cognitive skills that improve academic performance. This study implemented a randomized, controlled, parallel design comparing this FFM with a nonpharmacological community care intervention. Improvements were measured on parent- and clinician-rated scales of ADHD symptomatology and on academic performance tests completed by the participant. Participants were followed for 3 months after training. Participants in the FFM training group showed significant improvements in ADHD symptomatology and academic performance, while the control group did not. Improvements from FFM were sustained 3 months later. The FFM appeared to be an effective intervention for the treatment of ADHD and improving academic performance. This FFM training intervention shows promise as a first-line treatment for ADHD while improving academic performance. © The Author(s) 2016.
Hocking, Jane S; Temple-Smith, Meredith; van Driel, Mieke; Law, Matthew; Guy, Rebecca; Bulfone, Liliana; Wood, Anna; Low, Nicola; Donovan, Basil; Fairley, Christopher K; Kaldor, John; Gunn, Jane
Financial incentives and audit plus feedback on performance are two strategies commonly used by governments to motivate general practitioners (GP) to undertake specific healthcare activities. However, in recent years, governments have reduced or removed incentive payments without evidence of the potential impact on GP behaviour and patient outcomes. This trial (known as ACCEPt-able) aims to determine whether preventive care activities in general practice are sustained when financial incentives and/or external audit plus feedback on preventive care activities are removed. The activity investigated is annual chlamydia testing for 16- to 29-year-old adults, a key preventive health strategy within this age group. ACCEPt-able builds on a large cluster randomised controlled trial (RCT) that evaluated a 3-year chlamydia testing intervention in general practice. GPs were provided with a support package to facilitate annual chlamydia testing of all sexually active 16- to 29-year-old patients. This package included financial incentive payments to the GP for each chlamydia test conducted and external audit plus feedback on each GP's chlamydia testing rates. ACCEPt-able is a factorial cluster RCT in which general practices are randomised to one of four groups: (i) removal of audit plus feedback-continue to receive financial incentive payments for each chlamydia test; (ii) removal of financial incentive payments-continue to receive audit plus feedback; (iii) removal of financial incentive payments and audit plus feedback; and (iv) continue financial incentive payments and audit plus feedback. The primary outcome is chlamydia testing rate measured as the proportion of sexually active 16- to 29-year-olds who have a GP consultation within a 12-month period and at least one chlamydia test. This will be the first RCT to examine the impact of removal of financial incentive payments and audit plus feedback on the chlamydia testing behaviour of GPs. This trial is particularly timely
sketch nestled deep in the sustainment planning section of the student text.97 Furthermore, consideration of a culmination point is mentioned as one...Printing Office, 2012. ________. Field Manual (FM) 3-0, Operations. Washington, DC: Government Printing Office, 2008. ________. Field Manual (FM) 3-06...Urban Operations. Washington, DC: Government Printing Office, 2009. ________. Field Manual (FM) 3-24.2, Tactics in Counterinsurgency. Washington, DC
Ewing-Cobbs, Linda; Prasad, Mary R; Kramer, Larry; Cox, Charles S; Baumgartner, James; Fletcher, Stephen; Mendez, Donna; Barnes, Marcia; Zhang, Xiaoling; Swank, Paul
Although long-term neurological outcomes after traumatic brain injury (TBI) sustained early in life are generally unfavorable, the effect of TBI on the development of academic competencies is unknown. The present study characterizes intelligence quotient (IQ) and academic outcomes an average of 5.7 years after injury in children who sustained moderate to severe TBI prior to 6 years of age. Twenty-three children who suffered inflicted or noninflicted TBI between the ages of 4 and 71 months were enrolled in a prospective, longitudinal cohort study. Their mean age at injury was 21 months; their mean age at assessment was 89 months. The authors used general linear modeling approaches to compare IQ and standardized academic achievement test scores from the TBI group and a community comparison group (21 children). Children who sustained early TBI scored significantly lower than children in the comparison group on intelligence tests and in the reading, mathematical, and language domains of achievement tests. Forty-eight percent of the TBI group had IQs below the 10th percentile. During the approximately 5-year follow-up period, longitudinal IQ testing revealed continuing deficits and no recovery of function. Both IQ and academic achievement test scores were significantly related to the number of intracranial lesions and the lowest postresuscitation Glasgow Coma Scale score but not to age at the time of injury. Nearly 50% of the TBI group failed a school grade and/or required placement in self-contained special education classrooms; the odds of unfavorable academic performance were 18 times higher for the TBI group than the comparison group. Traumatic brain injury sustained early in life has significant and persistent consequences for the development of intellectual and academic functions and deleterious effects on academic performance.
Environment - Sustainable management of radioactive materials and wastes - Audition of M Francois Loos, Ministry delegate at the Industry; Environnement - Gestion durable des matieres et des dechets radioactifs - Audition de M. Francois Loos, ministre delegue a l'industrie
This document is the presentation of the audition of the Ministry delegate at the Industry, concerning the law project n.315 of the program relative to the sustainable management of radioactive materials and wastes. The Ministry discussed the law text, precises the three researches axis concerning the long dated management of high activity and long life radioactive wastes, the National plan of management and the legislation. He defined the consolidating of an independent evaluation, the public information and the bond commissions. (A.L.B.)
Schultz Kirkegaard, Henriette; Valentin, Finn
Academic drug discovery centres (ADDCs) are seen as one of the solutions to fill the innovation gap in early drug discovery, which has proven challenging for previous organisational models. Prior studies of ADDCs have identified the need to analyse them from the angle of their economic and organisational sustainability. We take that angle in an in-depth study of four prominent ADDCs. Our findings indicate that there are clear similarities in the way sustainable centres are organised, managed and financed. We also identify factors in the frameworks of academia and research funding affecting their performance. Copyright © 2014 Elsevier Ltd. All rights reserved.
Murphy, S. A
This paper explores the application of Lean Six Sigma, a business improvement philosophy and methodology, in the academic library environment as one means to nurture and sustain a culture of assessment and change...
Molina, Rose; Boatin, Adeline; Farid, Huma; Luckett, Rebecca; Neo, Dayna; Ricciotti, Hope; Scott, Jennifer
To describe various work models for obstetrics and gynecology global health faculty affiliated with academic medical centers and to identify barriers and opportunities for pursuing global health work. A mixed-methods study was conducted in 2016 among obstetrics and gynecology faculty and leaders from seven academic medical institutions in Boston, Massachusetts. Global health faculty members were invited to complete an online survey about their work models and to participate in semistructured interviews about barriers and facilitators of these models. Department chairs and residency directors were asked to participate in interviews. The survey response rate among faculty was 65.6% (21/32), of which 76.2% (16/21) completed an interview. Five department leaders (45.5% [5/11]) participated in an interview. Faculty described a range of work models with varied time and compensation, but only one third reported contracted time for global health work. The most common barriers to global health work were financial constraints, time limitations, lack of mentorship, need for specialized training, and maintenance of clinical skills. Career satisfaction, creating value for the obstetrics and gynecology department, and work model flexibility were the most important facilitators of sustainable global health careers. The study identified challenges and opportunities to creating flexible and sustainable work models for academic obstetrics and gynecology clinicians engaged in global health work. Additional research and innovation are needed to identify work models that allow for sustainable careers in global women's health. There are opportunities to create professional standards and models for academic global health work in the obstetrics and gynecology specialty.
McCabe, O Lee; Gwon, Howard S; McHugh, Paul R; Breakey, William R; Schwartz, Joseph M; Clark, Michael R; Kaminsky, Michael J
Health care reform has posed special challenges for departments of psychiatry in academic medical centers. This report describes one department's strategic responses to a marketplace with high penetration by managed care and provides examples of the kinds of faculty concerns that can arise when major departmental reorganizations are attempted. The department's successful adaptation to a radically altered professional environment is attributed to the following five initiatives: vertical integration and diversification of clinical programs, service line management, outcomes measurement, regional network development, and institutional managed care partnerships Although the authors did not design their adaptive efforts as a research study, they offer objective data to support their conclusion that the viability of their overall clinical enterprise has been sustained despite an external environment inhospitable to academic psychiatry.
Simmons, Vani Nath; Klasko, Lynne B; Fleming, Khaliah; Koskan, Alexis M; Jackson, Nia T; Noel-Thomas, Shalewa; Luque, John S; Vadaparampil, Susan T; Lee, Ji-Hyun; Quinn, Gwendolyn P; Britt, Lounell; Waddell, Rhondda; Meade, Cathy D; Gwede, Clement K
The Tampa Bay Community Cancer Network (TBCCN) was formed as a partnership comprised of committed community based organizations (grassroots, service, health care organizations) and a National Cancer Institute designated cancer center working together to reduce cancer health disparities. Adhering to principles of community-based participatory research, TBCCN's primary aims are to develop and sustain outreach, training, and research programs that aim to reach medically underserved, multicultural and multilingual populations within the Tampa Bay tri-county area. Using a participatory evaluation approach, we recently evaluated the partnerships' priorities for cancer education and outreach; perspectives on the partnerships' adherence to CBPR principles; and suggestions for sustaining TBCCN and its efforts. The purpose of this paper is to describe implementation and outcomes of this participatory evaluation of a community/academic partnership, and to illustrate the application of evaluation findings for partnership capacity-building and sustainability. Our evaluation provides evidence for partners' perceived benefits and realized expectations of the partnership and illustrates the value of ongoing and continued partnership assessment to directly inform program activities and build community capacity and sustainability. Copyright © 2015 Elsevier Ltd. All rights reserved.
Burke, James; Turner, Barbara; Vroom, James; Short, Nancy
Abstract Researcher‐initiated biobanks based at academic institutions contribute valuable biomarker and translational research advances to medicine. With many legacy banks once supported by federal funding, reductions in fiscal support threaten the future of existing and new biobanks. When the Brain Bank at Duke University's Bryan Alzheimer's Disease Center (ADRC) faced a funding crisis, a collaborative, multidisciplinary team embarked on a 2‐year biobank sustainability project utilizing a comprehensive business strategy, dedicated project management, and a systems approach involving many Duke University entities. By synthesizing and applying existing knowledge, Duke Translational Medicine Institute created and launched a business model that can be adjusted and applied to legacy and start‐up academic biobanks. This model provides a path to identify new funding mechanisms, while also emphasizing improved communication, business development, and a focus on collaborating with industry to improve access to biospecimens. Benchmarks for short‐term Brain Bank stabilization have been successfully attained, and the evaluation of long‐term sustainability metrics is ongoing. PMID:25996355
Uzarski, Diane; Burke, James; Turner, Barbara; Vroom, James; Short, Nancy
Researcher-initiated biobanks based at academic institutions contribute valuable biomarker and translational research advances to medicine. With many legacy banks once supported by federal funding, reductions in fiscal support threaten the future of existing and new biobanks. When the Brain Bank at Duke University's Bryan Alzheimer's Disease Center (ADRC) faced a funding crisis, a collaborative, multidisciplinary team embarked on a 2-year biobank sustainability project utilizing a comprehensive business strategy, dedicated project management, and a systems approach involving many Duke University entities. By synthesizing and applying existing knowledge, Duke Translational Medicine Institute created and launched a business model that can be adjusted and applied to legacy and start-up academic biobanks. This model provides a path to identify new funding mechanisms, while also emphasizing improved communication, business development, and a focus on collaborating with industry to improve access to biospecimens. Benchmarks for short-term Brain Bank stabilization have been successfully attained, and the evaluation of long-term sustainability metrics is ongoing. © 2015 Wiley Periodicals, Inc.
Rozas Flores, Alan Errol; Facultad de Ciencias Contables, Universidad Nacional Mayor de San Marcos
The forensic audit is an audit specialist in obtaining evidence to turn them into tests, which are presented in the forum that is in the courts of justice, in order to check crime or settle legal disputes. Currently, major efforts are being carried out by compliance audits and comprehensive audits need to be retrofitted with legal research, to minimize the impunity that comes before economic and financial crimes, such as administrative corruption, corporate fraud and money laundering assets. ...
Fijneman, R.; Ho, K.H.; Roos Lindgreen, E.; Veltman, P.
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
Full Text Available Besides the growing interest of companies to communicate their commitment to sustainability, assurance of the information disclosed has increased, due to the interest of the stakeholders to know their reliability. Initially, we will explain the concept and benefits of sustainability reporting assurance. Subsequently, we will focus on the differences between the financial audit and sustainability reports assurance and the description of the main international report assurance statements. Finally, we will explain the main criticisms of assurance and some proposals for improvement. Junto al creciente interés de las empresas por comunicar su compromiso con la sostenibilidad, ha aumentado el aseguramiento de la información revelada, debido al interés de los grupos de interés por conocer su fiabilidad. Inicialmente, explicaremos el concepto y las ventajas del aseguramiento de los informes de sostenibilidad. Posteriormente, nos centraremos en las diferencias existentes entre la auditoría de cuentas y el aseguramiento de memorias de sostenibilidad y en la descripción de los principales estándares internacionales en materia de aseguramiento. Finalmente, expondremos las principales críticas al aseguramiento y algunas propuestas de mejora. DOWNLOAD THIS PAPER FROM SSRN: http://ssrn.com/abstract=2690158
What is it that teacher-educators "do"? This paper draws on interview data with Deans/Heads of Schools of Education in the Australian context to explore this question by asking: How is the teacher-educator produced as a category of academic worker? Using critical approaches to discourse analysis, the paper presents two interlocked…
Kingery, Kathleen M; Narad, Megan E; Taylor, H Gerry; Yeates, Keith Owen; Stancin, Terry; Wade, Shari L
To examine the prevalence of academic need, academic service utilization, and unmet need as well as factors associated with academic service utilization 6.8 years after traumatic brain injury (TBI) in early childhood. Fifty-eight (16 severe, 14 moderate, 28 complicated mild) children with TBI and 72 children with orthopedic injury (OI) completed the long-term follow-up 6.8 years after injury in early childhood (ages 3-7 years). Injury group differences in rates of need for academic services, academic service utilization, and unmet need as well as factors associated with service utilization and unmet need were examined. Students with moderate and severe TBI had significantly greater rates of need than those with OI. A greater proportion of the severe TBI sample was receiving academic services at long-term follow-up than the OI and complicated mild groups however, among those with an identified need, injury group did not affect academic service utilization. Below average IQ/achievement scores was the only area of need predictive of academic service utilization. Rates of unmet need were high and similar across injury groups (46.2%-63.6%). The need for academic services among patients who sustained a TBI during early childhood remains high 6.8 years post injury. Findings underscore the importance of continued monitoring of behaviors and academic performance in students with a history of early childhood TBI. This may be especially true among children with less severe injuries who are at risk for being underserved.
Pardini, Dustin; White, Helene; Xiong, Shuangyan; Bechtold, Jordan; Chung, Tammy; Loeber, Rolf; Hipwell, Alison
There is some suggestion that heavy marijuana use during early adolescence (prior to age 17) may cause significant impairments in attention and academic functioning that remain following sustained periods of abstinence. However, no longitudinal studies have examined whether both male and female adolescents who engage in low (less than once a month) to moderate (at least once a monthly) marijuana use experience increased problems with attention and academic performance, and whether these probl...
Leverence, Robert; Nuttall, Richard; Palmer, Rachel; Segal, Mark; Wood, Alicia; Yancey, Fay; Shuster, Jonathon; Brantly, Mark; Hromas, Robert
Academic physician reimbursement has moved to productivity-based compensation plans. To be sustainable, such plans must be self-funding. Additionally, unless research and education are appropriately valued, faculty involved in these efforts will become disillusioned, yet revenue generation in these activities is less robust than for clinical care activities. Faculty at the Department of Medicine, University of Florida Health, elected a committee of junior and senior faculty and division chiefs to restructure the compensation plan in fiscal year (FY) 2011. This committee was charged with designing a new compensation plan based on seven principles of organizational philosophy: equity, compensation coupled to productivity, authority aligned with responsibility, respect for all academic missions, transparency, professionalism, and self-funding in each academic mission. The new compensation plan was implemented in FY2013. A survey administered at the end of FY2015 showed that 61% (76/125) of faculty were more satisfied with this plan than the previous plan. Since the year before implementation, clinical relative value units per faculty increased 7% (from 3,458 in FY2012 to 3,704 in FY2015, P < .002), incentives paid per faculty increased 250% (from $3,191 in FY2012 to $11,153 in FY2015, P ≤ .001), and publications per faculty increased 15% (from 2.6 in FY2012 to 3.0 in FY2015, P < .001). Grant submissions, external funding, and teaching hours also increased per faculty but did not reach statistical significance. An important next step will be to incorporate quality metrics into the compensation plan, without affecting costs or throughput.
can be sustained over the long-term? To address this a second framework was chosen which was developed by Sergio Fernandez of Indiana University and...recent study provides a good basis for evaluating the sustainability of the FIAR Plan. B. THE FERNANDEZ /RAINEY MODEL Sergio Fernandez of Indiana... Sergio Fernandez and Hal Rainey. “Managing Successful Organizational Change in the Public Sector: An Agenda for Research and Practice” in Public
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.
Kruger, Estie; Heitz-Mayfield, Lisa; Tennant, Marc
For the past decade, and expected for the next decade, Australia faces a significant health workforce shortage and an acute maldistribution of health workforce. Against this background the governments at both national and state level have been increasing the training places for all health practitioners and trying to redress the imbalance through a strong regional focus on these developments. Dentistry has been an active participant in these workforce initiatives. This study examines the increasing demand for academics and discusses the existing pathways for increase, and also examines in detail the advantages of a sustainable, shared-model approach, using dentistry as a model for other disciplines. Three non-exclusive pathways for reform are considered: importation of academics, delayed retirement and the shared resource approach. Of the various solutions outlined in this review a detailed explanation of a cost-effective shared model of senior academic leadership is highlighted as a viable, sustainable model for ameliorating the shortage.
In the highly competitive environment it is very important to utilize fully the strength and advantages of the brand in order to gain the desire market share and sustain the profitable growth. If a company has a brand built and explored already, it is needed to investigate the weaknesses and strength of the brand to utilize, maintain and develop it. The brand audit can provide with information needed for these purposes. The complete brand audit is a broad topic. In order to focus the research...
Weigand, H.; Johannesson, P.; Andersson, B.; Bergholtz, M.; Bukhsh, F.A.; Deneckere, R.; Proper, H.
Compliance has become a strategic concern for many companies and organizations. To prove actual compliance, the organization must disclose itself (be auditable). A plethora of advanced tools has been developed to support compliance management and auditing processes. However, not all organizations
Crowley, R Webster; Asthagiri, Ashok R; Starke, Robert M; Zusman, Edie E; Chiocca, E Antonio; Lonser, Russell R
Factors during neurosurgical residency that are predictive of an academic career path and promotion have not been defined. To determine factors associated with selecting and sustaining an academic career in neurosurgery by analyzing in-training factors for all graduates of American College of Graduate Medical Education (ACGME)-accredited programs between 1985 and 1990. Neurological surgery residency graduates (between 1985 and 1990) from ACGME-approved training programs were analyzed to determine factors associated with choosing an academic career path and having academic success. Information was available for 717 of the 720 (99%) neurological surgery resident training graduates (678 male, 39 female). One hundred thirty-eight graduates (19.3%) held full-time academic positions. One hundred seven (14.9%) were professors and 35 (4.9%) were department chairs/chiefs. An academic career path/success was associated with more total (5.1 vs 1.9; P professor or chair/chief was associated with more publications during residency (P professor or chair/chief. Although male trainees published more than female trainees (2.6 vs 0.9 publications; P professor or chair/chief (P > .05). Defined in-training factors including number of total publications, number of first-author publications, and program size are predictive of residents choosing and succeeding in an academic career path.
Stimpson, Jim P; Li, Tao; Shiyanbola, Oyewale O; Jacobson, Janelle J
Academic health centers (AHCs) play a vital role in the health care system. The training of health care personnel and delivery of health care services, especially to the most complex and financially challenged patients, has been a responsibility increasingly shouldered by AHCs over the years. Additionally, AHCs play a significant role in researching and developing new treatment protocols, including discovering and validating new health technologies. However, AHCs face unique financial challenges in fulfilling their social mission in the health care system. Reforms being implemented under the Affordable Care Act and shifting economic patterns are threatening the financial sustainability of AHCs.The authors review challenges facing AHCs, including training new health care professionals with fewer funding resources, disproportionate clinical care of complex and costly patients, charity care to uninsured and underinsured, and reduced research funding opportunities. Then, they provide a review of some potential solutions to these challenges, including new reimbursement methods, improvements in operational efficiency, price regulation, subsidization of education, improved decision making and communication, utilization of industrial management tools, and increasing internal and external cooperation. Devising solutions to the evolving problems of AHCs is crucial to improving health care delivery in the United States. Most likely, a combination of market, government, and system reforms will be needed to improve the viability of AHCs and assist them in fulfilling their social and organizational missions.
Pardini, Dustin; White, Helene R; Xiong, Shuangyan; Bechtold, Jordan; Chung, Tammy; Loeber, Rolf; Hipwell, Alison
There is some suggestion that heavy marijuana use during early adolescence (prior to age 17) may cause significant impairments in attention and academic functioning that remain despite sustained periods of abstinence. However, no longitudinal studies have examined whether both male and female adolescents who engage in low (less than once a month) to moderate (at least once a monthly) marijuana use experience increased problems with attention and academic performance, and whether these problems remain following sustained abstinence. The current study used within-individual change models to control for all potential pre-existing and time-stable confounds when examining this potential causal association in two gender-specific longitudinal samples assessed annually from ages 11 to 16 (Pittsburgh Youth Study N = 479; Pittsburgh Girls Study N = 2296). Analyses also controlled for the potential influence of several pertinent time-varying factors (e.g., other substance use, peer delinquency). Prior to controlling for time-varying confounds, analyses indicated that adolescents tended to experience an increase in parent-reported attention and academic problems, relative to their pre-onset levels, during years when they used marijuana. After controlling for several time-varying confounds, only the association between marijuana use and attention problems in the sample of girls remained statistically significant. There was no evidence indicating that adolescents who used marijuana experienced lingering attention and academic problems, relative to their pre-onset levels, after abstaining from use for at least a year. These results suggest that adolescents who engage in low to moderate marijuana use experience an increase in observable attention and academic problems, but these problems appear to be minimal and are eliminated following sustained abstinence.
Mackinnon, A.D.; Billington, R.A.; Adam, E.J.; Dundas, D.D. [Department of Radiology, St Georges Hospital NHS Trust, London (United Kingdom); Patel, U. [Department of Radiology, St Georges Hospital NHS Trust, London (United Kingdom)], E-mail: Uday.Patel@stgeorges.nhs.uk
Aim: To evaluate the impact of picture archiving and communications systems (PACS) on reporting times and productivity in a large teaching hospital. Materials and methods: Reporting time, defined as the time taken from patient registration to report availability, and productivity, defined as the number of reports issued per whole time equivalent (WTE) radiologist per month, were studied for 2 years pre- and 3 years post-PACS installation. Mean reporting time was calculated for plain radiographs and specialist radiology techniques [computed tomography (CT), magnetic resonance imaging (MRI), ultrasound, and nuclear medicine]. Productivity, total department workload, and unreported film rates were also assessed. Pre- and post-PACS findings were compared. Results: Between 2002-2006 the number of radiological patient episodes increased by 30% from 11,531/month to 15,057/month. This was accompanied by a smaller increase in WTE reporting radiologists, from 32 to 37 (15%). Mean reporting times have improved substantially post-PACS, plain radiograph reporting time decreased by 26% (from 6.8 to 5 days; p = 0.002) and specialty modalities by 24% (4.1 to 3.1 days; p < 0.001). Radiologist productivity has increased by 18% (337 films to 407 films/WTE radiologist/month). Unreported films have decreased from 5 to 4% for plain radiographs and are steady for specialty modalities (< 1%). In most areas improvements have been sustained over a 3-year period. Conclusion: Since the introduction of PACS, reporting times have decreased by 25% and the productivity improved by 18%. Sustained improvements are felt to reflect the efficiencies and cultural change that accompanied the introduction of PACS and digital dictation.
B.K. Reilly; Y. Reillly
Reilly B.K. and Y. Reilly. 2003. Auditing wildlife. Koedoe 46(2): 97–102. Pretoria. ISSN 0075-6458. Accountants and auditors are increasingly confronted with the problem of auditing wildlife populations on game ranches as their clients' asset base expands into this industry. This paper aims to provide guidelines on these actions based on case study data and research in the field of wildlife monitoring. Parties entering into dispute on numbers of animals on a property often resort to their au...
Full Text Available This article describes a process for introducing modern technological subjects into the academic curricula of non-technical universities. The process described may increase and contribute to social sustainability by enabling non-technical students’ access to the field of the Internet of Things and the broader Industry 4.0. The process has been defined and tested during a curricular reform project that took place in two large universities in Eastern Europe. In this article, the authors describe the results and impact, over multiple years, of a project financed by the European Union that aimed to introduce the following subjects into the academic curricula of business students: cloud computing, big data, mobile programming, and social networks and cybersecurity (CAMSS. The results are useful for those trying to implement similar curricular reforms, or to companies that need to manage talent pipelines.
Jan 6, 2010 ... Key performance indicators like major complications, readmissions, reoperations, transfers, incident reports, complaints and mortalities must also be included. Surgical audits bear very similar relationship to opera- tional research. There is a critical need for the results to be representative and accurate.
In the name of sustainable development, skilled persons including scholars, researchers and students have become incorporated in the “sustainable development” visions and strategies of institutions, city centers and nation-states near and far from where these potentially mobile brains are.
Full Text Available There are many legislative, stakeholder and supply chain pressures on business to be more ‘sustainable’. Universities have recognised the need for graduate knowledge and understanding of sustainable development issues. Many businesses and universities have responded and introduced Sustainable Development models into their operations with much of the current effort directed at climate change. However, as the current worldwide financial crisis slowly improves, the expectations upon how businesses operate and behave are changing. It will require improved transparency and relationships with all stakeholders, which is the essence of sustainable development. The challenges and opportunities for both business and universities are to understand the requirements of sustainable development and the transformation that is required. They should ensure that knowledge is embedded within the culture of the organisation and wider society in order to achieve a sustainable future.
Walsh, Anne M; Szabat, Kathryn
Competition within the acute care sector as well as increased penetration by managed care organizations has influenced the structure and role of academic health centers during the past decade. The market factors confronting academic health centers are not dissimilar from conditions that confront other organizations competing in mature industries characterized by declining profitability and intense rivalry for market share. When confronted with intense competition or adverse external events, organizations in other industries have responded to potential threats by forming alliances, developing joint ventures, or merging with another firm to maintain their competitive advantage. Although mergers and acquisitions dominated the strategic landscape in the healthcare industry during the past decade, recent evidence suggests that other types of strategic ventures may offer similar economic and contracting benefits to member organizations. Academic health centers have traditionally been involved in network relationships with multiple partners via their shared technology, collaborative research, and joint educational endeavors. These quasi-organizational relationships appear to have provided a framework for strategic decisions and allowed executives of academic health centers to select strategies that were competitive yet closely aligned with their organizational mission. The analysis of factors that influenced strategy selection by executives of academic health centers suggests a deliberate and methodical approach to achieving market share objectives, expanding managed care contracts, and developing physician networks.
Yulius Jogi Cristiawan
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
Holcombe, Randall F; Hollinger, Krista J
Adoption of a mission-focused, productivity-based funds-flow model recognizes faculty activities regardless of their primary mission and incentivizes and financially rewards both academic and clinical productivity. We describe here how such a model could be utilized for an academic division of hematology and medical oncology. On the basis of our own experience in managing the Division of Hematology/Oncology at the University of California at Irvine, and results of a survey of hematology/oncology division chiefs, a new model was developed with clear definitions of missions (ascertaining faculty effort toward each mission and definition of productivity benchmarks for each), careful identification of revenue streams, and establishment of base and incentive salary support that rewards productivity. Ongoing performance improvement and monitoring was incorporated into the model. A model for sustainable support of hematology/oncology faculty and divisions was developed that was transparent, flexible, and had buy-in from both the faculty and departmental/school administration. Development of the model was supported by a survey of hematology/oncology division chiefs. It is possible to reorganize a faculty practice and salary structure to achieve a mission-focused, productivity-based paradigm. Although the model described is specifically targeted at academic hematology and medical oncology divisions, with modification, it could serve as a framework for other departments or throughout schools of medicine.
The Climate and Corn-based Cropping Systems Coordinated Agriculture Project (CSCAP) is a collaboration of 150+ team members spanning a range of scientific disciplinary backgrounds. The project goal is to produce collaborative research, education and extension aimed at mitigating and adapting Midwest cropping systems to climate variability and change. My PhD work in Agronomy and Sustainable Agriculture is a part of the CSCAP although my prior academic background was in applied climate science and biology, thus proposing a potential challenge to the new academic landscape. Further, graduate students within CSCAP are a part of a natural experiment in how the next generation of scientists operates in a transdisciplinary environment. As part of my leadership in the CSCAP, I helped to develop a "roadmap" document outlining the learning opportunities available to students. This document was meant to underscore the skills and experiences that will aid us in future collaborative research projects. Through these leadership experiences, I believe that the underpinning of any successful collaborative research project requires time: to develop relationships, earn trust and develop shared understandings and respect for different academic backgrounds.
McGovern, Thomas V.
I summarize multidisciplinary paradigms and best practices' recommendations for professional learning by higher education faculty members. This review leads to an innovative narrative model for academic life that synthesizes current personality and vocational psychology theory and positive psychology's emphasis on virtues and character…
Joyce, Jeffrey N.
Independent academic medical centers (IAMC) are challenged to develop and support a research enterprise and maintain primary goals of healthcare delivery and financial solvency. Strategies for promoting translational research have been shown to be effective at institutions in the top level of federal funding, but not for smaller IAMCs. The…
de-Graft Aikins Ama
Full Text Available Abstract This paper examines the challenges and opportunities in establishing and sustaining north–south research partnerships in Africa through a case study of the UK-Africa Academic Partnership on Chronic Disease. Established in 2006 with seed funding from the British Academy, the partnership aimed to bring together multidisciplinary chronic disease researchers based in the UK and Africa to collaborate on research, inform policymaking, train and support postgraduates and create a platform for research dissemination. We review the partnership’s achievements and challenges, applying established criteria for developing successful partnerships. During the funded period we achieved major success in creating a platform for research dissemination through international meetings and publications. Other goals, such as engaging in collaborative research and training postgraduates, were not as successfully realised. Enabling factors included trust and respect between core working group members, a shared commitment to achieving partnership goals, and the collective ability to develop creative strategies to overcome funding challenges. Barriers included limited funding, administrative support, and framework for monitoring and evaluating some goals. Chronic disease research partnerships in low-income regions operate within health research, practice, funding and policy environments that prioritise infectious diseases and other pressing public health and developmental challenges. Their long-term sustainability will therefore depend on integrated funding systems that provide a crucial capacity building bridge. Beyond the specific challenges of chronic disease research, we identify social capital, measurable goals, administrative support, creativity and innovation and funding as five key ingredients that are essential for sustaining research partnerships.
Merzel, Cheryl; Burrus, Gail; Davis, Jean; Moses, Ngozi; Rumley, Sharon; Walters, Dionna
Partnering with communities is a critical aspect of contemporary health promotion. Linkages between universities and communities are particularly significant, given the prominence of academic institutions in channeling grants. This article describes the collaboration between a school of public health and several community-based organizations on a maternal and infant health grant project. The partnership serves as a model for ways in which a university and community organizations can interrelate and interact. Central lessons include the significance of sharing values and goals, the benefit of drawing on the different strengths of each partner, the gap created by the university's institutional focus on research rather than service and advocacy, and the strains created by power inequities and distribution of funds. A key element of the partnership's success is the emphasis on capacity building and colearning. The project demonstrates the potential of employing community-academic partnerships as a valuable mechanism for implementing community-based health promotion programs.
von der Heidt, Tania; Lamberton, Geoffrey
This article explores conceptualisations of sustainability and perceptions of its importance in curriculum held by business subject and program leaders. Results are reported from an empirical study of the first-year Bachelor of Business program at an Australian university. Research data was collected in 16 semi-structured, in-depth interviews with…
Kandt, Alicen J [National Renewable Energy Laboratory (NREL), Golden, CO (United States)
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.
King, Keyonna M; Morris, D'Ann; Jones, Loretta; Lucas-Wright, Aziza; Jones, Felica; Del Pino, Homero E; Porter, Courtney; Vargas, Roberto; Kahn, Katherine; Brown, Arleen F; Norris, Keith C
Developing effective Community-Academic Partnerships (CAPs) is challenging, and the steps to build and sustain them have not been well documented. This paper describes efforts to form and sustain the Healthy Community Neighborhood Initiative (HCNI), a CAP to improve health in a low-income community in South Los Angeles. Moderated, semi-structured discussions with HCNI community and academic partners were used to develop a framework for CAP formation. We identified two key features, shared values and respect, as critical to the decision to form the HCNI. Five elements were identified as necessary for building and sustaining the HCNI: trust, transparency, equity and fairness, adequate resources and developing protocols to provide structure. We also identified several challenges and barriers and the strategies used in the HCNI to mitigate these challenges. We developed a framework to incorporate and reinforce the key elements identified as crucial in building and sustaining a CAP in a low-income community.
Full Text Available Indonesia is recognized as one of the most corrupting countries in the world. That can be seen by the facts that there are so many corruption cases handled by Prosecutor and Police Departments but no one case has been solved properly. Laws and Regulations have been created, controlling, and investigating institutions have been established and maintained but those still cannot touch the corruptors and put them behind bars. Public expects that accountants can improve their professional competences in detecting fraud. This article will overview about fraud auditing, condition causing fraud, characteristics and types of fraud, and the responsibility of auditor in detecting fraud.
Malleshi, Suchetha N; Joshi, Mahasweta; Nair, Soumya K; Ashraf, Irshad
Clinical audit is a quality improvement process that aims to improve patient care through a systematic review of care against explicit criteria. It is a cyclic and multidisciplinary process which involves a series of steps from planning the audit through measuring the performance to implementing and sustaining the change. Although audit contains some facets of research, it is essential to understand the difference between the two. Auditing can be done right from the record maintaining, diagnosis and treatment and postoperative evaluation and follow-up. The immense potential of clinical audit can be utilized only when open-mindedness and innovativeness are encouraged and evidence-based work culture is cultivated. PMID:23559939
Brooks, Billy; Blackley, David; Masters, Paula; May, Andrew Stephen; Mayes, Gary; Williams, Christian; Pack, Robert
In an effort to bridge the gap between public health practice and academia, the Health Resources and Services Administration-funded Tennessee Public Health Training Center (LIFEPATH) has supported establishment of an academic health department (AHD) involving the East Tennessee State University College of Public Health (COPH) and the Sullivan County Regional Health Department (SCRHD). The SCRHD identified a need to increase internal capacity to conduct ongoing community health assessment and community-centered practice. Similarly, the COPH recognized the need to expand evidence-based practice implementation and evaluation opportunities for public health students. Personnel from the SCRHD, LIFEPATH, and the COPH developed a formal AHD agreement during the summer of 2012 and launched the program the subsequent fall semester. One aspect of the COPH/SCRHD/LIFEPATH model that addresses financial barriers experienced by other AHDs is the competitive awarding of the coordinator position to a doctor of public health student from the COPH, demonstrating investment in the model by the college. The doctor of public health student gains leadership experience through project management, coordination of the local health council, and day-to-day facilitation of undergraduate and master's student interns. The SCRHD benefits from the formal academic background of graduate-level interns dedicated to working in the community. This AHD framework offers an opportunity for doctoral-level students to develop practical leadership skills in a health department while enhancing the capacity of the SCRHD and the COPH to serve their community and stakeholders.
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.
Abou-Warda, Sherein H.
Higher education institutions are increasingly concerned about accreditation. Although sustainable market orientation (SMO) bears on academic accreditation, to date, no study has developed a valid scale of SMO or assessed its influence on accreditation. The purpose of this paper is to construct and validate an SMO scale that was developed in…
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.
Edward W JohnstonDepartment of Hepatobiliary Surgery, Southampton General Hospital, Southampton, Hampshire, UKBackground: Clinical audit is a process used to improve the quality of care provided to patients. With an increasing body of evidence to question the effectiveness of audit, this study aims to evaluate the standard of surgical audits carried out in a large teaching hospital.Methods: All surgically orientated audits proposed to the hospital’s audit office over a 5-year period...
Mordiffi, Siti Zubaidah; Ng, Sow Chun; Ang, N K Emily; Lee, Siu Yin; Lee, Margaret; Teng, Siew Tin; Yip, Wai Kin; Quek, Swee Chye; Santos, Diana R
The incidence rate of falls at 1.3 falls/1000 patient-days at a tertiary hospital in 2004 was found to be high when benchmarked against other hospitals' fall rates in Singapore. This marked the starting point of a journey of reducing fall incidence by successfully combining evidence-based healthcare measures with quality-improvement strategies. The aim of this project was to implement fall-reduction strategies in the inpatient care areas in an acute care tertiary hospital. Two action research studies commissioned for ascertaining an appropriate fall-risk assessment and effectiveness of targeted individualized interventions formed the foundation of fall-reduction strategies. Evidence-based healthcare measures were combined with quality-improvement strategies that addressed fall risks to prevent falls and mitigate injuries. The process of managing fall-related incidents was standardized as the fall rate continues to be a key nursing performance indicator. The overall fall trend decreased from 1.09/1000 patient-days in 2008 to 0.82/1000 patient-days in 2012. The decreasing trends were sustained in 2013 and 2014 at 0.91/100 and 0.85/1000, respectively. The fall injury rate reduced from 0.31/1000 patient-days in 2008 and was maintained at a rate of 0.20-0.24 during 2009-2012. The implementation of fall-reduction strategies reduced the fall incidence rate in this acute care setting. However, more work is required to ensure the changes made to the fall assessment, interventions, and processes are sustained and incorporated in patient care.
The audit of small and micro-enterprises has, for a long time, been of concern to many academics and practitioners alike. Arguments have abounded as to whether the small enterprise audit was worthwhile or not. Though both views existed, it was apparent that small enterprise auditors did face problems in the small audit, ...
Lynford Graham; William F Messier Jr
The Statement on Auditing Standards No. 107 provides guidance on the auditor's consideration of audit risk and materiality when performing an audit of financial statements in accordance with generally accepted auditing standards...
Audit Fee Determinants and Audit Quality in Ethiopian Commercial Banks. ... revealed bank size, liquidity, efficiency, loan growth, capital adequacy and auditor size ... Keywords: audit fees, regulatory risks, audit quality, earning management, ...
Alm, James; McKee, Michael
Strategies for reducing tax evasion include stricter enforcement, but taxpayer responses to increased enforcement are difficult to measure with field data. We use experimental methods to examine individual compliance responses to advance information on audit probability and productivity. Our design informs some individuals that their return will be audited prior to making their compliance decision, while other individuals receive information that they will not be audited; we also inform indiv...
Willgerodt, Mayumi A; Abu-Rish Blakeney, Erin; Brock, Douglas M; Liner, Debra; Murphy, Nanci; Zierler, Brenda
Increasingly health professions schools and academic health centers are required to include interprofessional education (IPE) as a standard part of their core curricula to maintain accreditation. However, challenges continue to surface as faculty struggle to develop and participate in IPE activities while balancing increasing workloads and limited resources, and also trying to keep current in the changing profession-specific accreditation and standards. This guide shares lessons learned from developing and sustaining IPE activities at the University of Washington (UW) based in the United States. In 2008, the UW Schools of Nursing and Medicine were awarded funds to develop, implement, and evaluate an interprofessional program focused on team communication. This funding supported the creation of two annual large-scale IPE events, provided infrastructure support for the Center for Health Sciences Interprofessional Education, Research and Practice (CHSIERP), and supported numerous interprofessional activities and initiatives in the health professions curricula. Our experiences over the years have yielded several key lessons that are important to consider in any IPE effort. In this guide we report on these lessons learned and provide pragmatic suggestions for designing and implementing IPE in order to maximize long-term success.
Full Text Available In recent years, the Education Hub (EH concept has perhaps become the single most important focus of higher education policy in most Asian countries. A particular Asian Education Hub model (e.g. Cheng, 2010 is now globally influential with its emphasis on how governments can harness direct as well as indirect economic benefits of a higher education system. Such a model aims to prepare students for employment in an emerging global economy and also to attract fee-paying international students in terms of education as not just a public good but a key and increasingly important area of national investment and economic development. In a related paper which focused on a comparison between distinct Malaysian and Singaporean versions of Asian EH l models developed over the last two decades (Richards, 2011c, we investigated the dangers as well as opportunities at stake. In this paper, we investigate the linked idea that sufficient academic and social support structures for supporting international as well as local students provide the crucial key to the factors of sustainability needed to support the various versions of the general strategy of Higher Education internationalisation.
Prisciandaro, Joann; Hadley, Scott; Jolly, Shruti; Lee, Choonik; Roberson, Peter; Roberts, Donald; Ritter, Timothy
To develop a brachytherapy audit checklist that could be used to prepare for Nuclear Regulatory Commission or agreement state inspections, to aid in readiness for a practice accreditation visit, or to be used as an annual internal audit tool. Six board-certified medical physicists and one radiation oncologist conducted a thorough review of brachytherapy-related literature and practice guidelines published by professional organizations and federal regulations. The team members worked at two facilities that are part of a large, academic health care center. Checklist items were given a score based on their judged importance. Four clinical sites performed an audit of their program using the checklist. The sites were asked to score each item based on a defined severity scale for their noncompliance, and final audit scores were tallied by summing the products of importance score and severity score for each item. The final audit checklist, which is available online, contains 83 items. The audit scores from the beta sites ranged from 17 to 71 (out of 690) and identified a total of 7-16 noncompliance items. The total time to conduct the audit ranged from 1.5 to 5 hours. A comprehensive audit checklist was developed which can be implemented by any facility that wishes to perform a program audit in support of their own brachytherapy program. The checklist is designed to allow users to identify areas of noncompliance and to prioritize how these items are addressed to minimize deviations from nationally-recognized standards. Copyright © 2015 American Brachytherapy Society. All rights reserved.
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.
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...
Holm, Claus; Thinggaard, Frank
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...
Study - Executive Summary In 2002, new corporate governance-related guidelines were introduced in Switzerland that included recommendations on the establishment, composition, structure and processes of audit committees. This study presents new evidence on audit committee patterns and trends at Swiss listed companies, as well as on audit committee effectiveness. The results of this study are important to individuals and organizations dealing with audit committees, incl...
H. Kubra Kandemir
Full Text Available Auditors used to serve the interest of the shareholders only. However, there have been significant changes in terms of auditors’ role and their function. Auditors are now expected to verify financial statements, but at the same time give an assurance regarding the financial sustainability of the entity. Regarding the latter role, audit firms provide consulting services, including risk assessment and management services. However, the law does not assign the latter role to external auditors. This situation results in an expectations gap in relation to both the role of the auditors and the scope of the external auditing. In addition, the growing economic importance of consulting and the long years of auditor tenure is likely to impair auditor independence. This paper submits that the new form of auditing is not problematic but creates issues. First, the expectations between the users of the financial reports and auditors are wider. Second, auditors’ independence is damaged due to the long years of auditor tenure and dependence of non-audit fees generated from consultancy services that not related to audit. The recent law reforms issued by the European Commission has brought some important provisions in terms of filling the expectations gap, reinforcing auditor independence and reducing the familiarity threat. EU’s relatively strict rules on provision of non-audit services and audit firm rotation are expected to have an important impact in the audit market. A critical analysis of the new EU law is submitted with some policy recommendations.
, 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...
Full Text Available Audit is one of the basic issues in organisation and management. It consists of a number of constituent problems. One of them is the problem of research methodology. On the other hand, internal audit plays an increasingly important role in improvement of the functioning of an organisation . An attempt to apply the concept of internal audit for the purposes of diagnosing human resource management is the subject matter of this paper. Apart from the problems strictly related to the essence of methodology of personnel audit, an attempt was made to determine the problem range determined by this audit.
Liempd, Dennis van
, 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...
King, Keyonna M; Morris, D’Ann; Jones, Loretta; Lucas-Wright, Aziza; Jones, Felica; del Pino, Homero E; Porter, Courtney; Vargas, Roberto; Kahn, Katherine; Brown, Arleen F; Norris, Keith C
Background Developing effective Community-Academic Partnerships (CAPs) is challenging, and the steps to build and sustain them have not been well documented. This paper describes efforts to form and sustain the Healthy Community Neighborhood Initiative (HCNI), a CAP to improve health in a low-income community in South Los Angeles. Methods Moderated, semi-structured discussions with HCNI community and academic partners were used to develop a framework for CAP formation. Results We identified two key features, shared values and respect, as critical to the decision to form the HCNI. Five elements were identified as necessary for building and sustaining the HCNI: trust, transparency, equity and fairness, adequate resources and developing protocols to provide structure. We also identified several challenges and barriers and the strategies used in the HCNI to mitigate these challenges. Conclusion We developed a framework to incorporate and reinforce the key elements identified as crucial in building and sustaining a CAP in a low-income community. PMID:27747314
Belangia, David Warren [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)
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.
Filippi, Veronique; Brugha, Ruairi; Browne, Edmund; Gohou, Valerie; Bacci, Alberta; De Brouwere, Vincent; Sahel, Amina; Goufodji, Sourou; Alihonou, Eusebe; Ronsmans, Carine
This paper outlines the practical steps involved in setting up and running multi-professional, in-depth case reviews of 'near miss' obstetrical complications. It draws on lessons learned in 12 referral hospitals in Benin, Côte d'Ivoire, Ghana and Morocco. A range of feasibility indicators are presented which measured the implementation and frequency of audit activities, the quality of participation, adherence to the planned protocol for the near-miss audits, the quality of audit discussions and the sustainability of the project. Although the principles of the audit approach were well accepted and implemented everywhere, near-miss audits appeared most successful in first referral level hospitals. Contextual factors that determine the successful implementation of near-miss audit include staff finding adequate time for audit activities, financial incentives to groups rather than individuals, involvement of senior staff and hospital managers, the ease of communication in smaller units, the employment of social workers for the incorporation of women's views at audits, and the strength of external support provided by the research team. The poor quality of information recorded in case notes was recognized everywhere as a deficiency, but did not present a major obstacle to effective case reviews. Ownership and leadership within the hospital, more easily achieved in the first-level referral hospitals, were probably the most important determinants of successful implementation. Sustainability requires a commitment to audit from policy makers and managers at higher levels of the health system and some devolution of resources for implementing recommendations.
With regard to audit quality, the study did not find significant relationship between the extent of earning management and abnormal audit fees, indicating that auditors do not seem to compromise audit quality to secure abnormally higher audit fees. The researcher recommends auditors to further align audit fee valuation with ...
provides direction for response to business risks among audit practitioners besides enriching the literature of audit risk and fee models with expanded variables and evidences from emerging economies. Key words: Business Risk Auditing, Audit firms, Kenya. Introduction. Auditing remains to be an important facet of financial ...
Full Text Available The paper focuses on the implementation of audit culture in the post-communist Romanian academic field, using a neo-institutionalist approach. The case of academic competition between anthropology and ethnology is scrutinized in order to illustrate the double standards, nationally and globally oriented, of the quantitative metrics promoted by state institutions.
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...
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.
Full Text Available Complex logistics audit system is a tool for realization of logistical audit in the company. The current methods for logistics auditare based on “ad hok” analysis of logisticsl system. This paper describes system for complex logistics audit. It is a global diagnosticsof logistics processes and functions of enterprise. The goal of logistics audit is to provide comparative documentation for managementabout state of logistics in company and to show the potential of logistics changes in order to achieve more effective companyperformance.
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...
Full Text Available The environmental impacts of meetings, incentives, conventions, and exhibitions (MICE, Event industries are as far reaching as their economic reach. The travelers who attend events patronize a wide variety of businesses: airlines, car rental agencies, hotels, restaurants, performance venues, and tour operators. The overall research objectives of this study fall on two aspects of sustainability in the event industry: the most prevalent practices that the industry employs and the relative importance of sustainability to convention consumers. This study implements mixed research methods in order to explore the perceptions of sustainable event development in the metropolitan area of Bangkok, Thailand. Empirical evidence on significant issues for event sustainability is provided. Based on the results, recommendations are made to improve sustainable event development in Thailand and offer guidance to the event industry so that it can develop its potential and gain greater prominence on the world MICE stage.
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 ...
Bradley, D A; Nisbet, A
Dosimetric audit is required for the improvement of patient safety in radiotherapy and to aid optimization of treatment. The reassurance that treatment is being delivered in line with accepted standards, that delivered doses are as prescribed and that quality improvement is enabled is as essential for brachytherapy as it is for the more commonly audited external beam radiotherapy. Dose measurement in brachytherapy is challenging owing to steep dose gradients and small scales, especially in the context of an audit. Several different approaches have been taken for audit measurement to date: thimble and well-type ionization chambers, thermoluminescent detectors, optically stimulated luminescence detectors, radiochromic film and alanine. In this work, we review all of the dosimetric brachytherapy audits that have been conducted in recent years, look at current audits in progress and propose required directions for brachytherapy dosimetric audit in the future. The concern over accurate source strength measurement may be essentially resolved with modern equipment and calibration methods, but brachytherapy is a rapidly developing field and dosimetric audit must keep pace. PMID:24807068
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 & ...
Suchetha N Malleshi
Full Text Available Clinical audit is a quality improvement process that aims to improve patient care through a systematic review of care against explicit criteria. It is a cyclic and multidisciplinary process which involves a series of steps from planning the audit through measuring the performance to implementing and sustaining the change. Although audit contains some facets of research, it is essential to understand the difference between the two. Auditing can be done right from the record maintaining, diagnosis and treatment and postoperative evaluation and follow-up. The immense potential of clinical audit can be utilized only when open-mindedness and innovativeness are encouraged and evidence-based work culture is cultivated.
Full Text Available The article approaches a useful theme,for the academic environment, specialists in tax and accounting regulations, but also for the practitioners in the private sector. Our scientific aim is to demonstrate the usefulness of the financial audit for the fiscal component also of the entities which, at present,have no legal requirement to audit the financial statements. Why such a research? Because the fiscal size of businesses represents a continuous risk on the agenda of the management and our empirical study will demonstrate the hypothesis according to which the fiscal risk is minimized through financial audit. The true and fair view of the financial statements depends also of the auditor’s objectives as concerns the total tax summary. It is a new approach of the financial audit that the entities may audit only the components in the financial statements,where these show high risks. It is an approach for the entities that, at present, have no legal requirements of auditing due to the fact that they do not fulfil the size criteria for audit. The scientific step shall be centred on the analysis of the salary, fiscal and social costs by using the financial audit.
Darius Vaicekauskas, Jonas Mackevičius
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
Christensen, Mikkel Jarle
The article is a sociological investigation into the crucial role of legal academics in the professional mobilization that characterized the creation and development of international criminal justice. Analyzing the different stages in the evolution of international criminal law culminating with t...
Shalimova Nataliya S.
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. Th...
This article summarises the results of a study of the effects of quality audit at an institution over time. The findings from four academic audit reports, prepared for one New Zealand university between 1996 and 2009, yielded a large dataset. Once grouped thematically for analysis, the data were analysed in terms of how well the institution…
Young, Suzanne; Nagpal, Swati
The current business landscape has created the impetus to develop management graduates with capabilities that foster responsible leadership and sustainability. Through the lens of Gitsham's 3C Model (Complexity, Context and Connection) of graduate capabilities, this paper discusses the experience of implementing the United Nations Principles for…
EPA's policy on the use of environmental auditing by regulated entities to help achieve and maintain compliance with environmental laws and regulations, as well as to help identify and correct unregulated environmental hazards.
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....
G Stevenson Smith; D Larry Crumbley
.... 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...
Anderson, Peter; Fee, Peter; Shulman, Rob; Bellingan, Geoffrey; Howell, David
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.
Olson, Ray [Energy Controls Manager; Schubert, Eugene [Policy Analyst
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.
Eralil, Georgy Joy
Aim of this audit is to analyse indication and proportion of babies delivered by elective caesarean section at less than 39(+0) weeks of gestation exposed to antenatal corticosteroids performed in a Premier Hospital, Hywel Dda Health University. The second aim was to learn how an audit can be done and used for improving clinical practice. Present study involved all patients who underwent elective caesarean delivery before 39 weeks completed period of gestation in August and September 2014. Data collected from medical record tracking using ICD-9 codes and analysed by clinical audit department. Patients who underwent elective caesarean section after 39 weeks completed period of gestation. The audit showed 66.6 % of patients were given antenatal corticosteroids. The observation was discussed in consultant meetings, labour forum, and was send as e-mail to every one working in Department of Obstetrics and Gynaecology. The goal was 100 %. Reaudit is to be performed in year time to know the effect of change in practice. All successful audits are structured programmes with realistic aims and objectives, leadership and attitude of senior management, nondirective, hands-on approach, support of staff, strategy groups and regular discussions, emphasis on team working and support, environment conducive to conducting audit.
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...
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.
Nedza, Susan M
As the government attempts to address the high cost of health care in the United States, the issues being confronted include variations in the quality of care administered and the inconsistent application of scientifically proven treatments. To improve quality, methods of measurement and reporting with rewards or, eventually, penalties based on performance, must be developed. To date, well-intentioned national policy initiatives, such as value-based purchasing, have focused primarily on the measurement of discrete events and on attempts to construct incentives. While important, the current approach alone cannot improve quality, ensure equitability, decrease variability, and optimize value. Additional thought-leadership is required, both theoretical and applied. Academic medical centers' (AMCs') scholarly and practical participation is needed. Although quality cannot be sustainably improved without measurement, the existing measures alone do not ensure quality. There is not enough evidence to support strong measure development and, further, not enough insight regarding whether the existing measures have their intended effect of enhancing health care delivery that results in quality outcomes for patients. Perhaps the only way that the United States health care system will achieve a standard of quality care is through the strong embrace, effective engagement, intellectual insights, educational contributions, and practical applications in AMCs. Quality will never be achieved through public policies or national initiatives alone but instead through the commitment of the academic community to forward the science of performance measurement and to ensure that measurement leads to better health outcomes for our nation.
Reece, E Albert; Chrencik, Robert A; Miller, Edward D
Alignment is the degree to which component parts of academic health centers (AHCs) work cohesively. Full alignment allows AHCs to act quickly and cohesively toward common goals and to take advantage of opportunities that present themselves, particularly where collaboration is essential. Maryland's two major AHCs-University of Maryland Medicine (UMM) and Johns Hopkins Medicine (JHM)-have experienced periods of significant misalignment during each of their histories. Their most recent periods of misalignment caused significant negative economic and academic impacts. However, the process of realigning their clinical and research missions has not only given them a renewed economic vigor but has also paid significant dividends for the state of Maryland, helping it weather the current recession much better than other regions of the country. The two AHCs' continued economic success during the recession has led Maryland lawmakers to increasingly seek out their expertise in attempts to stimulate economic development. Indeed, UMM, JHM, and other fully aligned AHCs have shown that they can be powerful economic engines and offer a model of job growth and economic development in the 21st century.
Shalimova Nataliya S.
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.
Objective. This study was a prospective cross-sectional clinical audit of patients with mandibular fractures at the Charlotte Maxeke Johannesburg Academic Hospital. Methods. Between 1 March and 31 August 2004, patients with mandibular fractures seen by one clinician had their details recorded. Results. The female:male ...
Sormunen, Nina; Klarskov Jeppesen, Kim; Sundgren, Stefan
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 purpos...... 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.......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...
... 29 Labor 1 2010-07-01 2010-07-01 true Audit standards. 96.42 Section 96.42 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Access to Records, Audit Standards and Relation of Organization-wide Audits to Other Audit Requirements § 96.42 Audit standards...
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.
Brown, William M.; Hamburger, Michael W.
A successful campus sustainability effort catalyzes broad engagement of the campus community and integration of sustainability principles into the academic and operational components of campus life. Although many universities have embraced sustainability as a new core value, others have been more sluggish in adopting sustainability principles to…
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.
Mark Miles Adams
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.
Lindeberg, Tobias Høygaard
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...
Walking is one of the simplest lifestyle changes workers can make to improve their health. Research shows a wealth of health benefits. Often, occupational and environmental health nurses are in charge of implementing walking programs. A tool is needed to continuously improve a company's walking program whether in the beginning stages or to an already established program. The Centers for Disease Control and Prevention (CDC) Walkability Audit Tool for a healthier worksite is an easy seven-step audit tool that occupational and environmental health nurses can easily implement. © 2015 The Author(s).
As increasing demand for organs is a challenge for transplant services worldwide it is essential to audit the process of organ donation. To address this, a national audit of potential organ donors was undertaken across hospitals with Intensive Care Units (N = 36). Questionnaires were returned on all patients (n = 2073) who died in these units from 1\\/9\\/07-31\\/8\\/08; 200 (10%) of these patients were considered for Brain Stem Testing (BST), 158 patients (79%) were diagnosed Brain Stem Dead (BSD) and 138 patients (87%) became potential donors. Consent for donation was given by 92 (69%) next of kin and 90 potential donors (65%) became organ donors. There was no evidence of a large number of potential organ donors being missed. Recommendations included completion of BSTs on all appropriate patients, development of support on BST, referral of all BSD patients to the Organ Procurement Service; enhanced co-ordination within hospitals and sustained information\\/education campaigns.
Shore, Cris; Wright, Susan
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...
Gheorghe Popescu; Veronica Adriana Popescu; Cristina Raluca Popescu
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.
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.
Infrastructure • Facilities/Utilities • Natural Disaster • Perimeter • Hacking /Espionage AT/FP: Anti-terrorism/Force protection MOE: Measures of Eectiveness...procedures and capabilities. Security audits can include periodic reviews, testing, post-incident re- ports and lessons learned , performance evaluations and
Full Text Available The article covers:Defining an information system; benefits obtained by introducing new information technologies; IT management;Defining prerequisites, analysis, design, implementation of IS; Information security management system; aspects regarding IS security policy; Conceptual model of a security system; Auditing information security systems and network infrastructure security.
Mar 26, 2013 ... Where “personal and confidential” materials are involved the Chief Audit Executive will consult with the President and the ... the principles of integrity, objectivity, confidentiality, and competency, and IDRC's Code of. Conduct and the Values and Ethics Code for the Public Service;. Informing management ...
Full Text Available The importance of internal audit education is more than obviously, being in the same time, emphasized by thesettlements of Code of Ethics issued by The Institute of Internal Auditors (I IA. The Code of Ethics states the principlesand expectations governing behavior of individuals and organizations in the conduct of internal auditing, describingthe minimum requirements for conducting internal audit activities, and one of these requireme nts being the professionalcompetence. According to this requirement internal auditors apply the knowledge, skills, and experience needed in theperformance of internal audit services. In the same time, it is absolutely necessary that internal auditors mus t have apermanent preoccupation for the increasing quality of their internal audit education and so the performance of internalaudit services offered. Starting from these premises, our research objectives were focused on the analyzing the contextof the evolution of internal audit education from international to national perspectives. Using the method of literaturereview we made an analysis of internal audit education in the international context, followed by a critical analysis ofthe internal audit education in the Romanian context. Our results show there are some problematic areas that arelooking for quickly solutions in order to assure a good quality of internal audit education, and so a good quality ofinternal audit services, in that way being accomplished the necessary context so internal audit to be able to add valueto the organization.
Collins, Christy L; McKenzie, Lara B; Ferketich, Amy K; Andridge, Rebecca; Xiang, Huiyun; Comstock, R Dawn
Risk of dental injuries is present in a variety of sports. Mouthguards are effective yet underutilized. This study aimed to estimate the rate of dental injuries among high school athletes and investigate the utilization of mouthguards across multiple high school sports. Athlete exposure and dental injury data were collected during the 2008/2009 through 2013/2014 academic years from a large sample of high schools in the United States as part of the National High School Sports-Related Injury Surveillance Study. There were 222 dental injuries sustained during 24,787,258 athlete exposures for a rate of 0.90 per 100,000 athlete exposures. The rate of dental injuries in competition (1.8) was three times higher than the rate in practice (0.6) (RR: 3.1, 95% CI: 2.3-4.0). Rates of dental injuries varied by sport with the highest rates in girls' field hockey (3.9) and boys' basketball (2.6). Dental injuries most commonly occurred as a result of contact with another player (61.3%) and contact with a playing apparatus (31.5%). For the majority of dental injuries, the athlete was not wearing a mouthguard (72.5%). Among injuries where athletes were wearing mouthguards, the majority were self-fitted (95.9%). Although dental injuries were relatively uncommon, the majority occurred while the athlete was not wearing a mouthguard. As previous studies have shown that mouthguards are effective in preventing injuries, all high school athletes participating in a sport that places them at risk of sustaining a dental injury should wear a mouthguard consistently in both competition and practice. © 2015 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.
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.
Hut-Mossel, Lisanne; Welker, Gera; Ahaus, Kees; Gans, Rijk
Introduction Many types of audits are commonly used in hospital care to promote quality improvements. However, the evidence on the effectiveness of audits is mixed. The objectives of this proposed realist review are (1) to understand how and why audits might, or might not, work in terms of delivering the intended outcome of improved quality of hospital care and (2) to examine under what circumstances audits could potentially be effective. This protocol will provide the rationale for using a realist review approach and outline the method. Methods and analysis This review will be conducted using an iterative four-stage approach. The first and second steps have already been executed. The first step was to develop an initial programme theory based on the literature that explains how audits are supposed to work. Second, a systematic literature search was conducted using relevant databases. Third, data will be extracted and coded for concepts relating to context, outcomes and their interrelatedness. Finally, the data will be synthesised in a five-step process: (1) organising the extracted data into evidence tables, (2) theming, (3) formulating chains of inference from the identified themes, (4) linking the chains of inference and formulating CMO configurations and (5) refining the initial programme theory. The reporting of the review will follow the ‘Realist and Meta-Review Evidence Synthesis: Evolving Standards’ (RAMESES) publication standards. Ethics and dissemination This review does not require formal ethical approval. A better understanding of how and why these audits work, and how context impacts their effectiveness, will inform stakeholders in deciding how to tailor and implement audits within their local context. We will use a range of dissemination strategies to ensure that findings from this realist review are broadly disseminated to academic and non-academic audiences. PROSPERO registration number CRD42016039882. PMID:28615270
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.
Van Leeuwen, Sylvia
At the end of the 1980s, Supreme Audit Institutions (SAIs) became aware of their responsibility towards the environment and environmental policy. In this article, the development of environmental auditing by SAIs during the last 10 years is presented, as well as the current state of the art. The description is based on the results of three questionnaire surveys held in 1994, 1997, and 2000 by the INTOSAI Working Group in Environmental Auditing. In most countries, the government has stipulated some form of environmental policy, and the SAI has a mandate to carry out regularity and/or performance audits. The activities of SAIs have developed substantially since 1993. Nowadays, environmental auditing is a substantial and regular part of the audit work of more than half of the SAIs. Environmental problems are often transboundary in nature. SAIs can contribute to international environmental cooperation by auditing the compliance of their national government with international environmental obligations and commitments. The INTOSAI Working Group on environmental auditing wants to enhance this type of audit and has provided guidelines for the audit process and the selection of international agreements. Moreover, cooperation between SAIs is a good method to exchange experiences and to learn from each other.
... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirements. 99.200 Section 99.200 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.200 Audit requirements. (a) Audit required. Non-Federal entities that expend $300,000 or more in a...
... 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 costs. (a) Allowable costs. Unless prohibited by law, the cost of audits made in accordance with the...
... 29 Labor 1 2010-07-01 2010-07-01 true Audit findings. 99.510 Section 99.510 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in a...
Klarskov Jeppesen, Kim; Carrington, Thomas; Catasús, Bino
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....
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.
Perrem, L M
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.
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...
Goldhaber, Gerald M.; Krivonos, Paul D.
Explores the International Communication Association (ICA) Audit process including goals, products, instruments, audit logistics and timetable, feedback of results and follow-up, costs, current status and audits conducted to date. (ED.)
Financial statement audits are still comparatively poor in fraud detection. Forensic specialists can play a significant role in increasing audit quality. In this paper, based on prior academic research, I develop a model of fraud detection and the incorporation of forensic specialists in the audit...... process. The intention of the model is to identify the reasons why the audit is weak in fraud detection and to provide the analytical framework to assess whether the incorporation of forensic specialists can help to improve it. The results show that such specialists can potentially improve the fraud...... detection in the audit, but might also cause some negative implications. Overall, even though fraud detection is one of the main topics in research there are very few studies done on the subject of how auditors co-operate with forensic specialists. Thus, the paper concludes with suggestions for further...
Cheater, F. M.; Keane, M
OBJECTIVES: To find out to what extent nurses were perceived to be participating in audit, to identify factors thought to impede their involvement, and to assess progress towards multidisciplinary audit. RESEARCH DESIGN: Qualitative. METHODS: Focus groups and interviews. PARTICIPANTS: Chairs of audit groups and audit support staff in hospital, community and primary health care and audit leads in health authorities in the North West Region. RESULTS: In total 99 audit le...
Campbell, Annhenrie; Filling, Steven; Firch, Tim; Lindsay, David H.
In 2011, Arum and Roksa challenged the higher education community to examine its practices and improve its performance in Academically Adrift. While recognizing the near universal accessibility achieved by American colleges and universities, the study suggested that students are not learning as well as they should. They measured academic rigor by…
To remain relevant, auditors have been compelled to reengineer their audit approaches to be more responsive to business risks. In spite numerous calls of the departure from traditional audits, little is known as to how auditors in developing economies such as Kenya has responded to increasing business risks in their ...
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.
Social Security Administration — This database contains information about Social Security Administration audits regarding SSA agency performance and compliance. These audits can be requested by both...
Buuren, van, J.P.
This doctoral thesis is about whether auditing is ‘static and mechanic’ of nature or the opposite: ‘dynamic and organic’. If auditing is considered ‘static and mechanic’ of nature, this implies that standard audit solutions are available and can uniformly be applied by the audit partners. Moreover, it suggests that the level of audit quality can be guaranteed to a large extent by the audit firm’s control and governance structures. In such an environment, audit firm size and the actual audit q...
Kolesnikov, A.I.; Sheina, L.S.; Ivanov, N.S. [RDIEE, Moswoc (Russian Federation); Draborg, S.; Oestergaard, T. [Dansk Energi Analyse A/S, Vanloese (Denmark)
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
Stevenson G. Smith
Full Text Available Disclosures about new financial frauds and scandals are continually appearing in the press.Â As a consequence, the accounting profession's traditional methods of monitoring corporate financial activities are under intense scrutiny.Â 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.Â 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.
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.
CRDI). 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.
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.
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
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.
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
School, environment and sustainable development eco-management and audit scheme (EMAS) applied to schools; Scuola, ambiente e sviluppo sostenibile. L'adesione degli istituti di istruzione al regolamento (CE) N. 761/2001 EMAS
Andriola, L.; Ceccacci, R. [ENEA, Divisione Caratterizzazione dell' Ambiente e del Territorio, Centro Ricerche Casaccia, Rome (Italy)
The topic discussed in this report can be inserted within the context of the activities carried out by ENEA - Environment and Territory Division - in the field of the EC Environmental Management and Audit Scheme (EMAS) promotion. EMAS, that is a voluntary environmental policy instrument, intend to replace the conflicting relationship between control authority and firm with a relationship focused on a conflicting relationship between control authority and firm with a relationship focused on a dialogue and action agreed upon by the parties, on the basis of impartial and reliable information. This report illustrates in a preliminary phase, contents and aims of the EDUCH-EMAS Pilot Project which could be used as a guideline for the application of Regulation n. 761/2000/EC to Schools in Italy. [Italian] L'argomento trattato nel presente lavoro e' stato sviluppato nell'ambito delle attivita' di promozione del Sistema comunitario di Ecogestione e Audit (EMAS), condotte dalla Divisione Caratterizzazione dell'Ambiente e del Territorio dell'ENEA. Lo strumento EMAS, che ha caratterre di volontarieta', intende sostituire un rapporto di tipo conflittuale tra autorita' di controllo ed impresa, con un rapporto centrato su un dialogo ed un'azione concentrata tra le parti, sulle basi di un'informativa obiettiva ed affidabile. Il presente rapporto, illustra in fase preliminare i contenuti e gli obiettivi del progetto Pilota EUDUCH EMAS, che si propone come sviluppo successivo di descrivere il percorso per l'applicazione del Regolamento CE N. 761/2000 (EMAS) alle strutture scolastiche italiane.
.... 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.
... 29 Labor 1 2010-07-01 2010-07-01 true Relation of organization-wide audits to other audit requirements. 96.43 Section 96.43 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Access to Records, Audit Standards and Relation of Organization-wide Audits...
To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards on which the reporting and auditing requirements are based. The objective of the auditing standards analysis is to compare the national standards used to conduct audits of historical information with International Standards on Auditing (ISA) with a view to capturing signifi...
... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audits. 601.9 Section 601.9 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR ADMINISTRATIVE PROCEDURE Grants, Advances and Audits § 601.9 Audits. The Department of Labor's audit regulations at 29 CFR Part 96 and 29...
... 29 Labor 1 2010-07-01 2010-07-01 true Audit reporting. 99.505 Section 99.505 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.505 Audit... the audit was conducted in accordance with this part and include the following: (a) An opinion (or...
... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirement. 96.32 Section 96.32 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Audits of Entities Not Covered by Subpart A § 96.32 Audit requirement. The Secretary of Labor is responsible for the survey...
... 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 Governments, and Non-profit Organizations § 96.12 Audit requirements. (a) Organizations covered by this...
Audits of environmental reports first appeared about ten years ago. Both the number of environmental reports and the audit of these reports is still increasing. Audit firms perform a major part of these audits, but other professionals are also active in this field. Even today there are still
Wittek, Rafael; Zee, Theo van der; Mühlau, Peter
A vignette study of 567 client acceptance decisions by 67 Dutch auditors showed that the prospect of acquiring additional assignments significantly increases the likelihood that auditing partners accept an audit assignment from a new client, thereby violating a rule of the auditing profession. Audit
Mustika, Adhista Cahya
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....
Andon, P.; Free, C.; O'Dwyer, B.
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
Buuren, van J.P.
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,
Corten, Maarten; Steijvers, Tensie; Lybaert, Nadine
In this study, we integrate the upper echelons theory in the audit demand literature, which in contrast to agency theory does not assume rational behavior. More specifically, we examine whether the CEO's perception towards auditing should also be considered as a driver for both audit quality (whether the firm hires a Big 4 auditor or not) and audit quantity demand (the amount of audit effort that has to be performed). In line with the marketing literature, we examined this CEO's perception...
Baechler, Michael C.
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.
Holm, Claus; Thinggaard, Frank
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...... deciding to switch to single auditors. Fee discounts do not seem to reflect long-lasting efficiency gains on the part of the audit firm. Orginality/value: Denmark is the first country to leave a mandatory joint audit system, so this is the first time that it is possible to study fee effects related to this....
Cascarino, Richard E
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
Full Text Available Operational audit plays an important role on managing governmental budget. It helps control government spending and other important budgetary issues. This paper presents an empirical study to find out the possible barriers on implementing operational audit. The proposed study distributes some questionnaires among supreme audit court of auditors and analyzes the questions. The results indicate that many governmental organizations are not strongly committed to rules and regulations. There are not sufficient standards on auditing programs and many governmental agencies do not even use operational budgeting system since they are not aware of the benefits of such system. There are some of the most important challenges of having operational budgeting and paper suggests some guidelines for having better regulation on removing the main barriers.
Patrick Krauss; Henning Zülch
.... Using a sample of 1,008 firm observations of major German listed companies for the sample period 2004-2011, our study is one of the first to thoroughly analyze this issue empirically for the German audit market...
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.
Chief Financial Officer COSO Committee on Sponsoring Organizations DBB Defense Business Board DCAA Defense Contract Audit Agency DCAM DCAA Contract...could improve DCAA’s effectiveness and independence, we considered DCAA’s current role and responsibilities; the framework of statutory authority for...in Accordance with GAGAS DCAA policy states29 that it follows GAGAS30 when conducting audits. These standards provide a framework for conducting
.... 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...
.... 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...
.... 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...
Norman Gemmell; Marisa Ratto
.... Comparing samples of randomly selected audited and non-audited UK taxpayers, the evidence confirms predictions that audited taxpayers found to be "compliant" reduce their subsequent compliance...
Full Text Available Internal audit services are more and more needed within economic entities, because on one hand they are directly subordinated to the general manager, on the other hand there is an increase in credit to its recommendations, estimating that internal audit is more than just a simple compliance check based on an established referral system. Our research focuses on evaluating the impact of theory and practice in the application of internal audit process. The added value brought by internal audit function to the economic entity it is pretty difficult to establish and requires effective ways and criteria of measured. In this regard, we will try to present ways to analyze internal audit’s activity by reference to some performance indicators or other specific methods. We used as research techniques: literature review, applied research and constructive research.
Full Text Available Logical Training and Audit Judgement. The study is aimed to know the effect of training in logic towards audit judgment. The data collection was performed by quasi experiment method to 134 respondent (divided into 4 groups. First group consists of students with training in logic and the rest of the groups were without training in logic: students in an auditing course(the second group,students who have completed second course in auditing (the third groups and accountant (the fourth group. Data were collected using questionnaire based on 20 scenarios and tested by using ANOVA. The result showed: 1 the students in Group 1 performed better than the subjects in the other three groups, 2 there was no statistically significant difference between groups 4, 3 and 2, suggesting that the group without training in logic does not significantly improve individual’s critical thinking ability, 3 group 4 outperformed all three of the student groups on this dimension.
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.
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.
Aleksey F. Akhmetshin
The article describes General concepts of the audit, the purpose and the essence of the tax audit, determines the methods of calculation of the tax burden, describes the ratio of the total and tax audit. Comparative analysis with the purpose of definition of tax audit as a separate element of the system of General audit is given. Conclusion about expediency of holding events for tax audit for the purpose of reduction of tax risks of economic entities is made.
Aleksey F. Akhmetshin
Full Text Available The article describes General concepts of the audit, the purpose and the essence of the tax audit, determines the methods of calculation of the tax burden, describes the ratio of the total and tax audit. Comparative analysis with the purpose of definition of tax audit as a separate element of the system of General audit is given. Conclusion about expediency of holding events for tax audit for the purpose of reduction of tax risks of economic entities is made.
Felicia Gabriela UNGUREANU
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.
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.
Callac, Christopher; Matherne, Charlie
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.
Holm, Claus; Thinggaard, Frank
A recent EU regulation incentivises the use of joint audits. Concerns motivating this regulation imply that a B4 audit firm is paired with a NB4. However, in the first theoretical study of joint audits Deng et al. (2014) predict that adding a firm with lower technological efficiency to form a joi...... 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....... 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...
Vidyarthi, Arpana R; Hamill, Timothy; Green, Adrienne L; Rosenbluth, Glenn; Baron, Robert B
Hospital laboratory test volume is increasing, and overutilization contributes to errors and costs. Efforts to reduce laboratory utilization have targeted aspects of ordering behavior, but few have utilized a multilevel collaborative approach. The study team partnered with residents to reduce unnecessary laboratory tests and associated costs through multilevel interventions across the academic medical center. The study team selected laboratory tests for intervention based on cost, volume, and ordering frequency (complete blood count [CBC] and CBC with differential, common electrolytes, blood enzymes, and liver function tests). Interventions were designed collaboratively with residents and targeted components of ordering behavior, including system changes, teaching, social marketing, academic detailing, financial incentives, and audit/feedback. Laboratory ordering was reduced by 8% cumulatively over 3 years, saving $2 019 000. By involving residents at every stage of the intervention and targeting multiple levels simultaneously, laboratory utilization was reduced and cost savings were sustained over 3 years. © 2014 by the American College of Medical Quality.
INTOSAI) Code of Ethics and Auditing Standards (2001), performance auditing is an audit of the economy, efficiency and effectiveness with which the audited entity uses its resources in carrying out its responsibilities. Larsson (2004) asserts that the ...
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...
David Adechandra Ashedica Pesudo
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.
"The efficient utilization of energy, sustainable use of natural resources, and large-scale adoption of sustainable technologies is the key to a sustainable future. The Handbook of Sustainable Engineering provides tools that will help us achieve these goals". Nobel Prize Winner Dr. R.K. Pauchauri, Chairman, UN Intergovernmental Panel on Climate Change As global society confronts the challenges of diminishing resources, ecological degradation, and climate change, engineers play a crucial role designing and building technologies and products that fulfil our needs for utility and sustainability. The Handbook of Sustainable Engineering equips readers with the context and the best practices derived from both academic research and practical examples of successful implementations of sustainable technical solutions. The handbook’s content revolves around the two themes, new ways of thinking and new business models, including sustainable production, products, service systems and consumption while addressing key asse...
CONSUMPTION TRENDS OF RESCUE ANTI-PSYCHOTICS FOR DELIRIUM IN INTENSIVE CARE UNITS (ICU DELIRIUM) SHOW INFLUENCE OF CORRESPONDING LUNAR PHASE CYCLES: A RETROSPECTIVE AUDIT STUDY FROM ACADEMIC UNIVERSITY HOSPITAL IN THE UNITED STATES.
Gupta, Deepak; Pallekonda, Vinay; Thomas, Ronald; Mckelvey, George; Ghoddoussi, Farhad
The etiology of delirium in intensive care units (ICU) is usually multi-factorial. There is common "myth" that lunar phases affect human body especially human brains (and minds). In the absence of any pre-existing studies in ICU patients, the current retrospective study was planned to investigate whether lunar phases play any role in ICU delirium by assessing if lunar phases correlate with prevalence of ICU delirium as judged by the corresponding consumptions of rescue anti-psychotics used for delirium in ICU. After institutional review board approval with waived consent, the daily census of ICU patients from the administrative records was accessed at an academic university's Non-Cancer Hospital in a Metropolitan City of United States. Thereafter, the ICU pharmacy's electronic database was accessed to obtain data on the use of haloperidol and quetiapine over the two time periods for patients aged 18 years or above. Subsequently the data was analyzed for whether the consumption of haloperidol or quetiapine followed any trends corresponding to the lunar phase cycles. A total of 5382 pharmacy records of haloperidol equivalent administrations were analyzed for this study. The cumulative prevalence of incidents of haloperidol equivalent administrations peaked around the full moon period and troughed around the new moon period. As compared to male patients, female patients followed much more uniform trends of haloperidol equivalent administrations' incidents which peaked around the full moon period and troughed around the new moon period. Further sub-analysis of 70-lunar cycles across the various solar months of the total 68-month study period revealed that haloperidol equivalent administrations' incidents peaked around the full moon periods during the months of November-December and around the new moon periods during the month of July which all are interestingly the major holiday months (a potential confounding factor) in the United States. Consumption trends of rescue
Hart, Claudia; Plemmons, Tony; Stulz, Karin; Vroman, Margo
A regional University in the United States implemented an AQIP (Academic Quality Improvement Program) Action Project with a goal of developing processes for effective leadership communication. An MBA (Masters of Business Administration) class conducted a university-wide communication audit to assist with the AQIP project. Quantitative and…
... 29 Labor 1 2010-07-01 2010-07-01 true Relation to other audit requirements. 99.215 Section 99.215 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits...
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
Kucherenko S. A.; Krivichev D. A.
The article provides an overview of the results of the comparison of the provisions of the Federal standards on auditing and international auditing standards in terms of quality control of work audit organizations; we have also identified the pros and cons of these standards
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.
Seth, Puja; Glenshaw, Mary; Sabatier, Jennifer H F; Adams, René; Du Preez, Verona; DeLuca, Nickolas; Bock, Naomi
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.
Buuren, van J.P.
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
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.
Sanja Sever Malis; Mateja Brozovic
Statutory audit is designated to protect the public interest and has a significant impact on the overall economy There are concerns that the Big Four audit firms have become too dominant and that the...
Dan Constantin TOFAN
The information security audit is definitely a tool for determining, achieving, and maintaining a proper level of security in an organization. This article offers a comprehensive review of the world's most popular standards related to information systems security audit.
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)...
.... 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...
Murray, Matthew N.
Uses sample selection estimation techniques to identify systematic audit selection rules and determinants of sales tax underreporting. Though based on data from only one state (Tennessee), outcomes are useful in developing and evaluating audit selection results.
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.
Mike Franz Wahl
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.
Full Text Available Waste audit is new environmental activities. to the Indonesia public and the large part of industrial community it is one of the environmental audit activities. Waste audit aims to identify whether the waste that by the industry waste so that metods for minimizing the waste can be found. In the leather tanning industry wasted audit is performend for every step pg the process, started from the raw material strage to the fishing ptocess.
The object of the doctoral dissertation is financial audit service quality (further – audit service quality). The aim of the doctoral dissertation is to conceptualize audit service quality and based on the conceptual model to analyse and evaluate audit service quality in Lithuania while providing recommendations for quality improvements. The aim is achieved while applying following research methods: analysis of scientific literature, content analysis, questionnaire survey, expert judgement. ...
Paige, Karen Schultz [Los Alamos National Laboratory; Gomez, Penelope E. [Los Alamos National Laboratory
This document describes the approach Waste and Environmental Services - Environmental Data and Analysis plans to take to resolve the issues presented in a recent audit of the WES-EDA Environmental Database relative to the RACER database. A majority of the issues discovered in the audit will be resolved in May 2011 when the WES-EDA Environmental Database, along with other LANL databases, are integrated and moved to a new vendor providing an Environmental Information Management (EIM) system that allows reporting capabilities for all users directly from the database. The EIM system will reside in a publicly accessible LANL cloud-based software system. When this transition occurs, the data quality, completeness, and access will change significantly. In the remainder of this document, this new structure will be referred to as the LANL Cloud System In general, our plan is to address the issues brought up in this audit in three ways: (1) Data quality issues such as units and detection status, which impinge upon data usability, will be resolved as soon possible so that data quality is maintained. (2) Issues requiring data cleanup, such as look up tables, legacy data, locations, codes, and significant data discrepancies, will be addressed as resources permit. (3) Issues associated with data feed problems will be eliminated by the LANL Cloud System, because there will be no data feed. As discussed in the paragraph above, in the future the data will reside in a publicly accessible system. Note that report writers may choose to convert, adapt, or simplify the information they receive officially through our data base, thereby introducing data discrepancies between the data base and the public report. It is not always possible to incorporate and/or correct these errors when they occur. Issues in the audit will be discussed in the order in which they are presented in the audit report. Clarifications will also be noted as the audit report was a draft document, at the time of this
... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audits. 632.33 Section 632.33 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR INDIAN AND NATIVE AMERICAN EMPLOYMENT AND TRAINING PROGRAMS Administrative Standards and Procedures § 632.33 Audits. (a) General. The audit...
... FOR PERMANENT EMPLOYMENT OF ALIENS IN THE UNITED STATES Labor Certification Process § 656.20 Audit procedures. (a) Review of the labor certification application may lead to an audit of the application... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit procedures. 656.20 Section 656.20...
Ward, William C.
Theatre auditions by 24 semifinalists in the 1980 Scholars in the Arts program were evaluated under two conditions. Four judges ranked the live auditions, while five evaluated videotapes of the same performance of the high school seniors. The auditions were videotaped in black and white. A single camera was used, fixed at an intermediate distance…
... performed by the State—(1) Generally. Audits of account and records pertaining to the administration of the... audit performed is not satisfactory for disability program purposes, the books of account and records in... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Audits. 416.1027 Section 416.1027 Employees...
... internal auditor and that the internal auditor may be removed only with the approval of the audit committee; (ii) Provide that the internal auditor shall report directly to the audit committee on substantive matters and that the internal auditor is ultimately accountable to the audit committee and board of...
Bertrand, R.M.M.; Schram, A.J.H.C.; Vaassen, E.H.J.
A contract audit is a buyer-initiated audit of prices and other conditions, which aims to decrease the information asymmetry between a buyer and a seller. Contract audits are frequently used in monopolistic or oligopolistic markets, as in government procurement. We draw upon three distinct
Bertrand, R.M.M.; Schram, A.J.H.C.; Vaassen, E.H.J.
A contract audit is a buyer-initiated audit of prices and other conditions, which aims to decrease the information asymmetry between a buyer and a seller. Contract audits are frequently used in monopolistic or oligopolistic markets as in government procurement. We draw upon three distinct
Mygind, Lærke; Bentsen, Peter; Badland, Hannah
Features of public open space (POS) have traditionally been described using on-site direct observation, but recently, low-cost and time-efficient remote desktop auditing tools have been developed. We adapted an existing, validated desktop auditing tool (the Public Open Space Desktop Auditing Tool...
Full Text Available The information and communication technologies advances made available enormous and vast amounts of information. This availability generates also significant risks to computer systems, information and to the critical operations and infrastructures they support. In spite of significant advances in the information security area many information systems are still vulnerable to inside or outside attacks. The existence of an internal audit for information system security increases the probability of adopting adequate security measures and preventing these attacks or lowering the negative consequences. The paper presents an exploratory study on informatics audit for information systems security.
Pizzini, Mina; Lin, Shu; Ziegenfuss, Douglas
Approved for public release; distribution is unlimited This study investigates whether measures of internal audit function (IAF) quality and the IAF's contribution to the financial statement audit affect audit delay. We conduct empirical tests using 292 observations from 216 firms that responded to the Institute of Internal Auditor' Global Auditing Information Network survey. Results indicate that audit delay is decreasing in IAF quality, and that this decrease is primarily driven by the...
.... AR 36-7 was issued 20 June 1985 (para 7d). Adds U.S. Army Criminal Investigation Command, DOD Inspector General and the General Accounting Office to the section on coordination of audit programs and schedules (para 8a...
down of the century in the west (Enron, WorldCom). The incident raised significant criticism .... paid for annual audits and reviews of financial statements for the most recent fiscal year. Chersan et al. (2012) also ..... (2011),suggested Management deficiency can attract fraud and errors in management and operations leading ...
Kramer, S.T.; Georgakopoulos, G.; Sotiropoulos, I.; Vasileiou, K.Z.
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,
Vijayakumar, Chellappa; Maroju, Nanda Kishore; Srinivasan, Krishnamachari; Reddy, K Satyanarayana
Quality improvement is recognized as a major factor that can transform healthcare management. This study is a clinical audit that aims at analysing treatment time as a quality indicator and explores the role of setting a target treatment time on reducing treatment delays. All newly diagnosed patients with breast cancer between September 2011 and August 2013 were included in the study. Clinical care pathway for breast cancer patients was standardized and the timeliness of care at each step of the pathway was calculated. Data collection was spread over three phases, baseline, audit cycle I, and audit cycle II. Each cycle was preceded by a quality improvement intervention, and followed by analysis. A total of 334 patients with breast cancer were included in the audit. The overall time from first visit to initiation of treatment was 66.3 days during the baseline period. This improved to 40.4 and 28.5 days at the end of Audit cycle I and II, respectively. The idealized target time of 28 days for initiating treatment was achieved in 5, 23.5, and 65.2% of patients in the baseline period, Audit cycle I, and Audit Cycle II, respectively. There was improvement noted across all steps of the clinical care pathway. This study confirms that audit is a powerful tool in quality improvement programs and helps achieve timely care. Gains achieved through an audit process may not be sustainable unless underlying patient factors and resource deficits are addressed. Copyright © 2016 IJS Publishing Group Ltd. Published by Elsevier Ltd. All rights reserved.
Iqbal, H J; Pidikiti, P
Clinical audit is an important tool to improve patient care and outcomes in health service. A significant proportion of time and economic resources are spent on activities related to clinical audit. Completion of audit cycle is essential to confirm the improvements in healthcare delivery. We aimed this study to evaluate audits carried out within trauma and orthopaedic unit of a teaching hospital over the last 4 years, and establish the proportions which were re-audited as per recommendations. Data was collected from records of the clinical audit department. All orthopaedic audit projects from 2005 to 2009 were included in this study. The projects were divided in to local, regional and national audits. Data regarding audit lead clinicians, completion and presentation of projects, recommendations and re-audits was recorded. Out of 61 audits commenced during last four years, 19.7% (12) were abandoned, 72.1% (44) were presented and 8.2 % (5) were still ongoing. The audit cycle was completed in only 29% (13) projects. Change of junior doctors every 4~6 months is related to fewer re-audits. Active involvement by supervising consultant, reallocation of the project after one trainee has finished, and full support of audit department may increase the ratio of completion of audit cycles, thereby improving the patient care.
Appelgren, Leif H.
The aim of this project is to study the possibility to apply audit strategies developed for taxation on fraud and involuntary errors in the social benefit sector. The efficiency of different audit strategies is compared using a computer-based optimization algorithm. Two types of audit strategies are used in this study. One is to adapt the audit intensity to the propensity for errors and fraud in different segments of the group studied. The other type of audit strategy is based on adaptation o...
Prof. Ph.D . Gheorghe Popescu
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 organizations 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 organizations information without incurring the cost and other associated damages of a securityincident.
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.
Flávia Cruz de Souza
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.
Haworth, Janice L.
Contends that the question of whether to audition students for participation in elementary choirs is a difficult decision. Discusses the advantage and disadvantages of each choice. Concludes that the decision must be made according to educational objectives and the rationale for establishing the choir. (CFR)
Beveiliging op internet verbetert met de dag. Toch zijn veel systemen niet zo goed beveiligd als men zou denken. Een internationaal onderzoeksteam was benieuwd naar de mate van beveiliging van systemen op lnternet. De groep ontwikkelde de Bulk Auditing Security Scanner om in een kort tijdsbestek
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.
Center for Occupational Research and Development, Inc., Waco, TX.
This course in energy audits is one of 16 courses in the Energy Technology Series developed for an Energy Conservation-and-Use Technology curriculum. Intended for use in two-year postsecondary technical institutions to prepare technicians for employment, the courses are also useful in industry for updating employees in company-sponsored training…
COSMIN DUMITRU MATIȘ
Full Text Available Over the years, the purpose of internal audit has continued to evolve and expand, managing to successfully transition from its traditional function of monitoring financial statements to the strategic and operational efforts of checking the organization’s compliance at all levels. Regarding the future, it is assumed that the internal audit will play an important advisory role, becoming an important catalyst of business development, focusing organizations on emerging risks. This transformation of the whole internal system, consisting in both control and audit, which seeks to promote a risk-centered organizational culture, is in the process of evolution, but it complexity, the conflicts of interest, the little understanding of most companies when it comes to implementing such a system as well as various issues of credibility, limit the pace of development for now. Our belief, however, is that this slow evolution is favorable for the alternative purpose of building the functions of the new internal control and audit on a more credible and relevant foundation for the organizational management.
ABSTRACT. An audit is a useful means of examining improvements in the art and science of clinical practice. We applied this to surgery to determine improved outcomes of fracture treatment by early operative reduction. This was carried out at the University of Ilorin Teaching Hospital,. Ilorin, Nigeria, by comparing two years, ...
Wright, Lianna S.
The purpose of this audit was to revise the marketing plan for ADSum Professional Development School and give the owner a long-term vision of the school to operate competitively in the crowded field of for-profit schools. It is fairly simple to create a strategic plan but harder to implement and execute. Execution requires weeks and months of…
c) The financial, human and physical resources of the corporation are managed economically and efficiently and the operations are carried out effectively. IDRC's Board of Governors approves the Internal Audit Charter which outlines the purpose, authority and responsibility of the function. The Board of Governors, through ...
Schelleman, C.C.M.; Maijoor, S.J.
To compete effectively in an increasingly competitive audit market audit firms need information on the efficiency of the audit services they offer. This study reports on the cost and labor efficiency for a sample of 114 audit engagements conducted by one of the (then) Big 6 audit firms. Estimating the efficiency of audit engagements is a form of benchmarking, of which economics oriented research has seen many applications. The application to auditing however is, as far as we know, relatively ...
This paper describes a small-scale study which investigates the role of blogging in professional academic practice in higher education. It draws on interviews with a sample of academics (scholars, researchers and teachers) who have blogs and on the author's own reflections on blogging to investigate the function of blogging in academic practice…
The Sacramento Army Depot (SAAD) Internal Review and Audit Compliance Office (Internal Review) issued an audit report, "Audit of Warranties, Quality Deficiency Reports, and Reports of Discrepancies," on July 20, 1990...
Bardati, Darren R.
Purpose: This paper seeks to suggest that the campus environmental audit can become an important tool that synergizes active learning and operations planning and management approaches to promote sustainability on university campuses. Design/methodology/approach: The paper presents the author's experiences at Bishop's University with the evolution…
Phipps, Alison; Barnett, Ronald
Academic hospitality is a feature of academic life. It takes many forms. It takes material form in the hosting of academics giving papers. It takes epistemological form in the welcome of new ideas. It takes linguistic form in the translation of academic work into other languages, and it takes touristic form through the welcome and generosity with…
Morgan, Anna U; Grande, David T; Carter, Tamala; Long, Judith A; Kangovi, Shreya
Community-engaged researchers who work with low-income communities can be reliant on grant funding. We use the illustrative case of the Penn Center for Community Health Workers (PCCHW) to describe a step-by-step framework for achieving financial sustainability for community-engaged research interventions. PCCHW began as a small grant-funded research project but followed an 8-step framework to engage both low-income patients and funders, determine outcomes, and calculate return on investment. PCCHW is now fully funded by Penn Medicine and delivers the Individualized Management for Patient-Centered Targets (IMPaCT) community health worker intervention to 2000 patients annually.
Geary, Cara; Rosenthal, Susan L
The objectives of the study were (1) to evaluate self-reported stress levels and daily spiritual experiences in academic health care employees before, immediately after, and 1 year after enrolling in a mindfulness-based stress reduction (MBSR) course; and (2) to evaluate the correlation between a potential measure of pulse rate variability and self-reported stress levels. Fifty-nine (59) participants in the MBSR course offered to employees at the University of Texas Medical Branch in Galveston (UTMB) comprised the intervention group, and 94 health care providers in the neonatal nurseries comprised the control group. MBSR is an 8-week course that introduces mindfulness meditation practices. No intervention was offered to the control group. All participants were employees (or relatives of employees) at UTMB. All MBSR participants completed Cohen's Perceived Stress Scale, the SCL-90, the SF-36 Measure of Health and Well-Being, the Daily Spiritual Experiences Scale, and a 5-minute measure of pulse rate coherence. This testing was done before and after the MBSR course and 1 year later. Ninety-four (94) neonatal health care providers completed the same series of questionnaires and pulse rate variability (PRV) measures, with 49 of the 94 completing the questionnaires 2 months and 1 year later. MBSR participants improved on all measures except the physical component score of the SF-36 upon completion of the MBSR course, and these results were maintained at the 1-year follow-up. The control group did not significantly change on any of the measures. PRV as measured by the Heart Math system did not correlate with any of the self-report questionnaires. MBSR effectively reduces self-report measures of stress and increases daily spiritual experiences in employees in an academic health care setting, and these effects are stable for at least 1 year. Using a simple measure of PRV was not a clinically reliable biologic measure of stress.
Sanja Sever Mališ
Full Text Available Statutory audit is designated to protect the public interest and has a significant impact on the overall economy. There are concerns that the Big Four audit firms have become too dominant and that the collapse of one of these firms would disrupt the whole financial system. In terms of revenues received, the total market share of the Big Four audit firms for listed companies exceeds 90% in a vast majority of European Union Member States. Prior studies have shown that high audit market concentration limits the choice of auditor for large companies and sets a high barrier of entry for mid-tier audit firms, while the effect on audit quality and audit fees is still unclear. Therefore, the regulators are considering reforms to dilute the Big Four’s dominance and improve competition in the audit market. The paper reviews the proposed and implemented measures that are the most common, together with their advantages and drawbacks. In addition, the characteristics of the audit market in Croatia are investigated, with a focus on market concentration measured by standard measures such as the Concentration rate, the Herfindahl Hirschman Index and the Gini coefficient. According to market shares based on total clients’ assets and revenues, the audit market for listed companies is moderately to highly concentrated, with a decrease in the five-year period (2013 compared to 2008.
Monnapula-Mapesela, M. L. E.; Moraka, T. S.
The birth of democracy in South Africa resulted in the mammoth task of transforming the higher education sector. Policies, structures, procedures and processes underwent a review that hoped to align the system with the needs of the wider population of the country. Among other strategies that are used for this process are quality assurance…
Armstrong, Sonya L.; Stahl, Norman A.; Kantner, M. Joanne
Although much research has examined students' readiness levels as they prepare to transition from high school to college, little published research exists on the specific literacy expectations students will face in their early college experiences. This article provides an overview of a model for determining the reading demands and expectations in…
Full Text Available Internal audit functions (IAFs of organisations are regarded as crucial components of the combined assurance model, alongside the audit committee, management and external auditors. The combined assurance model aims at having integrated and aligned assurance in organisations with the overall aim of maximising risk and governance oversight and control efficiencies. In this regard, internal audit plays a crucial role, insofar as it consists of experts in risk, governance and control consultancy who provide assurance to senior management and the audit committee. Audit committees are dependent on internal audit for information and their effectiveness revolves around a strong and well-resourced internal audit function which is able to aid audit committees to meet their oversight responsibilities. There is thus a growing demand for managing risk through the process of risk management and internal audit is in a perfect position to assist with the improvement of such processes. If internal auditors wish to continue being an important aspect of the combined assurance model, they need to address the critical area, amongst others, of risk management as part of their work. If not, it follows that the board, audit committees and other levels of management will remain uninformed on the status of these matters which, in turn, will negatively impact the ability of these stakeholders to discharge their responsibilities. This study therefore focuses on analysing the functioning of IAFs, with specific reference to their risk management mandate. The study followed a mixed method approach to describe internal audits risk management functioning in the big eight metropolitan municipalities in South Africa. The results show that internal audit provide a broad scope of risk management work which assist senior management in the discharge of their responsibilities. However, in the public eye, internal audits risk management functioning is scant
Lilian Campagnin Luiz
Full Text Available This article investigates whether an environmental audit has been conducted at a Federal Institution of Education. The specific objectives are to: i verify the environmental controls held at the institution, ii investigate the environmental audits within the institution; and, iii prepare a list containing the main environmental factors that could be monitored by the institution. The research has a descriptive purpose; the procedures we used are bibliographic, document review, and case study. The research instrument is documentary research or primary sources to approach the problem in the qualitative way. The study sample is a federal institution of professional and technological education, and temporal analysis includes the years 2011, 2012 and 2013. Based upon the annual plan for internal audit activities, and on the annual report of the internal audit activities, we found that the institution has not conducted any environmental audits in the investigated period. The result was that, in relation to internal control, there is the obligation for the adoption of a Plan of Sustainable Logistics (PSL and its publicity on the institutional web page. We found the absence of the PSL at the institution, making it impossible to assert that the institution conducts internal environmental controls. We observed only a self-assessment in the institutional management report, in which one of its topics included information on sustainable procurement, awareness campaigns, and waste separation. Within the absence of the environmental controls and audits, we prepared a list containing the main factors that can be seen on environmental audits in the public educational institutions.
Chis Anca Oana
Full Text Available Abstract: Sampling is widely used in market research, scientific analysis, market analysis, opinion polls and not least in the financial statement audit. We wonder what is actually sampling and how did it appear? Audit sampling involves the application of audit procedures to less than 100% of items within an account balance or class of transactions. Nowadays the technique is indispensable, the economic entities operating with sophisticated computer systems and large amounts of data. Economic globalization and complexity of capital markets has made possible not only the harmonization of international accounting standards with the national ones, but also the convergence of international accounting and auditing standards with the American regulations. International Standard on Auditing 530 and Statement on Auditing Standard 39 are the two main international and American normalized referentials referring to audit sampling. This article discusses the origin of audit sampling, mentioning a brief history of the method and different definitions from literature review. The two standards are studied using Jaccard indicators in terms of the degree of similarity and dissimilarity concerning different issues. The Jaccard coefficient measures the degree of convergence of international auditing standards (ISA 530 and U.S. auditing standards (SAS 39. International auditing standards and American auditing standards, study the sampling problem, both regulations presenting common points with regard to accepted sampling techniques, factors influencing the audit sample, treatment of identified misstatements and the circumstances in which sampling is appropriate. The study shows that both standards agree on application of statistical and non-statistical sampling in auditing, that sampling is appropriate for tests of details and controls, the factors affecting audit sampling being audit risk, audit objectives and population\\'s characteristics.
... 29 Labor 1 2010-07-01 2010-07-01 true Audit resolution generally. 96.53 Section 96.53 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Audit Resolution § 96.53 Audit resolution generally. The DOL official(s) responsible for audit resolution shall...
... 29 Labor 1 2010-07-01 2010-07-01 true Program-specific audits. 99.235 Section 99.235 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.235 Program-specific audits. (a) Program-specific audit guide available. In many cases, a program...
... 29 Labor 1 2010-07-01 2010-07-01 true Scope of audit. 99.500 Section 99.500 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.500 Scope of audit. (a) General. The audit shall be conducted in accordance with GAGAS. The audit shall cover...
... collected, held or used, each public agency shall provide for an audit of its PFC account. The audit shall... audit may be— (1) Performed specifically for the PFC account; or (2) Conducted as part of an audit under... TRANSPORTATION (CONTINUED) AIRPORTS PASSENGER FACILITY CHARGES (PFC'S) Reporting, Recordkeeping and Audits § 158...
The use of computers in the learning process is a well-researched area. The introduction of computers and related audit software in the auditing field has had a major influence on the auditing process. Very little research has been done on the inclusion of computer audit software in the auditing syllabus. Even less research ...
Primary Duties or Responsibilities Internal Audit Engagements Planning the Audit Engagement Assists the Chief Audit Executive (CAE) to communicate and launch the audit with management; Learns about the audit entity to ensure it is well understood and that its risks have been comprehensively assessed; Formulates ...
Full Text Available This study examines the international requirements of audit quality assurance and focuses on the challenges faced by the newest economy in the region, Kosovo, in implementation of same. This study focuses on the monitoring of compliance by business organizations in Kosovo with the International Financial Reporting Standards and Kosovo Accounting Standards as appropriate , and the impact that this compliance or non compliance has in the economy. In addition this study examines compliance with International Standards of Auditing by auditors and reviews the quality of the audit process in the broader context of the requirements for audit quality assurance. It is found that there are weaknesses in almost all elements of Kosovo’s corporate financial reporting and auditing regime, which is not dissimilar, linked to larger challenges faced by all former Yugoslav economies in transitioning to the new market economic system. The economies of former Yugoslavia face similar challenges in integration with the European Union’s economic and financial system, because of the unique shared characteristics of the former Yugoslav system. In parallel with the economic transitional reforms undertaken within the region, the global financial reporting and auditing system has been changed, with a convergence to International financial reporting standards, international standards of auditing and a new emphasis on audit quality assurance and external oversight mechanisms to sustain it. Though Kosovo is not alone within the region in addressing the reforms required to integrate the economy fully into the EU system, the study reveals both opportunities and challenges unique to Kosovo and makes recommendations for reform.
Full Text Available Software tools designed for disk analysis play a critical role today in forensics investigations. However, these digital forensics tools are often difficult to use, usually task specific, and generally require professionally trained users with IT backgrounds. The relevant tools are also often open source requiring additional technical knowledge and proper configuration. This makes it difficult for investigators without some computer science background to easily conduct the needed disk analysis. In this paper, we present AUDIT, a novel automated disk investigation toolkit that supports investigations conducted by non-expert (in IT and disk technology and expert investigators. Our proof of concept design and implementation of AUDIT intelligently integrates open source tools and guides non-IT professionals while requiring minimal technical knowledge about the disk structures and file systems of the target disk image.
Herhausen, Dennis; Egger, Thomas; Oral, Cansu
What makes a marketing strategy implementation successful and how can managers measure this success? To answer these questions, we developed a two-step audit approach. First, managers should measure the implementation success regarding effectiveness, efficiency, performance outcomes, and strategic embeddedness. Second, they should explore the reasons that have led to success or failure by regarding managerial, leadership, and environmental traps. Doing so will also provide corrective action p...
Full Text Available Background: The process of audit standardizes protocols in departments and has long-term benefits. Maternal autopsies though routinely performed, deserve a special attention. Aims: This study was carried out to calculate the maternal mortality ratio (MMR in a tertiary care hospital and to correlate final cause of death with the clinical diagnosis. An audit of maternal autopsies was carried out to evaluate current practices, identify fallacies and suggest corrective measures to rectify them. Materials and Methods: Eighty-nine autopsies of maternal deaths in the period 2003 to 2007 were studied in detail along with the clinical details. Results: There were 158 maternal deaths and 13940 live births in this five-year period. Maternal mortality rate was found to be very high (1133/ 100000 live births in our institution with a high number of complicated referral cases (68/89 cases, 76%. Of the 89 autopsies, acute fulminant viral hepatitis was the commonest cause of indirect maternal deaths (37 cases, 41.5%. This was followed by direct causes like pregnancy-induced hypertension (12 cases, 13.4% and puerperal sepsis (10 cases, 11.2%. Certain fallacies were noted during the audit process. Conclusion: During the audit it was realized that in maternal mortality autopsies, special emphasis should be given to clinicopathologic correlation, microbiological studies, identification of thromboembolic phenomenon and adequate sectioning of relevant organs. We found difficulty in identification of placental bed in the uterus in postpartum autopsies. A systematic approach can help us for better understanding of the pathophysiology of diseases occurring in pregnancy.
Alberdi, J.; Barcala, J. M.; Blas, J. de; Molinero, A.; Navarrete, J. J.; Yuste, C.
The audit suitcase was proposed by BESEL to introduce in the solar energy market a new tool which can make an evaluation of solar installation efficiency. Non-invasive sensors and low power components permit both easy installation of the devices and data storage for a period as long as ten days. This project was funded by the contract JOR3-CT98-7030 of the European Union JOULE III program. (Author)
La fonction d'audit interne du CRDI vise à améliorer et à protéger la valeur organisationnelle en fournissant aux intervenants une assurance, des conseils et avis objectifs, axés sur les risques et fiables2. ... l'ensemble des dossiers, rapports, bases de données, lieux de travail, immobilisations corporelles et membres du ...
Sirois, Louis-Philippe; Marmousez, Sophie; Simunic, Dan,
International audience; We empirically evaluate the degree to which Big 4 auditors achieve economies of scale resulting from investments in audit technology at the local U.S. office level and, more importantly, determine how this affects audit pricing differences between Big 4 and non-Big 4 auditors. Focusing on the U.S. audit market for small to medium sized public companies, we argue and find that, relative to non-Big 4 auditors, Big 4 audit firms benefit from economies of scale at the loca...
Government Auditing Standards (GAS) issued in June 2003 by the Comptroller General of the United States require that organizations conducting Government audits and attestation engagements have an appropriate internal quality control...
Maday, J.H. Jr.
My first encounter with a quality assurance auditor is reminiscent of an old Dodge commercial. You remember The old sheriff, masked in mirrored sunglasses, paunch hanging over his gun belt, prophesying, You're in a heap o' trouble boy '' Well, my auditor could have been kin to the sheriff; they had the same posture, attitude, and mirrored sunglasses. Plus, my auditor wore a black leather vest and sported a Buffalo Bill'' goatee. While certainly memorable, both gentlemen were far from pleasant. I'm fairly certain that the compliance auditor of old deserved this perceived association with his law enforcement counterpart. Both believed in enforcing the letter of the law, or their interpretations of it. Neither seemed capable of exercising interpretive powers, but instead relied on winning through intimidation, possibly with an eye toward claiming some version of a monthly Quota Award. Is the auditor of today any better perceived Because this first encounter of the worst kind'' made a lasting impression on me, I have dedicated considerable time and effort trying to avoid being perceived as another sheriff when I conduct audits. In my auditing career, I am determined to capitalize on each opportunity to turn negative situations, as experienced by the auditee, into meaningful opportunities for improved performance. I want to treat the auditee the way I want to be treated when I am being audited. (author)
Hamid, Alaa Aldin Abdel; Yousry, Almraghy; El Radi, Safwat Abd; Shabaan, Omar Mamdouh; Mazen, Elzahry; Nabil, Halal
The aim of this study was to determine the risk factors of ectopic pregnancy in cases presented to the Woman's Health Hospital (WHH) in Assuit University, and to perform clinical audit on strategies for management of ectopic pregnancy in the WHH. This descriptive hospital based study was conducted at the Woman's Health Hospital (WHH) of Assuit University (Egypt). There were 210 patients who were admitted to the WHH with the diagnosis of ectopic pregnancy in the period between February 1, 2015 through the end of October 2015. Data were analyzed by SPSS version 21, using descriptive statistics, Mann-Whitney U test, and Chi square. Ectopic pregnancy affects woman in the reproductive age. There are many risk factors that increase the chance of its occurrence; however, it may also occur in the absence of any risk factors (14.0%). Internal VD (72.5%) is the most frequent risk factor; other risk factors include history of abortion, previous CS, ovulation induction, history of infertility, or previous history of EP. Clinical audit is an important item of any adequate health care. As regards to the clinical audit of EP management, we are not adhering to the guidelines.
Many public power systems have initiated home energy audit programs in response to the requests of their consumers. The manual provides smaller public power systems with the information and specific skills needed to design and develop a program of residential energy audits. The program is based on the following precepts: locally owned public systems are the best, and in many cases the only agencies available to organize and coordinate energy conservation programs in many smaller communities; consumers' rights to energy conservation information and assistance should not hinge on the size of the utility that serves them; in the short run, public power systems of all sizes should offer residential energy conservation assistance to their consumers, because such assistance is desirable, necessary, and in the public interest; and in the long run, such programs will complement national energy goals and will produce economic benefits for both consumers and the public power system. A detailed description of home audit program planning, organization, and management are given. (MCW)
Full Text Available Local government councils (LGC rely on a number of funding sources including state and federal governments as well as their community constituents to enable them to provide a range of public services. Given the constraints on these funding sources councils need to have in place a range of strategies and policies capable of providing good governance and must appropriately discharge their financial accountabilities. To assist LGC with meeting their governance and accountability obligations they often seek guidance from their key stakeholders. For example, in the Australian State of New South Wales (NSW, the Office of Local Government has developed a set of guidelines, the Internal Audit Guidelines. In 2010 the NSW Office of Local Government issued revised guidelines emphasising that an internal audit committee is an essential component of good governance. In addition, the guidelines explained that to improve the governance and accountability of the councils, these committees should be composed of a majority of independent members. To maintain committee independence the guidelines indicated that the Mayor should not be a member of the committee. However these are only guidelines, not legislated requirements and as such compliance with the guidelines, before they were revised, has been demonstrated to be quite low (Jones & Bowrey 2013. This study, based on a review of NSW Local Government Councils’ 2012/2013 reports, including Annual Reportsrelation to internal audit committees, to determine if the guidelines are effective in improving local government council governance.
A customary approach to auditing and reporting deficiencies is to keep a running list of those that are found, evaluate the severity of each, and based on the evidence, document findings or observations or concerns in an audit report. The report is issued and the auditee is normally requested to address root cause'' as part of their corrective action. This paper describes a root problems'' approach to documenting audit findings that is designed not only to put the QA auditor in a more favorable light, but to more effectively enable the auditee to identify root cause and meaningful corrective action. The positive results of this approach are considerable. You will have fewer findings but those you do have will be substantial. You will cite requirements that sound reasonable and make arguments difficult. If some of the supporting deficiencies (examples) prove to be incorrect, you will still have ample support for the original finding. You will be seen as reasonable individual who can help lead the auditee towards identification of root cause without taking away part of the responsibility. You even have a fair chance of fostering a sense of commitment to quality improvement on the auditee's part. This in itself, is its own reward.
A customary approach to auditing and reporting deficiencies is to keep a running list of those that are found, evaluate the severity of each, and based on the evidence, document findings or observations or concerns in an audit report. The report is issued and the auditee is normally requested to address ``root cause`` as part of their corrective action. This paper describes a ``root problems`` approach to documenting audit findings that is designed not only to put the QA auditor in a more favorable light, but to more effectively enable the auditee to identify root cause and meaningful corrective action. The positive results of this approach are considerable. You will have fewer findings but those you do have will be substantial. You will cite requirements that sound reasonable and make arguments difficult. If some of the supporting deficiencies (examples) prove to be incorrect, you will still have ample support for the original finding. You will be seen as reasonable individual who can help lead the auditee towards identification of root cause without taking away part of the responsibility. You even have a fair chance of fostering a sense of commitment to quality improvement on the auditee`s part. This in itself, is its own reward.
Full Text Available The rapid increase in the size of U.S. companies from the early twentieth century created the need for audit procedures based on the selection of a part of the total population audited to obtain reliable audit evidence, to characterize the entire population consists of account balances or classes of transactions. Sampling is not used only in audit – is used in sampling surveys, market analysis and medical research in which someone wants to reach a conclusion about a large number of data by examining only a part of these data. The difference is the “population” from which the sample is selected, ie that set of data which is intended to draw a conclusion. Audit sampling applies only to certain types of audit procedures.
Choi, Baek-Young; Song, Sejun
This book mainly focuses on cloud security and high performance computing for cloud auditing. The book discusses emerging challenges and techniques developed for high performance semantic cloud auditing, and presents the state of the art in cloud auditing, computing and security techniques with focus on technical aspects and feasibility of auditing issues in federated cloud computing environments. In summer 2011, the United States Air Force Research Laboratory (AFRL) CyberBAT Cloud Security and Auditing Team initiated the exploration of the cloud security challenges and future cloud auditing research directions that are covered in this book. This work was supported by the United States government funds from the Air Force Office of Scientific Research (AFOSR), the AFOSR Summer Faculty Fellowship Program (SFFP), the Air Force Research Laboratory (AFRL) Visiting Faculty Research Program (VFRP), the National Science Foundation (NSF) and the National Institute of Health (NIH). All chapters were partially suppor...
The aim of the article. Aim of the article is to characterize the logistics audit essence, to form main stages of the logistic service audit and to observe informational providing of these stages, to characterize behavior model concerning logistic service factors analysis. The results of the analysis. The given work deals with logistic audit value and its essence, which is determined as representing sources of the spare logistic expenses and investigates plan for further actions concerning...
Merle Rihma; Birgy Lorenz; Mari Meel; Anu Leppiman
The aims of this article are to test how does enhanced ethics audit model as a new tool for management in Estonian companies work and to investigate through ethics audit model the hidden ethical risks in information technology which occur in everyday work and may be of harm to stakeholders’ interests. Carrying out ethics audit requires the diversity of research methods. Therefore throughout the research the authors took into account triangulation method. The research was conducted through qu...
My thesis is focused above analysis of Legal Entity Income Tax. First there is described tax audit general procedure, including operations that are necesarry to do before of initiation of tax audit. Next there is carried out of tax audit till its finishing. In practice part of my thesis there are the most frequent tax frauds and mistakes, from those I aimed for analysis for the problem of the rectyfiing items to claims.
Full Text Available Abstract Background Core podiatry involves treatment of the nails, corns and callus and also giving footwear and foot health advice. Though it is an integral part of current podiatric practice little evidence is available to support its efficacy in terms of research and audit data. This information is important in order to support the current NHS commissioning process where services are expected to provide data on standards including outcomes. This study aimed to increase the evidence base for this area of practice by conducting a multi-centre audit in 8 NHS podiatry departments over a 1-year period. Methods The outcome measure used in this audit was the Podiatry Health Questionnaire which is a self completed short measure of foot health including a pain visual analogue scale and a section for the podiatrist to rate an individual's foot health based on their podiatric problems. The patient questionnaire was completed by individuals prior to receiving podiatry care and then 2 weeks after treatment to assess the effect of core podiatry in terms of pain and foot health. Results 1047 patients completed both questionnaires, with an age range from 26–95 years and a mean age of 72.9 years. The podiatrists clinical rating at baseline showed 75% of patients had either slight or moderate podiatric problems. The differences in questionnaire and visual analogue scores before and after treatment were determined according to three categories – better, same, worse and 75% of patients' scores either remained the same or improved after core podiatry treatment. A student t-test showed a statistical significant difference in pre and post treatment scores where P Conclusion Core podiatry has been shown to sustain or improve foot health and pain in 75% of the patients taking part in the audit. Simple outcome measures including pain scales should be used routinely in podiatric practice to assess the affect of different aspects of treatments and improve the
Farndon, Lisa; Barnes, Andrew; Littlewood, Keith; Harle, Justine; Beecroft, Craig; Burnside, Jaclyn; Wheeler, Tracey; Morris, Selwyn; Walters, Stephen J
Core podiatry involves treatment of the nails, corns and callus and also giving footwear and foot health advice. Though it is an integral part of current podiatric practice little evidence is available to support its efficacy in terms of research and audit data. This information is important in order to support the current NHS commissioning process where services are expected to provide data on standards including outcomes. This study aimed to increase the evidence base for this area of practice by conducting a multi-centre audit in 8 NHS podiatry departments over a 1-year period. The outcome measure used in this audit was the Podiatry Health Questionnaire which is a self completed short measure of foot health including a pain visual analogue scale and a section for the podiatrist to rate an individual's foot health based on their podiatric problems. The patient questionnaire was completed by individuals prior to receiving podiatry care and then 2 weeks after treatment to assess the effect of core podiatry in terms of pain and foot health. 1047 patients completed both questionnaires, with an age range from 26-95 years and a mean age of 72.9 years. The podiatrists clinical rating at baseline showed 75% of patients had either slight or moderate podiatric problems. The differences in questionnaire and visual analogue scores before and after treatment were determined according to three categories - better, same, worse and 75% of patients' scores either remained the same or improved after core podiatry treatment. A student t-test showed a statistical significant difference in pre and post treatment scores where P podiatry has been shown to sustain or improve foot health and pain in 75% of the patients taking part in the audit. Simple outcome measures including pain scales should be used routinely in podiatric practice to assess the affect of different aspects of treatments and improve the evidence base for podiatry.
Zinaida P. Arharova
Full Text Available The role of self-regulatory organizations in audit activities quality control is revealed in this article. Creation of a united audit association is the basis of certain regulating and auditing functions transfer from the government to the public sector.
Brooks, Keith; And Others
Discusses the benefits of the International Communication Association Communication Audit as a methodology for evaluation of organizational communication processes and outcomes. An "after" survey of 16 audited organizations confirmed the audit as a valid diagnostic methodology and organization development intervention technique which…
Cahan, S.; Zhang, W.; Veenman, D.
This study investigates Arthur Andersen’s audit quality in the decade before the collapse of Enron. Andersen’s involvement in the Waste Management audit failures — which relate to audits of the company’s 1992- 1996 financial statements — led the SEC to accuse Andersen of issuing false and misleading
Brocheler, [No Value; Maijoor, S; van Witteloostuijn, A; Bröcheler, V.
This paper studies the relationship between auditor human capital and audit firm survival. Specifically, the effects are investigated of the human capital of auditors on the survival chances of newly established audit firms. Human capital is analyzed both at the time of entry of a new audit firm and
Marcelo Antonio Pierri Junior
Full Text Available The aim of this study was to identify if the behavior of audit fees are affected when the partner or audit firm change for the period 2010 to 2013. For this, an empirical model was developed and hypotheses based on the international and national literature about determinants of audit fees and audit firm rotation. The hypothesis of the study sought to observe the discount on the initial year relationship between the audited company and the audit firm, the fees in change of audit partner and the differences in the type of audit firm change, whether big- Four or non-Big Four. In addition to the variables incorporated to the assumptions, the model features eight control variables: total assets, subsidiaries, foreign subsidiaries, general liquidity, big-four, inherent risk, loss and restructuring operations. Data analysis technique used was the regression model with panel data. From the fixed effects model, it was observed that the company's asset size, liquidity and the type of firm that performs the audit contribute to increase the value of the fees paid by the audited companies. It wasn't possible to get significant evidence about discounted value of the audit fees, either in the audit firm or partner changes.
Hugh Rooney; Brian Aiken; Megan Rooney
The question whether internal audit ready for blockchain is answered. Blockchain technology offers the promise of "a safe, transparent, rapid and affordable digital solution to many government challenges...
In the article issues of the marketing audit theory are considered. Views of different authors on the tasks and objects of the marketing audit and marketing control are suggested. Objectives and principles of marketing audit performing are determined.
Grounded methodological foundations of environmental audit objects in the agricultural sector. Systematized main objectives and principles of environmental auditing in the agricultural domain. The proposed system of methods and procedures for environmental audits in the agricultural sector.
Chapman, Stephen J; Glasbey, James C D; Khatri, Chetan; Kelly, Michael; Nepogodiev, Dmitri; Bhangu, Aneel; Fitzgerald, J Edward F
Medical students often struggle to engage in extra-curricular research and audit. The Student Audit and Research in Surgery (STARSurg) network is a novel student-led, national research collaborative. Student collaborators contribute data to national, clinical studies while gaining an understanding of audit and research methodology and ethical principles. This study aimed to evaluate the educational impact of participation. Participation in the national, clinical project was supported with training interventions, including an academic training day, an online e-learning module, weekly discussion forums and YouTube® educational videos. A non-mandatory, online questionnaire assessed collaborators' self-reported confidence in performing key academic skills and their perceptions of audit and research prior to and following participation. The group completed its first national clinical study ("STARSurgUK") with 273 student collaborators across 109 hospital centres. Ninety-seven paired pre- and post-study participation responses (35.5%) were received (male = 51.5%; median age = 23). Participation led to increased confidence in key academic domains including: communication with local research governance bodies (p research, audit and study design (p study, which increased their confidence and appreciation of academic principles and skills. Encouraging active participation in collaborative, student-led, national studies offers a novel approach for delivering essential academic training.
Contribution to the article "Academics respond: Brexit would weaken UK university research and funding", Guardian Witness, The Guardian, UK......Contribution to the article "Academics respond: Brexit would weaken UK university research and funding", Guardian Witness, The Guardian, UK...
Mohamad Naimi Mohamad-Nor;
This paper examines audit report lag in Malaysian public listed companies, following the implementation of the Malaysian Code on Corporate Governance in 2001. It departs from the standard audit report lag studies by incorporating characteristics of the board of directors and the audit committee. Multivariate analysis using 628 annual reports for the year ended 2002 indicates that active and larger audit committees shorten audit lag. However, we fail to find evidence that audit committee indep...
In this article, the author talks about academic jibberish. Alfie Kohn states that a great deal of academic writing is incomprehensible even to others in the same area of scholarship. Academic Jibberish may score points for the writer but does not help research or practice. The author discusses jibberish as a career strategy that impresses those…
Borders, Noelle; Lawton, Robyn; Martin, Shannon R
Clinical practice audits present an opportunity for providers to examine and reflect on their practice. Vaginal examinations are an integral part of intrapartum care but can be uncomfortable for women and can increase the risk of chorioamnionitis. Thus, vaginal examinations should be performed thoughtfully and for necessary reasons. A busy midwifery service at a large academic center underwent an audit of the number of vaginal examinations performed in labor for 205 women admitted in spontaneous labor or with spontaneous rupture of membranes. The retrospective chart audit was performed by research midwives who queried 2 electronic medical record databases, 1 for provider progress notes and 1 for nursing notes. On average, a woman underwent 4 vaginal examinations during labor, a rate greater than the World Health Organization recommendation of 1 examination every 4 hours during the first stage. The rate of presumed chorioamnionitis in this group of healthy, low-risk women was 6%, and women with this diagnosis averaged 7 vaginal examinations. After presentation and discussion of the audit findings, the midwives expressed appreciation for the opportunity to explore such a fundamental element of clinical practice and a heightened awareness of the importance of performing and documenting vaginal examinations. Audits of a similar nature in other midwifery practices are needed, as are studies exploring rates and possible modifiable causes of chorioamnionitis in low-risk women. © 2012 by the American College of Nurse-Midwives.
Full Text Available Audit delay is interval of days between balance sheet date and audit report date. The purpose of this research is to analyze the effect of company attributes and audit factors to audit delay. This research uses 611 companies listed in Malaysian Stock Exchange from the period of 2006 until 2011 as sample. The independent variables used are size of the company, debt to equity ratio, profitability, subsidiaries of multinational companies, audit firm size, audit fees, industry type, age of company, company financial year end, and audit opinion. The method of analysis in this research is multiple linear regressions. The results of this study shows that size of the company, debt to equity ratio, profitability, subsidiaries of multinational companies, audit firm size, audit fees, industry type, age of company, and audit opinion have significant influence on audit delay while financial year end does not have significant influence on audit delay.
Full Text Available The purpose of this research was to examine the impact of independency of board commisioner, audit committee,internal audit and risk management comittee to earning management. Regression Analysis of 35 publiccompanies listing in Indonesia Stock Exchange on year 2009 through a random sampling technique indicatedthat there was no significant impact of independency of board commisioner, audit committee, internal auditand risk management comittee to earning management. The implication of this study was relevant to thedecision maker of public companies to consider the skill and expertise of board commisioner, audit committe,internal audit and risk management comittee to support the internal corporate governance mechanism.
Full Text Available The purpose of the paper is to test a structural equation model (SEM of client satisfaction with the audit, and of client perception of the usefulness of the audit to external stakeholders. A questionnaire was mailed to audit clients, i.e. of manufacturing go public companies in the province of Banten; 57 useable questionnaires were returned. Data were processed using the SEM software Partial Least Square (PLS. The data suggest that auditors face difficulties in handling divided loyalties, as audit clients perceive a strong relationship between client satisfaction and usefulness to external stakeholders. The higher auditors competence is perceived to be by the clients, the more satisfied they are with the audit and the more useful they believe the audit is to external stakeholders. The more skeptical the auditor is perceived to be by the clients, the less satisfied they are with the audit and the moreuseful they believe the audit is to external stakeholders. The findings extend previous results, the better the relationship with the auditor is perceived to be by the clients, the more satisfied they are with the audit and the less useful they believe the audit is to external stakeholders. The study addresses an issue most auditing research has not explicitly considered: the distinction between client satisfaction with the audit and client perceptions of the usefulness of the audit to external stakeholders. Tujuan dari artikel ini adalah untuk menguji model persamaan struktural (SEM atas kepuasan klien, audit, dan persepsi klien tentang kegunaan audit kepada pemangku kepentingan eksternal. Responden penelititan ini adalah 57 klien audit, yang bekerja di perusahaan manufaktur go public di Provinsi Banten. Data diolah dengan menggunakan software SEM Partial Least Square (PLS. Hasil penelitian menunjukkan bahwa auditor menghadapi kesulitan dalam menangani kesetiaan yang terbagi bagi, antara harus berada pada posisi kepuasan klien dan kegunaan kepada
Linna, Anu; Korhonen, Mirka; Airaksinen, Marja; Juppo, Anne Mari
Use of external contractors is nowadays inevitable in the pharmaceutical industry. Therefore the amount of current good manufacturing practice audits has been increasing. During the audit, a large amount of items should be covered in a limited amount of time. Consequently, pharmaceutical companies should have systematic and effective ways to manage and prepare for the audits. This study is a continuation to the earlier study, where a tool for the preparation of cGMP audit was developed and its content was validated. The objective of this study was to evaluate the usefulness of the developed tool in audit preparation and during the actual cGMP audit. Three qualitative research methods were used in this study (observation, interviews, and opinion survey). First, the validity of the information given through the tool was examined by comparing the responses to the actual conditions observed during the contract manufacturer audits (n = 15). Additionally the opinions of the contract manufacturers of the tool were gathered (n = 10) and the auditors were interviewed (n = 2). The developed tool was proven to be useful in audit preparation phase from both the auditor's and the contract manufacturers' point of view. Furthermore, using the tool can also save some time when performing the audit. The results show that using the tool can give significant support in audit preparation phase and also during the actual audit.
André Feliciano Lino
Full Text Available ABSTRACT Currently, the 33 regional audit courts are responsible to monitor the public financial management cycle for states and municipalities and to judge the compliance of governors’ acts to the laws regarding procurement and civil servants’ employment from more than 20,000 governmental entities under their jurisdiction. This article aims to analyze the diversity of internal configuration of these regional audit courts and to discuss the potential associations with the financial auditing quality their teams usually run. We conducted interviews with external auditors and IT directors from 18 courts, followed by triangulation to official documents from the audit courts, such as audit manuals and activities reports. The audit quality drivers were identified within the governmental auditing literature, supporting the evidences collected by the interviews content analysis. Despite all regional auditing bodies in Brazil were based on the Napoleonic model, the analysis indicates the identified configurations vary according to the team’s organization and size, auditor rotation and use of data reporting systems. The discussion shows that dissimilarities on the courts’ configurations, as they are responsible to audit a specific country area, will contribute to a different coercion level on fiscal and accounting issues to state and municipalities, due a combination of characteristics which could mitigate or improve the audit quality. This paper additionally suggests some precautions, based on the organization alignment literature, for the use of proxies to control audit quality effects in the public finance studies in Brazil.
Hamid, Alaa Aldin Abdel; Yousry, Almraghy; El Radi, Safwat Abd; Shabaan, Omar Mamdouh; Mazen, Elzahry; Nabil, Halal
Objective The aim of this study was to determine the risk factors of ectopic pregnancy in cases presented to the Woman?s Health Hospital (WHH) in Assuit University, and to perform clinical audit on strategies for management of ectopic pregnancy in the WHH. Methods This descriptive hospital based study was conducted at the Woman?s Health Hospital (WHH) of Assuit University (Egypt). There were 210 patients who were admitted to the WHH with the diagnosis of ectopic pregnancy in the period betwee...
... Support the Director in internal audit planning, follow-up reporting and quality assessment;; Provide assistance to the Director for the Centre's risk management activities; and; Maintain state of the art expertise and knowledge of the professional practice of Internal Audit to ensure the Centre employs sound and innovative ...
..., or grant agreements do not require a financial statement audit of the auditee, the auditee may elect...-through entity in the case of a subrecipient, approves in advance a program-specific audit. (d) Exemption... Federal agency, pass-through entity, and General Accounting Office (GAO). (e) Federally Funded Research...
This manual consolidates into one document the policies, procedures, standards, technical guidance and other techniques to be followed by the Assistant Inspector General for Audits and staff in planning and conducting audit work within DOE and in preparing related reports on behalf of the Office of Inspector General.
... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit resolution. 627.481 Section 627.481 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR GENERAL PROVISIONS GOVERNING PROGRAMS UNDER TITLES I, II, AND III OF THE ACT Administrative Standards § 627.481 Audit resolution. (a...
... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit. 638.809 Section 638.809 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR JOB CORPS PROGRAM UNDER TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Administrative Provisions § 638.809 Audit. (a) The Secretary of Labor...
... Single Audit Act of 1984 (31 U.S.C. 7501-7) and 29 CFR part 96, the Department of Labor regulations which... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audits. 627.480 Section 627.480 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR GENERAL PROVISIONS GOVERNING PROGRAMS...
... 47 Telecommunication 3 2010-10-01 2010-10-01 false Audit planning. 53.211 Section 53.211 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) SPECIAL PROVISIONS CONCERNING BELL OPERATING COMPANIES Separate Affiliate; Safeguards § 53.211 Audit planning. (a...
Speklé, R.F.; Elten, van H.J.; Kruis, A.
This paper studies the factors associated with organizations’ internal audit sourcing decisions, building from a previous study by Widener and Selto (henceforth W&S) [Widener, S.K., Selto, F.H., 1999. Management control systems and boundaries of the firm: why do firms outsource internal audit
Full Text Available Clinical audit is about measuring the quality of care we provide against relevant standards. If we are failing to meet these standards, the audit should help us understand the factors that are causing us to fail, so that we can set priorities and make improvements.
... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 886.336 Section 886.336 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF... the Disposition of HUD-Owned Projects § 886.336 Audit. (a) Where a State or local government is the...
Full Text Available The energy audit in a feed production plan is intended to specify its energy consumption and, if it is too high, propose changes aiming to reduce it. The energy audit may be internal or external, depending on whether it is carried out by trained workers of the plant or by an external company. The internal audit requires inconsiderable financial expenses but in effect does not assure a full picture of the energy consumption in the production plant. Internal audits may show disadvantages of the plant which the management board should pay special attention to. The external audit in turn provides a wider view of the plant and shows things unnoticed or skipped during the internal audit. The stages of the audit have been specified in relevant rules of law. The results of the audit and their implementation do not need to require considerable financial expenses, but may instead lead to substantial savings, thanks to which the production is more profitable and the plant more competitive on the market
Cook, W.C.; Bommel, van S.; Turnhout, E.
With the rise of non-traditional governance methods, the third party audit has become a critical part of governing through and with information. Third party audits are considered an integral part of the process of the generation and dissemination of credible information, and are subject to critique
... Employment in Occupations Other Than Agriculture or Registered Nursing in the United States (H-2B Workers) § 655.24 Audits. (a) Discretion. OFLC will conduct audits of H-2B temporary labor certification... the CO to: (i) Require the employer to conduct supervised recruitment under § 655.30 in future filings...
... of this chapter. (3) Internal controls. Each audit committee must oversee the institution's system of internal controls relating to preparation of financial reports, including controls relating to the... administrative expenses. A two-thirds majority vote of the full board of directors is required to deny an audit...
...) Purpose of audit. Audits will include, at a minimum, an examination of the systems of internal control... the qualification. (3) The auditor's comments on compliance and internal control which should: (i) Include comments on weaknesses in and noncompliance with the systems of internal control, separately...
Objective. To evaluate the role of the ICA (Identification,. Cause, Avoidable factor) Solution method of perinatal audit in reducing perinatal mortality. Design. Retrospective audit of 1 060 perinatal deaths between 1 January 1991 and 31 December 1992. Setting. Livingstone Hospital Maternity Service. Subjects. One thousand ...
Objective. To evaluate the role of the ICA (Identification, Cause, Avoidable factor) Solution method of perinatal audit in reducing perinatal mortality. Design. Retrospective audit of 1 060 perinatal deaths between 1 January 1991 and 31 December 1992. Setting. Livingstone Hospital Maternity Service. Subjects. One thousand ...
values. • Unless they have a strong guarantee to the contrary Example from recent history : Java Deserialization • Suppose an alert is raised for a...some initial feedback from two collaborators, who used our rules to audit several hundred alerts from C and Java codebases 32 Audit Rules and Lexicon
(in English): The thesis investigates knowledge management in the context of information science and human resources management strategy. It includes (1) analysis of the current status of knowledge management and the potential of knowledge management to be evaluated using audit procedures, (2) comparative analysis of knowledge management as approached in the Czech Republic and other countries, and (3) knowledge management audit proposal.
... statements; (3) The consolidated financial statements include consolidating schedules for each gaming place... consolidated financial statement as a whole and subjects the accompanying financial information to the auditing procedures applicable to the audit of consolidated financial statements. (e) If there are multiple gaming...
Vilena A. Yakimova
The article presents the methodological foundations for construction stratification audit sampling for attribute-based sampling. The sampling techniques of Russian and foreign practice is studied and stratified. The role of stratification in the audit is described. Approaches to construction of the stratification are revealed on the basis of professional judgment (qualitative methods), statistical groupings (quantitative methods) and combinatory ones (complex qualitative stratifications). Gro...
... the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE CHILD NUTRITION PROGRAMS CHILD AND ADULT CARE FOOD PROGRAM State Agency Provisions § 226.8 Audits. (a) Unless... made once per each management evaluation, review, or audit per Program within a fiscal year. However...
Ternes, Mark P. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Langley, Brandon R. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Accawi, Gina K. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Malhotra, Mini [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States)
The Health and Safety Audit is an electronic audit tool developed by the Oak Ridge National Laboratory to assist in the identification and selection of health and safety measures when a home is being weatherized (i.e., receiving home energy upgrades), especially as part of the US Department of Energy (DOE) Weatherization Assistance Program, or during home energy-efficiency retrofit or remodeling jobs. The audit is specifically applicable to existing single-family homes (including mobile homes), and is generally applicable to individual dwelling units in low-rise multifamily buildings. The health and safety issues covered in the audit are grouped in nine categories: mold and moisture, lead, radon, asbestos, formaldehyde and volatile organic compounds (VOCs), combustion, pest infestation, safety, and ventilation. Development of the audit was supported by the US Department of Housing and Urban Development Office of Healthy Homes and Lead Hazard Control and the DOE Weatherization Assistance Program.
Full Text Available The status of the internal audit as an important pillar for corporate governance is recognized unanimously; however, this status is gained through a continuous and joined effort of all internal auditors and by a clear and solid vision of the internal audit function’s development, designed by the chief of internal audit. This status recognizes the internal audit’s support for the achievement of company objectives and the improvement of risk management and it also requires continuous quantitative accumulations in the work of internal auditors. From this perspective, the author’s attention focused on the main risks and priorities that the internal audit is facing as they are reflected by international studies and surveys. The conclusions emphasized by the author’s research may be considered important milestones for the improvement of the internal audit function in Romania and for its solid connection to the realities and problems the companies are confronting with.
Lehmann, Martin; Christensen, Per; Thrane, Mikkel
With an outset in the case of Aalborg University, the linkages (actual, potential and missing) between academic work in research & education and sustainability initiatives are explored. The focus is both on the university's core activities as a provider of research and education and on the univer......With an outset in the case of Aalborg University, the linkages (actual, potential and missing) between academic work in research & education and sustainability initiatives are explored. The focus is both on the university's core activities as a provider of research and education...... is Sustainable Development understood at executive level at the university? How (if at all) is sustainable development integrated in the core activities of the university? How is the university attached to ‘real life outside the ivory tower', e.g. through the establishing of Public-Private-Academic Partnerships...
Full Text Available This study investigates the level of Narcissism among 185 Iranian auditors groups and narcissism has been used to describe people behavior in people groups. The present study uses a questionnaire to measure Narcissism and to examine the hypotheses of the paper analysis of variance and T-test are used. The results of testing hypotheses show that the level of narcissism was significantly different in auditors groups in private sector. However, in public sector, the difference between narcissistic personality in auditors’ groups is not significant. Results of the study also indicated that, in private sector, narcissistic personality in young generation of auditors was higher than audit old generation. These results confirm previous studies on narcissism indicating that narcissistic behavior was high among young generation. We suggest the Iranian association of certified public accountants (IACPA to review the ethical training needs for auditors. In addition, audit firms can provide a system to increase interaction among old generations of auditors with young generation of auditors.
Hearnshaw, H; Baker, R; Cooper, A
BACKGROUND: Since 1991, all general practices have been encouraged to undertake clinical audit. Audit groups report that participation is high, and some local surveys have been undertaken, but no detailed national survey has been reported. AIM: To determine audit activities in general practices and the perceptions of general practitioners (GPs) regarding the future of clinical audit in primary care. METHOD: A questionnaire on audit activities was sent to 707 practices from 18 medical audit advisory group areas. The audit groups had been ranked by annual funding from 1992 to 1995. Six groups were selected at random from the top, middle, and lowest thirds of this rank order. RESULTS: A total of 428 (60.5%) usable responses were received. Overall, 346 (85%) responders reported 125.7 audits from the previous year with a median of three audits per practice. There was no correlation between the number of audits reported and the funding per GP for the medical audit advisory group. Of 997 audits described in detail, changes were reported as 'not needed' in 220 (22%), 'not made' in 142 (14%), 'made' in 439 (44%), and 'made and remeasured' in 196 (20%). Thus, 635 (64%) audits were reported to have led to changes. Some 853 (81%) of the topics identified were on clinical care. Responders made 242 (42%) positive comments on the future of clinical audit in primary care, and 152 (26%) negative views were recorded. CONCLUSION: The level of audit activity in general practice is reasonably high, and most of the audits result in change. The number of audits per practice seems to be independent of the level of funding that the medical audit advisory group has received. Although there is room for improvement in the levels of effective audit activity in general practice, continued support by the professionally led audit groups could enable all practices to undertake effective audit that leads to improvement in patient care. PMID:9624769
I Kadek Suartama
Full Text Available The 2016-2020 Strategic Plan of BPK RI necessitates audits to be conducted to advance people’s welfare at the greatest extent possible as a reflection of growing maturity of BPK RI as an accountability organization. This would require BPK RI to be able to examine and evaluate whether government’s development programs under RPJMN have achieved the desired outcomes or impact of increasing people’s welfare. This paper aimed to find a practical approach to enhance BPK RI’s audit design in order to be able to contribute to the optimization of people’s welfare as required under the new vision of Renstra 2016- 2020. The authors use their experience on the recent formulation of ‘BPK RI’s Audit Policy 2016- 2020’ (Kebijakan Pemeriksaan 2016-2020, in which the authors are actively involved. The authors also use reviews of existing audit design and study on relevant theoretical and academic literatures that provide the overarching study framework. The study concluded that BPK audits should be designed toward national development programs in RPJMN 2015-2019 which correlate directly with or possessing great leverage in the achievement of welfare indicators. KEYWORDS Welfare, Audit Design, Planning, RPJMN ABSTRAK Renstra BPK 2016-2020 mensyaratkan pemeriksaan-pemeriksaan BPK dilaksanakan sedemikian rupa sehingga dapat mendorong terwujudnya pembangunan untuk sebesar-besar kemakmuran rakyat sebagai refleksi dari peningkatan kematangan BPK. Pemeriksaan BPK diharapkan mampu menilai dan mengevaluasi apakah program-program pembangunan yang didesain atau ditetapkan dalam RPJMN telah mencapai outcome maupun dampak yang diinginkan yaitu meningkatkan kesejahteraan masyarakat. Studi ini bertujuan untuk mencari pendekatan praktis untuk memperkuat desain audit BPK agar dapat berperan untuk meningkatkan kesejahteraan rakyat seperti yang disyaratkan dalam Rentstra 2016-2020. Penulis menggunakan pengalaman profesional dalam membangun formula Kebijakan
This article explores a number of current issues and challenges in sustainability, both of and in academic libraries of the future, using as a case study the new library opened at Macquarie University, Sydney in 2011. Issues covered include sustainable design and operation of library buildings, sustainability in relation to library collections,…
Blokdijk, J.H. (Hans)
Lately, the Audit Risk Model has been subject to criticism. To gauge its validity, this paper confronts the Audit Risk Model as incorporated in International Standard on Auditing No. 400, with the real life situations faced by auditors in auditing financial statements. This confrontation exposes
... GAO to conduct or arrange for additional audits (e.g., financial audits, performance audits, evaluations, inspections, or reviews) nor authorize any auditee to constrain Federal agencies from carrying... with this part shall be in lieu of any financial audit required under individual Federal awards. To the...
... 29 Labor 1 2010-07-01 2010-07-01 true Responsibility for subrecipient audits. 96.54 Section 96.54 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Audit Resolution § 96.54 Responsibility for subrecipient audits. Recipients of Federal assistance from...
The quality of an audit was measured in terms of an auditor's ability to report financial distortions willingly and neutrally. The study acknowledges the positive association between audit quality and audit firm size in existing literature. Though cost of quality has been used as surrogate for measuring quality of audit, this study ...
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Audit of mortgage. 1309.42 Section 1309.42 Public... § 1309.42 Audit of mortgage. Any audit of a grantee, which has acquired or made major renovations to a facility with grant funds, shall include an audit of any mortgage or encumbrance on the facility...
... 10 Energy 1 2010-01-01 2010-01-01 false Audits and corrective action. 26.41 Section 26.41 Energy... reports to identify any areas that were not covered by the shared or accepted audit. (2) Licensees and... relies are audited, if the program elements and services were not addressed in the shared audit. (3...
Alderliesten, Marianne E.; Stronks, Karien; Bonsel, Gouke J.; Smit, Bert J.; van Campen, Maarten M. J.; van Lith, Jan M. M.; Bleker, Otto P.
Objective: To describe the experiences of a regional audit of perinatal deaths, including the experiences of the audit members, to discuss similarities and differences with other, existing perinatal audits and to summarize the implications for future implementation. Study design: Perinatal audit
Horst, B I; Jacobs, P C; Pierce, S M
This report describes Phase II of a project conducted for the Mechanical Utilities Division (UTel), Energy Management Program at Lawrence Livermore National Laboratory (LLNL) by Architectural Energy Corporation (AEC). The overall project covers energy efficiency and water conservation auditing services for 215 modular and prefabricated buildings at LLNL. The primary goal of this project is to demonstrate compliance with DOE Order 430.2A, Contractor Requirements Document section 2.d (2) Document, to demonstrate annual progress of at least 10 percent toward completing energy and water audits of all facilities. Although this project covers numerous buildings, they are all similar in design and use. The approach employed for completing audits for these facilities involves a ''model-similar building'' approach. In the model-similar building approach, similarities between groups of buildings are established and quantified. A model (or test case) building is selected and analyzed for each model-similar group using a detailed DOE-2 simulation. The results are extended to the group of similar buildings based on careful application of quantified similarities, or ''extension measures''. This approach leverages the relatively minor effort required to evaluate one building in some detail to a much larger population of similar buildings. The facility wide energy savings potential was calculated for a select set of measures that have reasonable payback based on the detailed building analysis and are otherwise desirable to the LLNL facilities staff. The selected measures are: (1) HVAC Tune-up. This is considered to be a ''core measure'', based on the energy savings opportunity and the impact on thermal comfort. All HVAC units in the study are assumed to be tuned up under this measure. See the Appendix for a detailed calculation by building and HVAC unit. (2) HVAC system scheduling. This is also considered to be a &apos
Practice audits are useful opportunities to improve practice efficiency and effectiveness, reduce clinical errors, demonstrate quality care to stakeholders, promote high standards of practice, lower the risk of liability, and foster practice change. However, a benefit that is usually overlooked is the possibility of publication of the results of a practice audit. Publication (research) has a number of benefits for the clinician, including skill development as a scholar, communicator, professional, and collaborator. A practice audit is beneficial to an individual physician; furthermore, publication of the audit results could be beneficial for many others such as health care providers, patients, and other stakeholders in a health care system. The problem is that practice audits often begin without a clear plan. The important steps in planning and carrying out a practice audit can be captured by thinking about how a research publication evolves. Thus, a good researcher is a good practice auditor. This paper reviews the author's experience and provides examples and directions of the process of practice-audit-publish.
Full Text Available This research aims to analyze the effect of accounting expert of audit committee on earnings management. This research also assesses the role of audit committee on earnings management with audit committee status as moderating variable. The population is all of firm’s which listed in Indonesia Stock Exchange. Purposive sampling is used to collect data. Data used financial statements and annual report companies from Indonesia Stock Exchange website. Moderated regression analysis (MRA is used to analyze the hypothesis. The result shows that accounting expert of audit committee has negative effect on earnings management. Yet, variable of audit committee status cannot moderate the relationship between accounting expert of audit committee and earnings management in Indonesia.
Liviu Adrian COTFAS
Full Text Available The Service Oriented Architecture (SOA approach enables the development of flexible distributed applications. Auditing such applications implies several specific challenges related to interoperability, performance and security. The service oriented architecture model is described and the advantages of this approach are analyzed. We also highlight several quality attributes and potential risks in SOA applications that an architect should be aware when designing a distributed system. Key risk factors are identified and a model for risk evaluation is introduced. The top reasons for auditing SOA applications are presented as well as the most important standards. The steps for a successful audit process are given and discussed.
Jespersen, Anne Helbo; Hasle, Peter; Hohnen, Pernille
organizations on how to manage risks. Internal and external audits of compliance with the standard are key elements. Auditors should be competent to carry out the task and be familiar with risks of the areas they are auditing. The competences and practice of internal auditors have been studied...... in two Danish municipalities. The results show that auditors have a varied background and a limited knowledge about psychosocial risks. They have difficulties in carrying out audits and the results are mainly influenced by personal preferences....
Frank, Danielle; DeBenedetti, Anna F; Volk, Robert J; Williams, Emily C; Kivlahan, Daniel R; Bradley, Katharine A
The Alcohol Use Disorders Identification Test-Consumption (AUDIT-C) is a brief validated screen for risky drinking and alcohol abuse and dependence (alcohol misuse). However, the AUDIT-C was validated in predominantly White populations, and its performance in different racial/ethnic groups is unclear. To evaluate the validity of the AUDIT-C among primary care patients from the predominant racial/ethnic subgroups within the United States: White, African American, and Hispanic. Cross-sectional interview validation study. 1,292 outpatients from an academic family practice clinic in Texas (90% of randomly sampled eligible). Race/ethnicity was self-reported. Areas under the receiver operating curve (AuROCs) evaluated overall AUDIT-C performance in the 3 racial/ethnic groups compared to diagnostic interviews for alcohol misuse. AUDIT-C sensitivities and specificities at recommended screening thresholds were compared across racial/ethnic groups. AuROCs were greater than 0.85 in all 3 groups, with no significant differences across racial/ethnic groups in men (P = .43) or women (P = .12). At previously recommended cut points, there were statistically significant differences by race in AUDIT-C sensitivities but not specificities. In women, the sensitivity was higher in Hispanic (85%) than in African-American (67%; P = .03) or White (70%; P = .04) women. In men, the sensitivity was higher in White (95%) than in African-American men (76%; P = .01), with no significant difference from Hispanic men (85%; P = .11). The overall performance of the AUDIT-C was excellent in all 3 racial/ethnic groups as reflected by high AuROCs. At recommended cut points, there were significant differences in the AUDIT-C's sensitivity but not in specificity across the 3 racial/ethnic groups.
Popa Adriana Florina
Our research suggests that DSM can provide useful information in detecting risk areas in significant classes of transactions identified in a risk based audit and we recommend using DSM matrix in the planning phase of the audit in order to avoid redundancies in the audit execution phase. This is important considering that the European Commission recommends in the Green Paper for Audit to improve the quality of audits following the setbacks to the profession caused by the financial crisis.
The purpose of this research was to examine the impact of independency of board commisioner, audit committee,internal audit and risk management comittee to earning management. Regression Analysis of 35 publiccompanies listing in Indonesia Stock Exchange on year 2009 through a random sampling technique indicatedthat there was no significant impact of independency of board commisioner, audit committee, internal auditand risk management comittee to earning management. The implication of this stu...
This paper analyses the use and circulation of nternational auditing standards within a large post-Soviet Russian audit firm, as it faces up to the challenges of international harmonisation. It describes this process as one of ‘connecting worlds’ and translation. In a detailed field study based investigation, it traces various attempts to articulate and link Soviet and post-Soviet worlds, old and new imagined audit worlds. The paper underscores the fragile and precarious nature of internation...
Full Text Available The purposes of this study are to investigate the relationship between antecedents and consequences of audit value added (AVA. AVA is performance of the auditors who work with dedication and commitment to quality work and usefulness for user. AVA composes three dimensions as well as audit best practice, audit continuous learning, and professional ethic awareness. The results from the questionnaire survey of 135 CPAs in Thailand. The findings identified that only two dimensions of AVA has positive relationship with all consequences as well as audit continuous learning and professional ethic awareness. Which the consequences of this study are financial information transparency, stakeholder acceptance, and audit survival. In addition, the finding shows the relationship between antecedence and audit value added are positive significant. Which the antecedence of this study are Stakeholder pressure, audit regulation change, and business environment climate. Surprisingly, have not significant the relationship between audit best practice that dimensions of audit value added and consequences. The summary of this paper not only provides theoretical and managerial contributions but also suggestions and directions of the future research are elaborate.
Chekkar, Rahma; Zoukoua, Eric-Alain
International audience; This research aims at understanding the role of the auditees' behaviour in the audit process, and its influence on the audit quality. The authors study a particular audit process : the audit of associations by State fund providers. Through six audit engagements carried out for the account of a State fund providers, the authors show that the auditees' behaviour (in terms of participation in this process, in other words transmission of information) can threaten the good ...
Hari Setiabudi Husni
Full Text Available The aim of this research is to study and introduce fuzzy logic into audit information system. Fuzzy logic is already adopted in other field of study. It helps decision process that incorporates subjective information and transforms it to scientific objective information which is more accepted. This research implements simulation scenario to see how fuzzy logic concept should be used in audit information process. The result shows that there is a possible concept of fuzzy logic that can be used for helping auditor in making objective decision in audit information system process. More researches needed to further explore the fuzzy logic concept such as creating the system of fuzzy logic and build application that can be used for daily information system audit process.
Holm, Claus; Steenholdt, Niels
The ability to provide sensible measures for learning outcomes in accounting education is under increased scrutiny. In this paper we use a learner perspective in auditing education, which reflects that some students taking accounting classes also are provided with on-the-job training in accounting...... firms. Hence knowledge about learning outcomes for different groups of students is essential information for educators as well as the accounting profession. This paper extends prior research on the role of declarative and procedural knowledge in performing auditing tasks. Measuring learning outcomes......). The study provides evidence, which confirms an interrelationship between declarative and procedural knowledge in auditing, and the findings also suggest that students with auditing experience perform better than students without experience on procedural questions....
Skærbæk, Peter; Christensen, Mark
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...... of particular people and the role of auditors as experts in such mechanisms; second, it assists to develop an understanding of some factors at the core of the “accountability paradox” noted by Roberts (2009); third, it contributes to explanations as to why failing public sector reforms survive controversy...
Hugh Rooney; Brian Aiken; Megan Rooney
The question whether internal audit is ready for blockchain is answered. Blockchain technology offers the promise of "a safe, transparent, rapid and affordable digital solution to many government challenges...
Full Text Available Audit expectations gap (AEG is one of the most debated phenomena animating the international scientific research scene. The volume of papers focused on defining the AEG concept, examining its determinants, implications, and mechanisms to minimize the gap
... HEALTH BENEFITS ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND... accounting firms with which they contract for audits of FEHB accounts are registered with the Public Company Accounting Oversight Board (PCAOB). ...
Grover S. Kearns
Full Text Available Despite increased attention to internal controls and risk assessment, traditional audit approaches do not seem to be highly effective in uncovering the majority of frauds. Less than 20 percent of all occupational frauds are uncovered by auditors. Forensic accounting has recognized the need for automated approaches to fraud analysis yet research has not examined the benefits of forensic continuous auditing as a method to detect and deter corporate fraud. The purpose of this paper is to show how such an approach is possible. A model is presented that supports the acceptance of forensic continuous auditing by auditors and management as an effective tool to support the audit function, meet managementâ€™s regulatory objectives, and to combat fraud. An approach to developing such a system is presented.
Bertrand, R.M.M.; Schram, A.J.H.C.; Vaassen, E.H.J.
Contract audits aimed at reducing information asymmetry and transaction costs are frequently used in imperfect markets such as defense procurement. This contradicts predictions from standard economic theory. We conduct a laboratory experiment to investigate this paradox. Our laboratory setup allows
Bertrand, R.M.M.; Schram, A.J.H.C.; Vaassen, E.H.J.
Contract audits aimed at reducing information asymmetry and transaction costs are frequently used in imperfect markets such as defense procurement. This contradicts predictions from standard economic theory. We conduct a laboratory experiment to investigate this paradox. Our laboratory setup allows
Going beyond current literature, this book extends internal controls to efficiency and profitability. Offers an audit guide for an SAP ERP system, covers risks and control descriptions, and shows how to automate compliance management based on SAP GRC.
Project #OA-FY13-0116, April 11, 2013. The U.S. Environmental Protection Agency, Office of Inspector General, is beginning the fieldwork phase of its audit of the agency’s purchase card and convenience check programs.
... 603.660, the contracting officer is the focal point for ensuring that participants submit audit reports and for resolving any findings in those reports. The contracting officer's responsibilities... OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Post-Award...
Deasy, Conor; Cronin, Marina; Cahill, Fiona; Geary, Una; Houlihan, Patricia; Woodford, Maralyn; Lecky, Fiona; Mealy, Ken; Crowley, Philip
There are 27 receiving trauma hospitals in the Republic of Ireland. There has not been an audit system in place to monitor and measure processes and outcomes of care. The National Office of Clinical Audit (NOCA) is now working to implement Major Trauma Audit (MTA) in Ireland using the well-established National Health Service (NHS) UK Trauma Audit and Research Network (TARN). The aim of this report is to highlight the implementation process of MTA in Ireland to raise awareness of MTA nationally and share lessons that may be of value to other health systems undertaking the development of MTA. The National Trauma Audit Committee of the Royal College of Surgeons in Ireland, consisting of champions and stakeholders in trauma care, in 2010 advised on the adaptation of TARN for Ireland. In 2012, the Emergency Medicine Program endorsed TARN and in setting up the National Emergency Medicine Audit chose MTA as the first audit project. A major trauma governance group was established representing stakeholders in trauma care, a national project co-ordinator was recruited and a clinical lead nominated. Using Survey Monkey, the chief executives of all trauma receiving hospitals were asked to identify their hospital's trauma governance committee, trauma clinical lead and their local trauma data co-ordinator. Hospital Inpatient Enquiry systems were used to identify to hospitals an estimate of their anticipated trauma audit workload. There are 25 of 27 hospitals now collecting data using the TARN trauma audit platform. These hospitals have provided MTA Clinical Leads, allocated data co-ordinators and incorporated MTA reports formally into their clinical governance, quality and safety committee meetings. There has been broad acceptance of the NOCA escalation policy by hospitals in appreciation of the necessity for unexpected audit findings to stimulate action. Major trauma audit measures trauma patient care processes and outcomes of care to drive quality improvement at hospital and
Cotter, S; McKee, M; Barber, N
OBJECTIVE--To investigate systematically participation in audit of NHS hospital pharmacists in the United Kingdom. DESIGN--Questionnaire census survey. SETTING--All NHS hospital pharmacies in the UK providing clinical pharmacy services. SUBJECTS--462 hospital pharmacies. MAIN MEASURES--Extent and nature of participation in medical, clinical, and pharmacy audits according to hospital management and teaching status, educational level and specialisation of pharmacists, and perceived availability of resources. RESULTS--416 questionnaires were returned (response rate 90%). Pharmacists contributed to medical audit in 50% (204/410) of hospitals, pharmacy audit in 27% (108/404), and clinical audit in only 7% (29/404). Many pharmacies (59% (235/399)) were involved in one or more types of audit but few (4%, (15/399)) in all three. Participation increased in medical and pharmacy audits with trust status (medical audit: 57% (65/115) trust hospital v 47% (132/281) non-trust hospital; pharmacy audit: 34% (39/114) v 24% (65/276)) and teaching status (medical audit: 58% (60/104) teaching hospital v 47% (130/279) non-teaching hospital; pharmacy audit 30% (31/104) v 25% (68/273)) and similarly for highly qualified pharmacists (MPhil or PhD, MSc, diplomas) (medical audit: 54% (163/302) with these qualifications v 38% (39/103) without; pharmacy audit: 32% (95/298) v 13% (13/102)) and specialists pharmacists (medical audit: 61% (112/184) specialist v 41% (90/221) non-specialist; pharmacy audit: 37% (67/182) v 19% (41/218)). Pharmacies contributing to medical audit commonly provided financial information on drug use (86% 169/197). Pharmacy audits often concentrated on audit of clinical pharmacy services. CONCLUSION--Pharmacists are beginning to participate in the critical evaluation of health care, mainly in medical audit. PMID:10132456
Full Text Available Following the bankruptcy of large firms (Enron, Parmalat, WorldCom due to incompetence and failure of procedures is necessary to improve the audit work, paying special attention to risk management and taking into account the recommendations of the auditors. This paper presents a detailed analysis of risks that may arise in financial audit of how risk assessment and the factors involved in their estimation.
Full Text Available The efficiency of financial audit within an entity can be made by applying sampling statistical techniques. International auditing standards offer the possibility to test only part of financial information of an entity by means of different sampling techniques. The article is a rhetorical and practical speculation regarding the methodology and the possibility to apply a statistical survey of series in the research of documents and accounting records.
The thesis examines how the auditing of journal entries can detect and prevent financial statement fraud. Financial statement fraud occurs when an intentional act causes financial statements to be materially misstated. Although it is not a new phenomenon, financial statement fraud has attracted much publicity in the wake of numerous cases of financial malfeasance (e.g. ENRON, WorldCom). Existing literature has provided limited empirical evidence on the link between auditing journal entrie...
Nir Dagan; Yossi Tobol
We analyze the interaction between the tax authority, tax payers, and potential informants in a game theoretic framework. The tax authority gives monetary incentives to informants, and conducts random tax audits. The probability of a tax payer being audited depends on whether the tax authority received a tip about him from an informant or not. In subgame perfect equilibrium tax payers are divided into (at most) two groups. Those with income up to a certain level evade a small amount of taxes ...
Full Text Available be accident or incident history; input into major maintenance or upgrading; changes in traffic or usage patterns; at regular time intervals or in response to complaints from the public (in this order). Checklists The current guidelines caution against... the shortening of the checklists that are provided, but does not restrict the road safety auditor to make extensive use of knowledge or prior experience to carry out the audit. Respondents are largely in agreement that road safety audits should...
Bertrand, R.M.M.; Schram, A.J.H.C.; Vaassen, E.H.J.
This discussion paper resulted in a publication in Auditing: A Journal of Practice & Theory (2013). Volume 32(1), pages 1-31. Contract audits aimed at reducing information asymmetry and transaction costs are frequently used in imperfect markets such as defense procurement. This contradicts predictions from standard economic theory. We conduct a laboratory experiment to investigate this paradox. Our laboratory setup allows us to investigate the conditions under which individuals decide to init...
This goal of this project was to develop cyber security audit and attack detection tools for industrial control systems (ICS). Digital Bond developed and released a tool named Bandolier that audits ICS components commonly used in the energy sector against an optimal security configuration. The Portaledge Project developed a capability for the PI Historian, the most widely used Historian in the energy sector, to aggregate security events and detect cyber attacks.
Downs, R. R.; Chen, R. S.
Services that preserve and enable future access to scientific data are necessary to ensure that the data that are being collected today will be available for use by future generations of scientists. Many data centers, archives, and other digital repositories are working to improve their ability to serve as long-term stewards of scientific data. Trust in sustainable data management and preservation capabilities of digital repositories can influence decisions to use these services to deposit or obtain scientific data. Building on the Open Archival Information System (OAIS) Reference Model developed by the Consultative Committee for Space Data Systems (CCSDS) and adopted by the International Organization for Standardization as ISO 14721:2003, new standards are being developed to improve long-term data management processes and documentation. The Draft Information Standard ISO/DIS 16363, "Space data and information transfer systems - Audit and certification of trustworthy digital repositories" offers the potential to evaluate digital repositories objectively in terms of their trustworthiness as long-term stewards of digital resources. In conjunction with this, the CCSDS and ISO are developing another draft standard for the auditing and certification process, ISO/DIS 16919, "Space data and information transfer systems - Requirements for bodies providing audit and certification of candidate trustworthy digital repositories". Six test audits were conducted of scientific data centers and archives in Europe and the United States to test the use of these draft standards and identify potential improvements for the standards and for the participating digital repositories. We present a case study of the test audit conducted on the NASA Socioeconomic Data and Applications Center (SEDAC) and describe the preparation, the audit process, recommendations received, and next steps to obtain certification as a trustworthy digital repository, after approval of the ISO/DIS standards.
Theresia Woro Damayanti
Full Text Available Accounting social responsibilities that voluntary disclosurein financial statement need to verify from independent board because stakeholder give a positive response of it. Bu tthere is no standard in accounting social responsibilities. This situation makes difficulty in audit of accounting socialresponsibilities.Based on industrial practice, social responsibilities auditcan do with this process: define objective, identification of stakeholder interest, taking stakeholders interests and views as the core of social audit, verification either internally or external independently, disclosing of performance assessments to the stakeholders and the public, setting up the goals or actions for thenext reporting year. Abstract in Bahasa Indonesia:Akuntansi pertanggungjawaban sosial yang merupakan pengungkapan sukarela dalam laporan keuangan membutuhkan audit oleh pihak-pihak yang independen karena ternyata stakeholder memberikan respon yang positif atas laporan dalam akuntansi pertanggung¬jawaban sosial. Tetapi, kenyataannya belum ada standar yang mengatur tentang akuntansi pertanggungjawaban sosial yang menyebabkan kesulitan dalam melaksanakan audit atas akuntansi pertanggungjawaban sosial. Berdasarkan praktek-praktek industri, pertanggung¬jawaban sosial dapat dilakukan melalui beberapa tahapan yaitu menjelaskan tujuan, mengidentifikasikan stakeholder dalam kepentingannya, memperhatikan kepentingan stakeholder dan melihatnya sebagai pusat audit pertanggung¬jawaban sosial, melakukan verifikasi dari pihak internal dan eksternal yang independent, mengungkapkan penilaian kinerja kepada stakeholder dan publik, menilai kembali tujuan dan aktivitas perusahaan.Kata kunci: Akuntansi pertanggungjawaban sosial, audit pertanggungjawaban sosial.
Full Text Available This paper presents a real case of digital forensic analysis in organizational fraud auditing process investigated using two different forensic tools, namely Tableau TD3 Touch Screen Forensic Imager and Access Data FTK Imager. Fraud auditing is more of a mindset than a methodology and has different approaches from financial auditing. Fraud auditors are mostly focused on exceptions, accounting irregularities, and patterns of their conduct. Financial auditors place special emphasis on the audit trail and material misstatements. A fraud case investigation of non-cash misappropriations committed by an employee, the warehouseman, will be presented herein in order to highlight the usefulness of fraud auditing, which can reveal many forms of financial crime and can be used in both private and public sector companies. Due to the computerized accounting environment, fraud investigation requires a combination of auditing, computer crime and digital forensic investigation skills, which can be achieved through joint efforts and cooperation of both digital investigator and fraud auditor as proposed herein.
Byberg, Rebekka Birkebo
the national associations of European law: Fédération Internationale pour le Droit Européen, the European law journal Common Market Law Review, and the ITL project, carried out at the European University Institute.It carefully documents an alliance between academics and community actors with the aim...... of providing academic support to the constitutional claim, and it argues that the academic discipline of European law was built and developed through a circular attribution of legal ideas, legitimacy, and self-image between the European Court of Justice, the Commission, and academia –most particularly so...
The need for a common theoretical framework and underpinning with regards to the use of the term ‘sustainability’ in connection with food is important. Its current use covers a number of different meanings, ranging through economics and food supply systems to agri-food systems. This paper explores the issue of sustainability using a model developed for WHO. Using this as a tool, the impacts of food security and the global food system can be analysed and audited. Key to this are a critique of ...
Alvarez, Mavis Dora
Cuba today is immersed in a very intense process of perfecting its agricultural production structures with the goal of making them more efficient and sustainable in their economic administration and in their social and environmental management. Agricultural cooperatives in Cuba have the responsibility of producing on 73% of the country's farmland. Their contributions are decisive to developing agricultural production and to ensuring more and better food for the population, in addition to redu...
Holm, Claus; Zaman, Mahbub
Following numerous corporate debacles number of regulatory initiatives has been taken to restore trust and confidence in auditing and governance. In the UK, the Financial Reporting Council took the unprecedented step of codifying audit quality, in its Audit Quality Framework. In this paper we note...... a shift in discourse from 'adding value' to one about enhancing 'audit quality. Examining stakeholder views on audit quality as represented in the responses to the FRC (2006) consultation paper, we analyse the extent to which respondents - audit firms, professional bodies and investors - considered...... the FRC proposals sufficient for addressing concerns about audit quality. We find both professional bodies' and audit firms' responses reflect an underlying concern with protecting the profession. Impression management and legitimacy played a central role in the post-Enron attempt to codify audit quality...
George Silviu CORDOȘ
Full Text Available Financial scandals of the last decade have had a negative effect upon the trust and perception of investors regarding auditor responsibility and their part in fraud and error detection. As a result of legal conditions and regulations, audit firms in some jurisdictions have recently started to compile transparency reports, which contain information regarding corporate governance compliance of audit firms. This study aims to investigate if corporate governance has a significant effect on audit reporting and audit quality. Thus, our starting point is the definition of corporate governance, with an emphasis on the transparency principle for efficient corporate governance. We aim to analyse how this principle influences the quality level of the audit report, through a qualitative study. Keeping in mind that corporate governance in audit firms is considered to have a noteworthy effect on audit quality, we expect to find that regulatory bodies expect more transparency from these firms, therefore increasing competitiveness among audit firms concerning audit quality.
Zhang, Yu (Elli); Hay, David; Holm, Claus
We examine the effect on auditor independence of auditors providing non-audit services in the Norwegian audit market. We report the results of three tests of independence of mind and one test of independence in appearance. These tests find that there is a positive relationship between audit fees......-audit services and the frequency with which auditors issue modified audit opinions. There is no association between non-audit services and audit tenure. Finally, we examine the relationship between unexpected or excess non-audit fees and cost of capital. There is no relationship. Our findings fail to find any...... evidence for loss of independence of mind or loss of independence of appearance as a result of providing non-audit services....
Rinehart, Robert E.
In this paper, I discuss the concepts of neoliberalism and audit culture, and how they affect teaching culture. Moreover, I propose a form of goal setting that, if used properly, will hopefully work to combat some of the more onerous aspects of neoliberalism and audit clture in education.
Full Text Available The necessity of tax audit in the process of audit the financial state the enterprises of restaurant economy arises through accumulation in the balance sheet information about the state of fiscal discipline in such forms like the debt on payment taxes, fees and other payments to the budget. In connection with the widespread scientific pluralism views, the purpose of the article is an analysis the role of the tax audit of the company in restaurant facilities today. Dialectical method of cognition of the essence of the tax audit and methods of comparison, generalization, systematization and synthesis of the study of the peculiarities of tax audit of the company in restaurant facilities were used for achievement the purpose of research. Discovered the features of realization the tax audit оn the company of the restaurant facilities. Studied the state the market development of the external audit of taxes and tax audit in Ukraine. Have been identified the features of the system of taxation of business entities in the restaurant industry. The scope of results’ application are the participants’ assessment of the financial state and fiscal capacity of the enterprise restaurant economy.
Buuren, van J.P.; Koch, C.K.; Nieuw Amerongen, van C.M. (Niels); Wright, A.M.
This study investigates the role of business risk perspectives in the audit of smaller and medium-sized entities (SMEs) by small and medium-sized audit practices (SMPs). The research is important, since we have little knowledge of how SMPs utilize business risk factors, and there is a current debate
De Reu, Paul; Van Diem, Mariet; Eskes, Martine; Oosterbaan, Herman; Smits, Luc; Merkus, Hans; Nijhuis, Jan
Objective. To investigate the feasibility of nationwide perinatal mortality audits in the Netherlands. Study design. Over a one-year period, data for all cases of perinatal mortality were collected. Six perinatal audit panels of professionals within perinatal care investigated and classified causes
Rushton, Vivian E; Horner, Keith
Since 1988, thirteen dental schools have provided dental undergraduate programmes within the United Kingdom (UK). In 2006, two new dental schools were created supporting dental education in the community. A further new dental school in Scotland will be accepting students in autumn 2008. In the past 25 years, extensive reorganisation of the NHS has resulted in long-term implications for the training of medical and dental academic staff. The number of academic clinicians is below the minimum viable level and external constraints, combined with a lack of suitable applicants, have led to a moratorium on academic recruitment within some Dental Schools. A detailed review of the historical and associated factors which have led to the problems presently besetting academic dentistry are discussed along with the initiatives introduced in the last 10 years to revitalise the speciality. Also, the present and future outlook for academic dentistry in other countries are discussed. Opinion is divided as to the appropriate setting for the training of undergraduate students between those who support community-based dental education and those who believe dental education should remain within research led dental establishments. External factors are moulding an unsatisfactory situation that is proving increasingly unattractive to the potential dental academic and the case for reform is obvious.
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
“Audit sampling” (sampling assumes appliancing audit procedures for less than 100% of the elements within an account or a trasaction class balance, such that all the samples will be selected. This will allow the auditor to obtain and to evaluate the audit evidence on some features for the selected elements, in purpose to assist or to express a conclusion regardind the population within the sample was extracted. The sampling in audit can use both a statistical or a non-statistical approach. (THE AUDIT INTERNATIONAl STANDARD 530 –THE SAMPLING IN AUDIT AND OTHER SELECTIVE TESTING PROCEDURES
“Audit sampling” (sampling assumes appliancing audit procedures for less than 100% of the elements within an account or a trasaction class balance, such that all the samples will be selected. This will allow the auditor to obtain and to evaluate the audit evidence on some features for the selected elements, in purpose to assist or to express a conclusion regardind the population within the sample was extracted. The sampling in audit can use both a statistical or a non-statistical approach. (THE AUDIT INTERNATIONAl STANDARD 530 –THE SAMPLING IN AUDIT AND OTHER SELECTIVE TESTING PROCEDURES
Purpose: The individual EU Member States have options on how they implement the new statutory audit framework in Europe. They may introduce stricter rules or apply certain exemptions where deemed appropriate. Denmark exemplifies Member States with a traditionally high level of non-audit services...... Member States, but for certain countries like Denmark, there will be greater effects on the future provision of non-audit services....... provided by its auditors. The aim of this study is to contrast the minimum implementation rationale observed in the Danish implementation process with an ex ante examination of fee dependency. Design/methodology/approach: The audit reform introduces a cap on non-audit fees which implies a regulator...
Full Text Available Instead of emphasize the "primacy of planning" in management process marketing control should be viewed as an activity that counterbalances marketing planning and strategy, and not as a "post hoc" adjunct to the planning function. Rather, it is a separate marketing function, which by continuously checking on the validity of plans, provides time and flexibility to an organization. Therefore, in this view, marketing planning and control are counterbalances processes which are performed simultaneously. The essence of feedback control is a measurement of the actual and desired states after action has been taken, and a subsequent correction of activities. In feedforward control the activities are corrected by predicting whether current activities would lead to desired states. The single most important reason why feedforward control is different from feedback control is that its use of information is prognostic. While feedback control tries to solve problems that have occurred, feedforward control tries to discover problems waiting to occur. It is also important to distinguish between financial non-financial and multiple control. Financial control of marketing activities involves control of sales revenue, profitability and return on marketing investment (ROMI. Non-financial control of marketing activities consists of control market share, customer satisfaction, customer loyalty, brand equity and customer equity. Key components of multiple control marketing activities are control of efficiency, effectiveness and marketing audit. Marketing performance measures have moved in three consistent directions over the years: from financial to non-financial output measures, from output to input measures and from undimensional to multidimensional measures.
... reimbursements contain information that is supported by the books and records from which the basic financial... additional audits. Such additional audits include economy and efficiency audits, program results audits, and...
Cunningham Gary M.
Full Text Available This working paper responds to increasing calls for more and different forms of accounting research involvement in accounting for sustainability. It seeks to provide background, clarify the accounting research issues, and suggest research methods. The background analysis indicates that accounting for sustainability must go beyond supplemental reporting of ecological and social information to include such emerging issues as integrated reporting of sustainability information along with financial reporting. Additional emerging issues are needs of users of sustainability reports, auditing and other assurance of sustainability information, and sustainability implications of financial failure, accounting and auditing failures, and lack of enforcement. Analysis of integrated reporting against traditional financial accounting theory concepts of the purpose of financial reporting and the postulates of going concern, reporting entity, monetary unit, and time period, indicates a need for substantial changes in the traditional financial accounting model if sustainability issues are to be integrated. The agenda concludes with five research issues and methods: - An accounting research framework for sustainability using general systems theory approaches that have been useful for similar emerging issues. - Reporting of sustainability information which has been the focus of most research to date, and the emerging important topic of integrated reporting. - Users of sustainable information, their uses and perceived needs, an area that has been largely neglected in research to date. - Auditing and assurance issues that are taking on greater importance as more users demand assurance for sustainability information. Issues include standards to be used and users expectations and reactions. - Financial distress and sustainability consequences of accounting and enforcement failures that are just now being recognized as sustainability issues.
Newfield, C.; Muellerleile, C.
The “audit society” (Power 1997) seemed to arise from its efforts to increase accountability and efficiency in public institutions. Accounting and its numerical indicators was to be a neutral tool to accomplish audits, which in turn were to increase fairness and transparency in the institutions of democratic society. Since then, two related activities have been proceeding in parallel: the technical and institutional development of indicators, and the analysis of their institutional and sociocultural effects. Our starting point is the distance and frequent divergence of these two activities: while indicators have advanced and proliferated, their impact has been subject to largely negative critique. Most academics are habituated to ubiquitous assessment. And yet complaints about this are equally ubiquitous. Can these practices—numerical assessment and its critique—be brought into a productive relationship? (Author)
Anåker, Anna; Elf, Marie
Aim The aim of this study was to describe, explore and explain the concept of sustainability in nursing. Background Although researchers in nursing and medicine have emphasised the issue of sustainability and health, the concept of sustainability in nursing is undefined and poorly researched. A need exists for theoretical and empirical studies of sustainability in nursing. Design Concept analysis as developed by Walker and Avant. Method Data were derived from dictionaries, international healthcare organisations and literature searches in the CINAHL and MEDLINE databases. Inclusive years for the search ranged from 1990 to 2012. A total of fourteen articles were found that referred to sustainability in nursing. Results Sustainability in nursing involves six defining attributes: ecology, environment, future, globalism, holism and maintenance. Antecedents of sustainability require climate change, environmental impact and awareness, confidence in the future, responsibility and a willingness to change. Consequences of sustainability in nursing include education in the areas of ecology, environment and sustainable development as well as sustainability as a part of nursing academic programs and in the description of the academic subject of nursing. Sustainability should also be part of national and international healthcare organisations. The concept was clarified herein by giving it a definition. Conclusion Sustainability in nursing was explored and found to contribute to sustainable development, with the ultimate goal of maintaining an environment that does not harm current and future generations′ opportunities for good health. This concept analysis provides recommendations for the healthcare sector to incorporate sustainability and provides recommendations for future research. PMID:24602178
Ruth Osaretin Urhoghide
Full Text Available This study examines the effects of audit client characteristics, audit firm characteristics, corporate governance variables on audit fee in Nigeria. Several studies have been conducted in the unraveling the determinants of audit fees in other countries. Nigeria is not comparable with other countries, where the Nigerian audit and business environment, regulatory framework, culture, technology, legal and business sizes differ very significantly across the globe. The study used secondary data obtained from the published annual accounts and reports of one hundred and fifty three (153 companies from eleven (11 sectors of companies quoted on the Nigerian stock exchange from 2007-2012. The variables were analyzed using descriptive and correlation analysis. Thereafter, multiple regression analysis was conducted using pooled ordinary least squares and the panel estimated generalized least squares. Consistent with other prior research, the results for audit client characteristics revealed that audit client size and complexity have a positive and significant impact on audit fee while profitability, fiscal year end and industry have a negative and significant influence on audit fee. For corporate governance variables, board diligence, board expertise, board size, board independence, and audit committee independence, all have a positive and significant impact on audit fee. For audit firm characteristics, audit firm type, and international linkage have a positive and significant impact on audit fee while audit firm tenure has a negative and significant impact on audit fee. It is recommended that auditors should have a better understanding of these factors and their relative importance and how the factors might be built into an audit fee model.
Kiertzner, Lars; Thinggaard, Frank
that having two independent auditors reduces total audit fees (most likely due to competitive pressure), but only for larger companies. We have used the core audit fee determinants model, which is a result of international research, with generic proxy variables for client size, complexity, risk profile...... international findings of a positive association between other fees and audit fees.......This paper adds to the scarce evidence on the determinants of audit fees in European countries outside the UK. The paper examines audit fees paid by companies listed on the Copenhagen Stock Exchange in 2002, which is the first year in which the disclosure of both audit fees and other fees paid...
Thinggaard, Frank; Kiertzner, Lars
that having two independent auditors reduces total audit fees (most likely due to competitive pressure), but only for larger companies. We have used the core audit fee determinants model, which is a result of international research, with generic proxy variables for client size, complexity, risk profile...... international findings of a positive association between other fees and audit fees. ......This paper adds to the scarce evidence on the determinants of audit fees in European countries outside the UK. The paper examines audit fees paid by companies listed on the Copenhagen Stock Exchange in 2002, which is the first year in which the disclosure of both audit fees and other fees paid...
Lee, Joseph G L; Henriksen, Lisa; Myers, Allison E; Dauphinee, Amanda L; Ribisl, Kurt M
Over four-fifths of reported expenditures for marketing tobacco products occur at the retail point of sale (POS). To date, no systematic review has synthesised the methods used for surveillance of POS marketing. This review sought to describe the audit objectives, methods and measures used to study retail tobacco environments. We systematically searched 11 academic databases for papers indexed on or before 14 March 2012, identifying 2906 papers. Two coders independently reviewed each abstract or full text to identify papers with the following criteria: (1) data collectors visited and assessed (2) retail environments using (3) a data collection instrument for (4) tobacco products or marketing. We excluded papers where limited measures of products and/or marketing were incidental. Two abstractors independently coded included papers for research aims, locale, methods, measures used and measurement properties. We calculated descriptive statistics regarding the use of four P's of marketing (product, price, placement, promotion) and for measures of study design, sampling strategy and sample size. We identified 88 store audit studies. Most studies focus on enumerating the number of signs or other promotions. Several strengths, particularly in sampling, are noted, but substantial improvements are indicated in the reporting of reliability, validity and audit procedures. Audits of POS tobacco marketing have made important contributions to understanding industry behaviour, the uses of marketing and resulting health behaviours. Increased emphasis on standardisation and the use of theory are needed in the field. We propose key components of audit methodology that should be routinely reported.
Ronald H Mynhardt
Full Text Available Ukrainian association with EU forces the implementation of some EU Directives and Regulation acts in Ukrainian audit market. One of the key issues for compliance with the EU principles is the presence of competition in the market. This paper provides new empirical evidence on the concentration in Ukrainian audit market. The use of different methods to measure market competitiveness: (i traditional measurements of market competition (Hirschman Index, Lerner Index, Comprehensive concentration index, Entropy Index etc. to examine market concentration; (ii a multivariate regression analysis with dummy variables and Kruskal-Wallis test to confirm the hypothesis about market heterogeneity; allows to show that Ukrainian audit market has quasi-competitive character and is characterized by a high level of regional market concentration. To stimulate competition some policy implications are proposed in this paper. Among them are: cancellation of restrictive covenants for some market participants, promotion of integrity tendering practices in attracting auditors to perform tasks on the principles of transparency and openness; increasing the effectiveness of the Antimonopoly Committee of Ukraine regulatory activities in audit sphere; development of local audit practice.
Ramsay, A D
The principles behind medical audit are straightforward, and histopathology departments are not exempt from the increasing requirement for audit in hospitals throughout the United Kingdom. Participation in a local audit scheme can offer more direct benefits than those which may be achieved by participation in a diagnosis based external quality assurance system, but the two are not incompatible. Histopathology Departments should establish their own system, developing an audit strategy for their particular laboratory and obtaining funding in advance. The experience gained from Southampton would suggest that such local systems are best kept fairly straightforward, so that they can be managed readily and do not become too onerous. Individual departments should institute a forum for presenting the results of their audit, and should consider how they might go about correcting any inadequacies detected by their system. It is also important for a department to decide on the extent up which their findings are to be disseminated more widely, in particular to the administration and managerial staff of their institute. Images PMID:2045491
McKay, John; Bowie, Paul; Lough, Murray
Clinical audit has a central role in the NHS clinical governance agenda and the professional appraisal of medical practitioners in the UK. However, concerns have been raised about the poor design and impact of clinical audit studies and the ability of practitioners to apply audit methods. One method of making informed judgements on audit performance is by peer review. In the west of Scotland a voluntary peer review model has been open to general practitioners since 1999, while general practice trainees are compelled to participate as part of summative assessment. The study aimed to compare the outcomes of peer review for two methods of audit undertaken by different professional and academic groups of doctors. Participants submitted a criterion audit or significant event analysis in standard formats for review by two informed general practitioners (GPs) using appropriate instruments. Peer review outcome data and the professional status of doctors participating were generated by computer search. Differences in proportions of those gaining a satisfactory peer review for each group were calculated. Of 1002 criterion audit submissions, 552 (55%) were judged to be satisfactory. GP registrars were significantly more likely than GP trainers (P groups (P peer review. GPs in non-training practices were less likely to achieve a satisfactory review than registrars (P groups gaining a similar proportion of satisfactory assessments, although GP registrars may have outperformed non-training practice GPs (P = 0.05). A significant proportion of GPs may be unable to adequately apply audit methods, potentially raising serious questions about the effectiveness of clinical audit as a health care improvement policy in general medical practice.
Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Framework for Audit Quality, Consultation Paper by the International Auditing and Assurance Standards Board
Sebahattin Demirkan; Nancy Chun Feng; Natalia Mintchik; Mikhail Pevzner; Gregory Sierra
On January 15, 2013, the International Auditing and Assurance Standards Board (IAASB) solicited public comments on the exposure draft of its consultation paper entitled A Framework for Audit Quality...
Dr. Harib Al Amimi, President of UAE's State Audit Institution, stated that allocating an independent structure for the organization emphasized leadership's interest in enhancing the Supreme Audit Institution's (SAI...
This report documents the results of the routine environmental audit of the Hanford Site (Hanford), Richland, Washington. During this audit, the activities conducted by the audit team included reviews of internal documents an reports from previous audits and assessments; interviews with US Department of Energy (DOE), State of Washington regulatory, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted May 2--13, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH). The audit evaluated the status of programs to ensure compliance with Federal, State, and local environmental laws and regulations; compliance with DOE orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements.
Selmer, Jan; Lauring, Jakob
Purpose – The literature on business expatriates has been increasing rapidly, but research on expatriate academics has remained scant, despite the apparent increasing globalisation of the academic world. Therefore, more research is needed on the latter group of expatriates. This paper aims to fill...... some of the gaps. Design/methodology/approach – A questionnaire was directed electronically towards expatriate academics occupying regular positions in science faculty departments in universities in northern Europe. Findings – Results showed that job clarity was the dominating job factor with strong...... relationships with all of the five investigated work outcome variables, work adjustment, work performance, work effectiveness, job satisfaction, and time to proficiency. Job conflict and job freedom had an association with some of the work outcome variables but not with all of them. Neither workload nor job...
Hasanbeigi, Ali; Price, Lynn
Various studies in different countries have shown that significant energy-efficiency improvement opportunities exist in the industrial sector, many of which are cost-effective. These energy-efficiency options include both cross-cutting as well as sector-specific measures. However, industrial plants are not always aware of energy-efficiency improvement potentials. Conducting an energy audit is one of the first steps in identifying these potentials. Even so, many plants do not have the capacity to conduct an effective energy audit. In some countries, government policies and programs aim to assist industry to improve competitiveness through increased energy efficiency. However, usually only limited technical and financial resources for improving energy efficiency are available, especially for small and medium-sized enterprises. Information on energy auditing and practices should, therefore, be prepared and disseminated to industrial plants. This guidebook provides guidelines for energy auditors regarding the key elements for preparing for an energy audit, conducting an inventory and measuring energy use, analyzing energy bills, benchmarking, analyzing energy use patterns, identifying energy-efficiency opportunities, conducting cost-benefit analysis, preparing energy audit reports, and undertaking post-audit activities. The purpose of this guidebook is to assist energy auditors and engineers in the plant to conduct a well-structured and effective energy audit.
Full Text Available In a business world situated on a market that is becoming more and more active both on an international and national level, the audit of financial situations embodies a veritable varied research domain and with favorable advantages for the Romanian business society, as well as for the interest of the business society located outside the Romanian space.From the result of the auditing of financial situations of a entity, various information may be obtained which is used by different groups that present opinions, knowledge and divergent interests such as:managers, investors, financial creditors, commercial creditors, clients, suppliers, employees, the government and its institutions, bankers, financial analysts, the public, the business community and other entities who base themselves on the objectivity and integrity of the financial situations audited.
Full Text Available IEEE802.11 wireless wireless networks have security issues that are vulnerable to a variety of attacks. Due to using radio to transport data, attackers can bypass firewalls, sniff sensitive information, intercept packets and send malicious packets. Security auditing and penetration testing is expected to ensure wireless networks security. The contributions of this work are analyzed the vulnerability and types of attacks pertaining to IEEE 802.11 WLAN, performed well known attacks in a laboratory environment to conduct penetration tests to confirm whether our wireless network is hackable or not. WAIDPS is configured as auditing tool to view wireless attacks, such as WEP/WPA/WPA2 cracking, rouge access points, denial of service attack. WAIDPS is designed to detect wireless intrusion with additional features. Penetration testing and auditing will mitigate the risk and threatening to protect WALN.
Full Text Available Financial and internal auditors must cope with the challenge of performing their mission in technology enhanced environment. In this article we match the information technology description found in the International Federation of Accountants (IFAC and the Institute of Internal Auditors (IIA curricula against the Model Curriculum issued by the Information Systems Audit and Control Association (ISACA. By reviewing these three curricula, we matched the content in the ISACA Model Curriculum with the IFAC International Education Practice Statement 2 and the IIAs’ Global Model Internal Audit Curriculum. In the IFAC and IIA Curriculum there are 16 content elements, out of 19 possible, which match, in their description, the ISACA Model Curriculum’s content. We noticed that a candidate who graduates an IFAC or IIA compliant program acquire IS auditing competences similar to the specific content of the ISACA model curriculum but less than the requirements for a professional information systems auditor.
Raben, D; Mocroft, A; Rayment, M
European guidelines recommend the routine offer of an HIV test in patients with a number of AIDS-defining and non-AIDS conditions believed to share an association with HIV; so called indicator conditions (IC). Adherence with this guidance across Europe is not known. We audited HIV testing behaviour...... candidiasis. Observed HIV-positive rates were applied by region and IC to estimate the number of HIV diagnoses potentially missed. Outcomes examined were: HIV test rate (% of total patients with IC), HIV test accepted (% of tests performed/% of tests offered) and new HIV diagnosis rate (%). There were 49...... audits from 23 centres, representing 7037 patients. The median test rate across audits was 72% (IQR 32-97), lowest in Northern Europe (median 44%, IQR 22-68%) and highest in Eastern Europe (median 99%, IQR 86-100). Uptake of testing was close to 100% in all regions. The median HIV+ rate was 0.9% (IQR 0...
Popa Adriana Florina; Vilsanoiu Daniel; Dobre Florin; Stanila Oana Georgiana
This paper presents a new approach in evaluating risks of material misstatements in financial audit using dependency structure matrices (DSM). This perspective allows the identification of significant audit risks and can be used by audit managers to optimise resource allocation by focusing on higher risk areas. DSM matrix is widely used in other areas such as industrial production, design engineering and risk management. This approach is not used in financial audit so far. The financial cris...
This diploma thesis describes ethics in the profession of external and internal audit. It provides comprehensive overview about ethics, from the basic definitions to business ethics. It deals with audit, its history, organisations, Sarbanes -- Oxley Act and ethical relations of audit profession. It is focused on codes of ethics, auditor act and some standards on internal audit related to ethics. Thesis in its theoretical part also speaks about fraud, its basics, frauds in corporations and aud...
Grejdan Gabriela Elena; Joldos Ana Maria; Pintilie Corneliu
In Romania, internal audit has been adopted as a fashionable term in the field of financial control, but with time we managed settling internal control concepts and internal audit. Currently there is a problem with understanding the internal control system, which is the subject of internal audit, control includes all activities carried out within an entity and associated risks. Internal audit is considered as the last level of the entity's internal control system.
... : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : 9 Part I CLIMATE CHANGE Soils and Sustainable Agriculture: A Review : : : : : : : : : : : : : : : : : : : : : : : : : : Rattan Lal 15 Soils and Food Sufficiency...
Dam, van Y.K.
In this article, three different conceptions of sustainable marketing are discussed and compared. These different conceptions are referred to as social, green, and critical sustainable marketing. Social sustainable marketing follows the logic of demand-driven marketing management and places the
Siti Elda Hiererra
Full Text Available Information Technology (IT continues to transform how organizations function, communicate and do business with customers, partners and agents. Directors, audit committee, management and stakeholders sincerely hope their auditors more adept at using technology both in the field of audit (Audit Leveraging Technology to develop a thorough understanding of how they control the company's processes and internal controls. The research methodology to be used is quantitative observation methodology, by collecting data from various data sources such as journals and literature on Continuous Auditing, both best practice (Practical Approach as well as theoretical and raw concept of Continuous Auditing (Teorical Approach. Impact on the internal audit process and methodology by using Continuous Audit will be very revolutionary and a major impact on the development of the company's business and also the audit function which is run by the company.
an Audit as this is often asked about in interviews for jobs. Besides it is an important practice to engage in Audit in order to contribute towards delivery of quality health care in the Department. The basis of Audit is to improve bad systems, not finding bad people. Hence Clinicians should not shy away from having their work ...
Шигун, Марія Михайлівна; Гаргола, Ю. Г.
The necessity of setting qualification requirements to the experts of audit firms who are not auditors by profession but are engaged in the process of rendering audit services has been grounded. The specificity of evaluating labor-intensity while rendering audit services has been disclosed.
... 29 Labor 1 2010-07-01 2010-07-01 true Audit findings follow-up. 99.315 Section 99.315 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 99.315 Audit findings follow-up. (a) General. The auditee is responsible for follow-up and corrective...
... 29 Labor 1 2010-07-01 2010-07-01 true Audit working papers. 99.515 Section 99.515 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.515 Audit working papers. (a) Retention of working papers. The auditor shall retain working papers and...
... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... management, including the financial reporting process, systems of internal controls, audit process and...
... ADMINISTRATION Audit and Financial Management Advisory Committee (AFMAC) AGENCY: U.S. Small Business... financial management, including the financial reporting process, systems of internal controls, audit process... notice to announce the location, date, time, and agenda for the next meeting of the Audit and Financial...
... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... management, including the financial reporting process, systems of internal controls, audit process and...
... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... financial management, including the financial reporting process, systems of internal controls, audit process...
... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... financial management, including the financial reporting process, systems of internal controls, audit process...
Asseldonk, van M.A.P.M.; Velthuis, A.G.J.
Dairy farms are audited in the Netherlands on numerous process standards. Each farm is audited once every 2 years. Increasing demands for cost-effectiveness in farm audits can be met by introducing risk-based principles. This implies targeting subpopulations with a higher risk of poor process
Krivonos, Paul D.
This paper examines the International Communication Association (ICA) audit, the aim of which is to establish an integrated communication audit system and a multimethod approach to the auditing of the communication of an organization. Many of an organization's communication variables and concepts are examined so that strengths and weaknesses in…
A qualitative research approach was selected, utilising three units of analysis, and data was collected through interviews with senior audit managers at large audit fi rms in South Africa. The fi ... Key words: analytical procedures, audit process, business risk methodology, technology, non-fi nancial information, South Africa ...
... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit by qualified public accountant. 621.4... REQUIREMENTS General Rules § 621.4 Audit by qualified public accountant. (a) Each institution shall, at least annually, have its financial statements audited by a qualified public accountant in accordance with...
... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Audit and ledger accounts. 0.141 Section... Authorizations With Respect to Personnel and Certain Administrative Matters § 0.141 Audit and ledger accounts... Justice Assistance, Research and Statistics are, as to their respective jurisdictions, authorized to audit...
... 46 Shipping 8 2010-10-01 2010-10-01 false Examination and audit. 298.37 Section 298.37 Shipping... Documentation § 298.37 Examination and audit. (a)(1) We shall have the right to examine and audit the books, records (including original logs, cargo manifests and similar records) and books of account, which pertain...
美濃, 英雄; 丸谷, 一耕; 中村, 修
The Certification Board is functioning for diffusion of ISO14001 that is a part of the environmental management system. Recently, the Certification Board is shifting from the conventional conformity audit to the effectiveness audit. Therefore, the definition of the effectiveness audit and the reality were investigated.
... will be available to provide specific guidance to the auditor with respect to internal control, compliance requirements, suggested audit procedures, and audit reporting requirements. The auditor should... available. When a current program-specific audit guide is available, the auditor shall follow GAGAS and the...
... pay for an annual audit conducted by an independent auditor to examine its operations and books of... selection, the Administrator shall not engage any independent auditor who has been involved in designing any... final audit program. During the course of the audit, the Office of Inspector General may direct the...
Jun 30, 2013 ... the audit (McGrath, Siegel, Dunfee, Glazer and Jaenicke, 2004:39). The audit report communicates the auditor's findings to outsiders and plays a crucial role in warning financial statements users of impeding problems with the. Propensity of Unqualified Audit reports and Auditors‟ Independence in Nigeria ...
Redden, Janice; Banks, Kate
Healthcare providers should look both outside and inside their organizations to prepare for Recovery Audit Contractor (RAC) program challenges. Organizations should have the right team in place to focus on their RAC audit response. Preparation for RAC audits should include mining data to identify potential risk, automating claim filing, educating staff and physicians, and communicating to key stakeholders.
... HOMELAND SECURITY GENERAL UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.26 Non-Federal audit... government auditing standards covering financial audits. (b) Subgrantees. State or local governments, as...
can no longer accept uncritically the conventional perspective on relationship between corporate governance and independent auditing under today‟s corporate governance. We need to reconsider the view of how how corporations and auditing should be toward rebuilding public trust, and to understand the importance of auditing in today‟s corporate governance.
... directory. 42.103 Section 42.103 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... audit services directory. (a) DCAA maintains and distributes the Directory of Federal Contract Audit Offices. The directory identifies cognizant audit offices and the contractors over which they have...
... 25 Indians 1 2010-04-01 2010-04-01 false Auditing and accounting. 225.26 Section 225.26 Indians... SOLID MINERALS AGREEMENTS Minerals Agreements § 225.26 Auditing and accounting. The Secretary may... agreement. Procedures and standards used for accounting and auditing of minerals agreements will be in...
F. N. Shago
Full Text Available Complication of information security management systems leads to the necessity of improving the scientific and methodological apparatus for these systems auditing. Planning is an important and determining part of information security management systems auditing. Efficiency of audit will be defined by the relation of the reached quality indicators to the spent resources. Thus, there is an important and urgent task of developing methods and techniques for optimization of the audit planning, making it possible to increase its effectiveness. The proposed technique gives the possibility to implement optimal distribution for planning time and material resources on audit stages on the basis of dynamics model for the ISMS quality. Special feature of the proposed approach is the usage of a priori data as well as a posteriori data for the initial audit planning, and also the plan adjustment after each audit event. This gives the possibility to optimize the usage of audit resources in accordance with the selected criteria. Application examples of the technique are given while planning audit information security management system of the organization. The result of computational experiment based on the proposed technique showed that the time (cost audit costs can be reduced by 10-15% and, consequently, quality assessments obtained through audit resources allocation can be improved with respect to well-known methods of audit planning.
Gold, A.H.; Gronewold, U.; Salterio, S.E.
This paper examines how the treatment of audit staff who discover errors in audit files by superiors affects their willingness to report these errors. The way staff are treated by superiors is labelled as the audit office error management climate. In a "blame-oriented" climate errors are not
This article aims to define the dashboard auditing according to the specifics of Activity-Based Costing method (ABC). It describes the main objectives of dashboard auditing, the criteria that a dashboard auditor should meet and the step-by-step stages of the entire dashboard auditing process of an enterprise from steel industry according to the Activity-Based Costing method (ABC).
Full Text Available This article aims to define the dashboard auditing according to the specifics of Activity-Based Costing method (ABC. It describes the main objectives of dashboard auditing, the criteria that a dashboard auditor should meet and the step-by-step stages of the entire dashboard auditing process according to the Activity-Based Costing method (ABC.
... 45 Public Welfare 3 2010-10-01 2010-10-01 false Non-Federal audit. 1174.26 Section 1174.26 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE....26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits...
... 45 Public Welfare 3 2010-10-01 2010-10-01 false Non-Federal audit. 1157.26 Section 1157.26 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE...-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance...
... 45 Public Welfare 3 2010-10-01 2010-10-01 false Non-Federal audit. 1183.26 Section 1183.26 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE....26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits...
Vilena A. Yakimova
Full Text Available The article presents the methodological foundations for construction stratification audit sampling for attribute-based sampling. The sampling techniques of Russian and foreign practice is studied and stratified. The role of stratification in the audit is described. Approaches to construction of the stratification are revealed on the basis of professional judgment (qualitative methods, statistical groupings (quantitative methods and combinatory ones (complex qualitative stratifications. Grouping of accounting information for the purpose of constructing an optimal stratification and its criteria are proposed. The stratification methods are worked out and tested on the example of ABC-analysis.
Towards sustainable empowering learning environments: Unmasking apartheid legacies through scholarship of engagement. ... This article reports, from the insider's perspective, on a research project comprising fifteen academics in the Faculty of Education Sciences at the North-West University and fifteen senior officials ...
Information Impact: Journal of Information and Knowledge Management
libraries in general) can now organise their collections in digital formats such as, electronic books, databases, media resources, ..... Consensus report. ASSAf: Pretoria. Blaxter, L., Hughes, C., & Tight, M. (1998). Writing on academic careers. Studies in. Higher Education, 23 (3)281–295. Eysenbach, G. (2006). Citation ...
Sikula, John P.; Sikula, Andrew F.
The authors define "cloning" as an integral feature of all educational systems, citing teaching practices which reward students for closely reproducing the teacher's thoughts and/or behaviors and administrative systems which tend to promote like-minded subordinates. They insist, however, that "academic cloning" is not a totally…
12, 13, 14, March LECTURE SERIES from 11.00 to 12.00 hrs - Auditorium, bldg. 500 POSTPONED! - Modern Project Management Methods - POSTPONED! By G. Vallet / Ed. Highware, Paris, F. Academic Training Françoise Benz Secretariat Tel. 73127 email@example.com
Tobin, Brian G.
The strength of academic freedom has always depended upon historical circumstances. In the United States, higher education began with institutions founded and controlled by religious sects. The notion of who gets educated and to what ends expanded as American democracy expanded. By the 1980's, legitimate calls for equality became a general…
As colleges and universities become even more complex organizations, advancement professionals need to have the skills, experience, and academic credentials to succeed in this ever-changing environment. Advancement leaders need competencies that extend beyond fundraising, alumni relations, and communications and marketing. The author encourages…
Gold, A.H.; Kuang, Yu Flora; Lee, Gladys; Qin, Bo
We examine the association between employee job satisfaction in audit firms and audit quality. Using a US-based dataset of auditor self-assessments on their job satisfaction between 2008 and 2017, we find that auditor job satisfaction is positively associated with audit quality measured at both an
... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false May a TSP appeal a... Service Provider (tsp) and Agency Appeal Procedures for Prepayment Audits § 102-118.580 May a TSP appeal a prepayment audit decision of the GSA Audit Division? (a) Yes, the TSP may appeal to the Civilian Board of...
Cook, John W.
Sustainable school leadership is essential to the academic growth of students and professional growth of faculty and staff. Shedding light on what constitutes sustainable leadership from the perspective of teachers will increase our understanding of how specific leadership practices and processes impact those in the learning community who are…
Gilbert Gilbert Silvius; Ron Schipper; Snezana Nedeski
The relationship between project management and sustainable development is rapidly gaining interest from both practitioners and academics. Studies on the integration of the concepts of sustainability into project management, approach this topic mostly from a conceptual, logical or moral point of
This report addresses the DCMA Santa Ana District Office. DoD Directive 7640.2, "Policy for Follow-up on Contract Audit Reports," February 12, 1988, as amended August 16, 1995, implements OMB Circular A-50...
Full Text Available As a result of the last economic and financial crisis, the auditors' impact on its triggering wasquestioned, as the opinion expressed by the auditors directly influenced, the decisions taken by theusers of the financial and accounting information, namely the investors. The sign of question on theauditors 'work was also due to a lack of knowledge of the auditors' responsibility by the users. Theopinion issued by the auditor provides reasonable, but not absolute, assurance on the informationprovided by the financial statements, in which case the auditor's responsibility is limited. Tomitigate these discrepancies, the International Auditing and Assurance Standards Board (IAASBhas developed projects that have generated solutions to improve International Standards onAuditing. Thus, in 2015, the IAASB issued a new edition of the International Auditing Standards,which made changes in the drafting of the audit report.
Forensic versus traditional accounting and auditing are compared and contrasted. Evidence gathering is detailed. Forensic science and fraud symptoms are explained. Criminalists, expert testimony and corporate governance are presented.
Chnar Abdullah Rashid
Full Text Available This research mainly focused on the external auditors’ responsibilities in Kurdistan regarding the audit procedure and it’s important to collect evidence which consider the willingness of the companies to run from tax. I interviewed two professional individuals in the Directorate of Financial Supervision Office who are auditing both governmental organizations and private sectors in Kurdistan region. I asked them whether they have an efficient audit procedure in order to collect sufficient and appropriate audit evidence in order to prevent any running from taxes by the companies. The purpose of this research is to persuade the companies and external auditors that the external auditor can play a significant role in recommending and preventing the companies to not run from tax.
Full Text Available This research aims to analyze and get empirical evidence about the effect of audit committee, audit quality, ownership institutional, corporate risk and return on assets on the tax avoidance. Sample of this research were property and real estate industries which are listed in Indonesian Stock Exchanges during 2010-2013 period. The number of property and real estate industries that were became in this study were 22 companies with 4 years observation that acquired by purposive sampling method. Hypothesis in this research were tested by multiple regression model.The result of this research showed that corporate risk and return on assets influence the tax avoidance. In the other hand, the audit quality, audit committee and ownership institutional didn’t influence the tax avoidance.DOI: 10.15408/ess.v5i2.2341
Packer, G J; McLatchie, G R; Bowden, W; Lennox, C M
In order to assess the management of knee injuries in a sports medicine clinic, an audit was performed of all new patients who attended the clinic over a 12-month period. Of the 167 new patients seen, 76 (46%) had sustained knee injuries. Of these, 43 (57%) were treated in the sports medicine clinic and 33 (43%) were referred for arthroscopic assessment. The maximum waiting time from the time of referral was 3 weeks, with 85% of patients seen within 1 week and 92% within 2 weeks. Arthroscopy was performed on 28 (85%) of the 33 patients referred, and the positive correlation between the sports clinic diagnosis and the arthroscopic diagnosis was 64%. Of the 33 patients referred for arthroscopy, 28 (85%) had sustained acute knee injuries while five (15%) had been treated at other hospitals before referral to the sports medicine clinic. A National Health Service sports medicine clinic is an effective means of treating knee injuries, provided that access to arthroscopy is readily available.
Madsen, Katrine Dahl; Nordin, Lone Lindegard; Simovska, Venka
in Denmark with its aims of ensuring overall school improvement, increasing pupil wellbeing and improving academic outcomes. Analysis of international policy documents, as well as of research literature in both fields, shows that school-based health education (HE) and education for sustainable development...... in this chapter focuses on a common tendency when health and sustainability education in schools are framed in national action plans: certain critical educational aspects are lost by narrowing the concepts of health and sustainability to fit particular school subjects (e.g. physical education or science......This chapter addresses the relationships between international and national (Danish) policies regarding sustainability and health promotion which have the potential to affect school-based health education/promotion and education for sustainable development. Based on policy mapping and analysis...
Gantz, Stephen D
The Basics of IT Audit: Purposes, Processes, and Practical Information provides you with a thorough, yet concise overview of IT auditing. Packed with specific examples, this book gives insight into the auditing process and explains regulations and standards such as the ISO-27000, series program, CoBIT, ITIL, Sarbanes-Oxley, and HIPPA. IT auditing occurs in some form in virtually every organization, private or public, large or small. The large number and wide variety of laws, regulations, policies, and industry standards that call for IT auditing make it hard for organizations to consistent
Winter, Richard P.; O'Donohue, Wayne
Our study explores the relationship between values and academic identity in the public university. Framing the study is the proposition public universities face academic identity tensions arising from pressures to combine and sustain competing and contradictory managerial (economic) and academic (professional) values systems. Academic responses to…
L. VAN DE VELDE; I. DE BEELDE
This paper investigates the link between audit and non-audit fees and company characteristics that can be observed in the financial statements: size of the client, complexity and business risk. Data on 83 listed companies in Belgium partly confirm the literature. The relation between fees and variables such as sales, total asses, solvency and the existence of losses agree with previous literature. For liquidity, return on assets and the ratio current assets/total assets, there are differences...
García Carretero, Miguel Ángel; Novalbos Ruiz, José Pedro; Martínez Delgado, José Manuel; O'Ferrall González, Cristina
The aim of this study was to determine the psychometric properties of the Alcohol Use Disorders Identification Test (AUDIT and AUDIT-C) in order to detect problems related to the consumption of alcohol in the university population. The sample consisted of 1309 students.A Weekly Alcohol Consumption Diary was used as a gold standard; Cronbach's Alpha, the Kappa index, Spearman's correlation coefficient and exploratory factor analysis were applied for diagnostic reliability and validity, with ROC curves used to establish the different cut-off points. Binge Drinking (BD) episodes were found in 3.9% of men and 4.0% of women with otherwise low-risk drinking patterns. AUDIT identified 20.1% as high-risk drinkers and 6.4% as drinkers with physical-psychological problems and probable alcohol dependence.Cronbach's alpha of 0.75 demonstrates good internal consistency. The best cut-off points for high-risk drinking students were 8 for males and 6 for females. As for problem drinkers and probable ADS, 13 was the best cut-off point for both sexes. In relation to AUDIT-C, 5 and 4 were the best cut-off points for males and females with high-risk patterns, respectively. The criterion validity of AUDIT and AUDIT-C to detect binge drinking episodes was found to have a moderate K value. The results obtained show that AUDIT has good psychometric properties to detect early alcohol abuse disorders in university students; however, it is recommended that the cut-off point be reduced to 8 in men. AUDIT-C improves its predictive value by raising the cut-off point by one unit. Items 2 and 3 should be reviewed to increase its predictive value for BD.
Kolk, A.; Perego, P.
This paper explores the factors associated with voluntary decisions to assure social, environmental and sustainability reports. Since the market for assurance services in this area is in its formative stages, there is a limited understanding of the demand for this emergent non-financial auditing practice, which is evolving rapidly across different countries. Drawing from extant literature in international auditing and environmental accounting, we focus on a set of country-level institutional ...
Faruq Ibnul Haqi
Full Text Available Social sustainability and sustainable urban developments are major challenges across the world both developed and developing countries. In general there is a conflict between the approach of sustainable development and social sustainability in the urban context. The concept of sustainability brings a key framework for extensive literature on urban design, architecture and planning. Nevertheless there is a considerable overlap between the social dimensions of sustainability and the theories or notions, for instance the ‘sustainable societies’ that are highlighted in the midst of other aspects: social equity and justice. Such society is widely expected to offer a situation for long-term social relations and activities which are sustainable, inclusive and equitable in a wider perception of the term (environmentally, socially and economically. The method adopted to address this aim involves a content analysis of available academic literature, with focus on the planning sustainable development, built environment, social sustainability, and urban planning fields. The findings demonstrate that in spite of some opposing evidence, many studies have confirmed that there has been displacement of the debate on the term of ‘sustainability’ from ‘ecological and environmental aspects into social and economic aspects’. It is related to how the community feel safe and comfortable living in their own communities, how have they felt of proud of the place where they live. The aim of the paper is to improve our understanding of current theories and practices of planning sustainable development and discuss whether the approach of sustainable development aligns with social sustainability objectives.
Holm, Claus; Thinggaard, Frank
In the first theoretical paper on joint audits, Deng et al. predict that the audit fees for joint audits will be lower than those from single audits. However, the prediction depends on the combination of audit firms involved in the joint audit and on their technology efficiency as well...... as on the liability involved. This paper is the first to empirically test the predictions. Our findings from Denmark do not indicate any general difference in audit fees when two audit firms – regardless of combination and technology efficiency – conduct the statutory audit compared to a single Big audit firm....... The results indicate the existence of fixed coordination costs in joint audits. We do, however, find higher audit fees in Big-Small joint audits when the Small audit firm has a share of less than 25 per cent. This may reflect free-riding concerns....
Audit studies testing for discrimination have been criticized because applicants from different groups may not appear identical to employers. Correspondence studies address this criticism by using fictitious paper applicants whose qualifications can be made identical across groups. However, Heckman and Siegelman (1993) show that group differences…
... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit. 655.180 Section 655.180 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TEMPORARY EMPLOYMENT OF FOREIGN WORKERS IN THE UNITED STATES Labor Certification Process for Temporary Agricultural Employment in the...
... ADMINISTRATION, DEPARTMENT OF TRANSPORTATION PAYMENT PROCEDURES ADMINISTRATION OF ENGINEERING AND DESIGN RELATED... contracts or subcontracts for engineering design services, the audit shall be performed to test compliance..., administration, reporting, and contract payment and the indirect cost rates shall not be limited by any...
... 7 Agriculture 11 2010-01-01 2010-01-01 false Audit requirements. 1703.108 Section 1703.108 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Distance Learning and Telemedicine Loan and Grant Program-General § 1703.108...
Goldhaber, Gerald M.
After reviewing previous research on communication in organizations, the Organizational Communication Division of the International Communication Association (ICA) decided, in 1971, to develop its own measurement system, the ICA Communication Audit. Rigorous pilot-testing, refinement, standardization, and application would allow the construction…
Holt, Jeffrey W.
The Sault Ste. Marie Tribe of Chippewa Indians is working to reduce energy consumption and expense in Tribally-owned governmental buildings. The Sault Ste. Marie Tribe of Chippewa Indians will conduct energy audits of nine Tribally-owned governmental buildings in three counties in the Upper Peninsula of Michigan to provide a basis for evaluating and selecting the technical and economic viability of energy efficiency improvement options. The Sault Ste. Marie Tribe of Chippewa Indians will follow established Tribal procurement policies and procedures to secure the services of a qualified provider to conduct energy audits of nine designated buildings. The contracted provider will be required to provide a progress schedule to the Tribe prior to commencing the project and submit an updated schedule with their monthly billings. Findings and analysis reports will be required for buildings as completed, and a complete Energy Audit Summary Report will be required to be submitted with the provider?s final billing. Conducting energy audits of the nine governmental buildings will disclose building inefficiencies to prioritize and address, resulting in reduced energy consumption and expense. These savings will allow Tribal resources to be reallocated to direct services, which will benefit Tribal members and families.
... 7 Agriculture 4 2010-01-01 2010-01-01 false Audits. 249.18 Section 249.18 Agriculture Regulations of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE CHILD NUTRITION PROGRAMS SENIOR FARMERS' MARKET NUTRITION PROGRAM (SFMNP) Monitoring and Review of State...
... employee of the institution or any affiliate of the institution. (b) Committees of large institutions. The... engagement letters. (1) In performing its duties with respect to the appointment of the institution's independent public accountant, the audit committee shall ensure that engagement letters and any related...
... awards shall have an audit made for that year by an independent auditor, in accordance with paragraph (b... the awards were made. (b) The auditor shall determine and report on whether: (1) The recipient has an... that may have a direct and material effect on Federal awards. (c) The recipient shall make the auditor...
0CH-5102) ..................................... 20 *DoD Purchasing Office Organization and Staffing (0CH-P007) ..................... 20 *Waivers of...Reform (FAIR) Act. (G. Stephenson/(703) 604-9332) *DoD Purchasing Office Organization and Staffing (0CH-P007). The primary audit objective is to
Background. In July 2014, the Intensive Care Unit (ICU) at the University Teaching Hospital of Butare (CHUB) implement- ed a new daily nursing flow sheet. The use of a detailed flow sheet assessment had never been implemented as a care modality in the ICU at CHUB. In October 2014, a documentation audit tool was ...
... whether: (1) The recipient has an internal control structure that provides reasonable assurance that it is... 10 Energy 4 2010-01-01 2010-01-01 false Audits. 600.316 Section 600.316 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Administrative Requirements for...
Laing, Gregory Kenneth
There is a growing demand in higher education for universities to introduce teaching methods that achieve the learning outcomes of vocational education. The need for vocational educational outcomes was met in this study involving a service learning activity designed to provide basic professional auditing competencies. The details of the design and…
van Hillo, Rutger; Weigand, Hans; Espana, S; Ralyte, J; Souveyet, C
Advancements in information technology, new laws and regulations and rapidly changing business conditions have led to a need for more timely and ongoing assurance with effectively working controls. Continuous Auditing (CA) and Continuous Monitoring (CM) technologies have made this possible by
... 15 Commerce and Foreign Trade 3 2010-01-01 2010-01-01 false Auditing. 995.14 Section 995.14... AND ATMOSPHERIC ADMINISTRATION, DEPARTMENT OF COMMERCE QUALITY ASSURANCE AND CERTIFICATION REQUIREMENTS FOR NOAA HYDROGRAPHIC PRODUCTS AND SERVICES CERTIFICATION REQUIREMENTS FOR DISTRIBUTORS OF NOAA...