WorldWideScience

Sample records for system equivalence audits

  1. Auditing description-logic-based medical terminological systems by detecting equivalent concept definitions

    NARCIS (Netherlands)

    Cornet, Ronald; Abu-Hanna, Ameen

    2008-01-01

    OBJECTIVE: To specify and evaluate a method for auditing medical terminological systems (TSs) based on detecting concepts with equivalent definitions. This method addresses two important problems: redundancy, where the same concept is represented more than once (described by different terms), and

  2. A study on equivalence assessment of auditing by EU(In Commemoration of the Retirement of Professors Kiichi Kageyama and Yasunori Takagi)

    OpenAIRE

    土屋, 和之; ツチヤ, カズユキ; Kazuyuki, TSUCHIYA

    2007-01-01

    The purpose of this research is examining the impact of equivalence assessment of auditing by European Union on Japanese auditing system. In this assessment International Standards on Auditing and US Generally Accepted Auditing Standards are allowed to be equivalent auditing standards. Japanese auditing standards are not same with ISA, but sre almost equal with ISA. Japanese auditing standards might noy be assessed as equivalent auditing standards.

  3. Audit Information Management System

    Data.gov (United States)

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

  4. Audit Management System

    CERN Document Server

    Alconada, Federico

    2015-01-01

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

  5. Information Systems Security Audit

    OpenAIRE

    Gheorghe Popescu; Veronica Adriana Popescu; Cristina Raluca Popescu

    2007-01-01

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

  6. Auditing of environmental management system

    Directory of Open Access Journals (Sweden)

    Čuchranová Katarína

    2001-12-01

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

  7. Quality audit of optoelectronics systems

    Science.gov (United States)

    Tanase, Letitia

    2000-02-01

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

  8. Dosimetry audit of radiotherapy treatment planning systems.

    Science.gov (United States)

    Bulski, Wojciech; Chełmiński, Krzysztof; Rostkowska, Joanna

    2015-07-01

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

  9. Consolidated Audit And Compliance System (CACS)

    Data.gov (United States)

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

  10. Complexity classifications for different equivalence and audit problems for Boolean circuits

    OpenAIRE

    Böhler, Elmar; Creignou, Nadia; Galota, Matthias; Reith, Steffen; Schnoor, Henning; Vollmer, Heribert

    2010-01-01

    We study Boolean circuits as a representation of Boolean functions and conskier different equivalence, audit, and enumeration problems. For a number of restricted sets of gate types (bases) we obtain efficient algorithms, while for all other gate types we show these problems are at least NP-hard.

  11. Audit Follow-up Tracking System (AFTS)

    Data.gov (United States)

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

  12. Tracking Audit Consolidated System

    Data.gov (United States)

    US Agency for International Development — The TRACS System will be used by Chief Financial Operations (CFO) and Office of Acquisition and Assistance (OAA) (in Washington) and Foreign Missions (FM) (at the...

  13. Improving Sustainability through a Dual Audit System

    Directory of Open Access Journals (Sweden)

    Shun-Ji Jin

    2018-01-01

    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.

  14. Leaving a joint audit system

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2014-01-01

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

  15. Behavioural equivalence for infinite systems - Partially decidable!

    DEFF Research Database (Denmark)

    Sunesen, Kim; Nielsen, Mogens

    1996-01-01

    For finite-state systems non-interleaving equivalences are computationally at least as hard as interleaving equivalences. In this paper we show that when moving to infinite-state systems, this situation may change dramatically. We compare standard language equivalence for process description...... languages with two generalizations based on traditional approaches capturing non-interleaving behaviour, pomsets representing global causal dependency, and locality representing spatial distribution of events. We first study equivalences on Basic Parallel Processes, BPP, a process calculus equivalent...... to communication free Petri nets. For this simple process language our two notions of non-interleaving equivalences agree. More interestingly, we show that they are decidable, contrasting a result of Hirshfeld that standard interleaving language equivalence is undecidable. Our result is inspired by a recent result...

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

    Directory of Open Access Journals (Sweden)

    Daniel VILSANOIU

    2010-01-01

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

  17. Audit trails in an online accountability system

    International Nuclear Information System (INIS)

    Jamison, C.

    1985-01-01

    The Safeguards Accountability Network (SAN) is an online computer system that was developed by Rockwell International to track the accounting and processing of nuclear materials from the time it arrives at Rocky Flats Plant through its life cycle. A major contributor to the success of SAN is the use of audit trails. They have proven to be invaluable for the management and safeguarding of these sensitive materials at Rocky Flats. Producing effective audit trails requires the recording of all pertinent transactions and the capability to access and report the information in a timely fashion. This paper discusses the implementation and application of these audit trails on the Rocky Flats SAN system

  18. AIRMaster: Compressed air system audit software

    International Nuclear Information System (INIS)

    Wheeler, G.M.; Bessey, E.G.; McGill, R.D.; Vischer, K.

    1997-01-01

    The project goal was to develop a software tool, AIRMaster, and a methodology for performing compressed air system audits. AIRMaster and supporting manuals are designed for general auditors or plant personnel to evaluate compressed air system operation with simple instrumentation during a short-term audit. AIRMaster provides a systematic approach to compressed air system audits, analyzing collected data, and reporting results. AIRMaster focuses on inexpensive Operation and Maintenance (O and M) measures, such as fixing air leaks and improving controls that can significantly improve performance and reliability of the compressed air system, without significant risk to production. An experienced auditor can perform an audit, analyze collected data, and produce results in 2--3 days. AIRMaster reduces the cost of an audit, thus freeing funds to implement recommendations. The AIRMaster package includes an Audit Manual, Software and User's manual, Analysis Methodology Manual, and a Case Studies summary report. It also includes a Self-Guided Tour booklet to help users quickly screen a plant for efficiency improvement potentials, and an Industrial Compressed Air Systems Energy Efficiency Guidebook. AIRMaster proved to be a fast and effective audit tool. In sever audits AIRMaster identified energy savings of 4,056,000 kWh, or 49.2% of annual compressor energy use, for a cost savings of $152,000. Total implementation costs were $94,700 for a project payback period of 0.6 years. Available airflow increased between 11% and 51% of plant compressor capacity, leading to potential capital benefits from 40% to 230% of first year energy savings

  19. Program Information System Auditing Theoritical Approach

    Directory of Open Access Journals (Sweden)

    Ahmadi Aidi

    2015-08-01

    Full Text Available Efficient information systems when using fewer resources or minimal in achieving organizational goals are expected. Effective information system capable of completing the organizations objectives. Audit information systems necessary to know the needs of users whether it is in line with the preparation of the decision-making process

  20. Audit Characteristics for Information System Security

    Directory of Open Access Journals (Sweden)

    2007-01-01

    Full Text Available The paper presents the main aspects regarding the development of the information security and assurance of their security. The information systems, standards and audit processes definitions are offered. There are presented the most important security standards used in information system security assessment

  1. Audit Characteristics for Information System Security

    OpenAIRE

    Marius POPA; Mihai DOINEA

    2007-01-01

    The paper presents the main aspects regarding the development of the information security and assurance of their security. The information systems, standards and audit processes definitions are offered. There are presented the most important security standards used in information system security assessment

  2. INFORMATION SYSTEMS AUDIT CURRICULA CONTENT MATCHING

    Directory of Open Access Journals (Sweden)

    Vasile-Daniel CARDOȘ

    2014-11-01

    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.

  3. Topological equivalence of nonlinear autonomous dynamical systems

    International Nuclear Information System (INIS)

    Nguyen Huynh Phan; Tran Van Nhung

    1995-12-01

    We show in this paper that the autonomous nonlinear dynamical system Σ(A,B,F): x' = Ax+Bu+F(x) is topologically equivalent to the linear dynamical system Σ(A,B,O): x' = Ax+Bu if the projection of A on the complement in R n of the controllable vectorial subspace is hyperbolic and if lipschitz constant of F is sufficiently small ( * ) and F(x) = 0 when parallel x parallel is sufficiently large ( ** ). In particular, if Σ(A,B,O) is controllable, it is topologically equivalent to Σ(A,B,F) when it is only that F satisfy ( ** ). (author). 18 refs

  4. Audit Database and Information Tracking System

    Data.gov (United States)

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

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

    Directory of Open Access Journals (Sweden)

    F. N. Shago

    2014-03-01

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

  6. INFORMATION SYSTEMS AUDIT CURRICULA CONTENT MATCHING

    OpenAIRE

    Vasile-Daniel CARDOȘ; Ildikó Réka CARDOȘ

    2014-01-01

    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 wi...

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

    OpenAIRE

    Floştoiu Sebastian; Milandru Marius

    2017-01-01

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

  8. Integrable topological billiards and equivalent dynamical systems

    Science.gov (United States)

    Vedyushkina, V. V.; Fomenko, A. T.

    2017-08-01

    We consider several topological integrable billiards and prove that they are Liouville equivalent to many systems of rigid body dynamics. The proof uses the Fomenko-Zieschang theory of invariants of integrable systems. We study billiards bounded by arcs of confocal quadrics and their generalizations, generalized billiards, where the motion occurs on a locally planar surface obtained by gluing several planar domains isometrically along their boundaries, which are arcs of confocal quadrics. We describe two new classes of integrable billiards bounded by arcs of confocal quadrics, namely, non-compact billiards and generalized billiards obtained by gluing planar billiards along non-convex parts of their boundaries. We completely classify non-compact billiards bounded by arcs of confocal quadrics and study their topology using the Fomenko invariants that describe the bifurcations of singular leaves of the additional integral. We study the topology of isoenergy surfaces for some non-convex generalized billiards. It turns out that they possess exotic Liouville foliations: the integral trajectories of the billiard that lie on some singular leaves admit no continuous extension. Such billiards appear to be leafwise equivalent to billiards bounded by arcs of confocal quadrics in the Minkowski metric.

  9. Functional specifications report. Auditing and financial system

    Energy Technology Data Exchange (ETDEWEB)

    1980-01-01

    The accelerated growth of the domestic energy industry has made the current USGC Royalty Collection System critically outmoded; problems incurred are discussed. A work group developed a long-range approach, consisting of three phases and a five-year plan. The first phase of the plan to be identified for implementation is the Auditing and Financial System (AFS), focusing on the receipt and posting of sales data from mineral extraction. Phase II is the Production Auditing System, and Phase III is the Enhanced Management progam. This report deals with the AFS, Phase I, of a complete Improved Royalty Management Program (IRMP). It describes what the new system is to do, how it will affect the user and the existing organization, and what performance standards it must achieve. The remaining work on the AFS involves designing the system to perform the functions described in this report and implementing that design. Sections presented are: the IRMP; the AFS; Detailed Functional Descriptions; Organizational Requirements; Inputs and Outputs; Performance Requirements; Security and Control Requirements; and Major Conversion Considerations (key considerations for converting from the existing system to the AFS).

  10. Defense Departmental Reporting Systems - Audited Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul

    2001-01-01

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

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

    Directory of Open Access Journals (Sweden)

    L. Wojtynek

    2007-07-01

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

  12. Using TELOS for the planning of the information system audit

    Science.gov (United States)

    Drljaca, D. P.; Latinovic, B.

    2018-01-01

    This paper intent is to analyse different aspects of information system audit and to synthesise them into the feasibility study report in order to facilitate decision making and planning of information system audit process. The TELOS methodology provides a comprehensive and holistic review for making feasibility study in general. This paper examines the use of TELOS in the identification of possible factors that may influence the decision on implementing information system audit. The research question relates to TELOS provision of sufficient information to decision makers to plan an information system audit. It was found that the TELOS methodology can be successfully applied in the process of approving and planning of information system audit. The five aspects of the feasibility study, if performed objectively, can provide sufficient information to decision makers to commission an information system audit, and also contribute better planning of the audit. Using TELOS methodology can assure evidence-based and cost-effective decision-making process and facilitate planning of the audit. The paper proposes an original approach, not examined until now. It is usual to use TELOS for different purposes and when there is a need for conveying of the feasibility study, but not in the planning of the information system audit. This gives originality to the paper and opens further research questions about evaluation of the feasibility study and possible research on comparative and complementary methodologies.

  13. Continuous Fraud Detection in Enterprise Systems through Audit Trail Analysis

    Directory of Open Access Journals (Sweden)

    Peter J. Best

    2009-03-01

    Full Text Available Enterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection. In this paper we propose a methodology for continuous fraud detection that exploits security audit logs, changes in master records and accounting audit trails in enterprise systems. The steps in this process are: (1 threat monitoring-surveillance of security audit logs for ‘red flags’, (2 automated extraction and analysis of data from audit trails, and (3 using forensic investigation techniques to determine whether a fraud has actually occurred. We demonstrate how mySAP, an enterprise system, can be used for audit trail analysis in detecting financial frauds; afterwards we use a case study of a suspected fraud to illustrate how to implement the methodology.

  14. Auditing Information System : Delivery Product Service

    Directory of Open Access Journals (Sweden)

    Purwoko Purwoko

    2011-05-01

    Full Text Available Purpose of the research is to ensure the securities of information system asset and to ensure if informa-tion system support the operational and data collected was valid. Research method that used in this research were library studies and field studies. Field studies such an observation, questioner, and inter-view. the expected result are founding the weakness of security management control, operational man-agement control, input control, and output control of risk happened in the company. Conclusion of this research are the system on the company work good and there’s no potential risk happened and make an impact to the delivery process of information system.Index Terms - Auditing Information system, Delivery product process.

  15. Characteristics of the Audit Processes for Distributed Informatics Systems

    Directory of Open Access Journals (Sweden)

    Marius POPA

    2009-01-01

    Full Text Available The paper contains issues regarding: main characteristics and examples of the distributed informatics systems and main difference categories among them, concepts, principles, techniques and fields for auditing the distributed informatics systems, concepts and classes of the standard term, characteristics of this one, examples of standards, guidelines, procedures and controls for auditing the distributed informatics systems. The distributed informatics systems are characterized by the following issues: development process, resources, implemented functionalities, architectures, system classes, particularities. The audit framework has two sides: the audit process and auditors. The audit process must be led in accordance with the standard specifications in the IT&C field. The auditors must meet the ethical principles and they must have a high-level of professional skills and competence in IT&C field.

  16. Environmental, health, and safety management systems and auditing programs: part I--The evolution.

    Science.gov (United States)

    Strasser, Patricia B

    2003-04-01

    Early auditing began as an effort to avoid fines or other action from governmental agencies, without being based on accepted standards. However, for EHS auditing to be accepted as credible in the business world, established standards were necessary. As companies expanded globally, the need for international EHS standards grew, international standards for quality management and environmental program management have now been universally accepted (ISO, 2002). Occupational health nurses increasingly are becoming involved in efforts to help their employers or clients develop management systems to handle EHS issues--whether ISO 9000 (or the automotive equivalent, QS-9000), ISO 14000, or other models are used as the basis for the management system. Many nurses are actively involved in ISO certification efforts. As an extension of those efforts, occupational health nurses are increasingly involved in EHS audits, whether audits are conducted by third parties, by company employees, or as part of a self audit. The next column in this series will focus on strategies to improve the management of occupational health programs so the programs will stand up to rigorous EHS audits.

  17. Management summary report. Auditing and financial system

    Energy Technology Data Exchange (ETDEWEB)

    Feldmiller, W.H.

    1980-01-01

    Increased leasing of Federal lands for energy exploration will add to the regulatory and administrative responsibilities of the USGS's Conservation Division. Similar responsibilities for Indian lands will arise. The objectives of the Conservation Division is to reduce the regulatory burden on industry while effectively and efficiently discharging its responsibility. This Management Summary Report represents the completion of the Preliminary Systems Design of the Auditing and Financial System, and is the first phase of the Improved Royalty Management Program (IRMP). Work reported includes: a Functional Specifications Report; Technical Specifications Report; Installation Plan; and a cost/benefit analysis. The potential benefits to be realized from the IRMP are significant and include: increased royalty receipts; more timely availability of funds; increased productivity of personnel; reduced regulatory burden on private industry; tighter security over information collected; reduced exposure to fraud and abuse; and better control over activities and funds.

  18. Audit Committee Activities and the Internal Control System of Commercial Banks operating in Yemen

    OpenAIRE

    AL-Matari, Yahya Ali; Mohammed, Sulaiman Abdullah Saif; Al-Matari, Ebrahim Mohammed

    2017-01-01

    This study primarily aims to investigate the impact of audit committee effectiveness on the internal control system of commercial banks through the use of four of its characteristics namely audit committee meetings, meeting frequency between audit committee and internal auditors, audit committee reviews and internal audit proposals and lastly, audit committee reviews of the internal audit results. The study results were obtained by using data gathered from the Yemeni commercial banks through ...

  19. 76 FR 42706 - Amendment of Inspector General Operations & Reporting System Audit, Assignment, and Timesheet...

    Science.gov (United States)

    2011-07-19

    ... Modules. The System assists the OIG planning and managing audits, evaluations, investigations and other... the OIG in planning and managing audits, evaluations, investigations and other OIG activities. Routine... Operations & Reporting System Audit, Assignment, and Timesheet Files (EPA-42) AGENCY: Environmental...

  20. Approach the National Quality Audit System for Radiotherapy in Latvia

    OpenAIRE

    Dehtjars, J; Popovs, S; Plaude, S

    2008-01-01

    It is very important to make National Quality Audit to ensure accurate conformal RT delivery. It is necessary to develop an Audit system to inspect all Conformal RT and IMRT delivery chain including the Quality checks of linear accelerator, Multileaf Collimator (MLC), Computer Tomography (CT) scanner or simulator, target and tissue delineation, plan evaluation, and delivery.

  1. Application of Benford's Law in Payment Systems Auditing

    Directory of Open Access Journals (Sweden)

    Mario Žgela

    2009-06-01

    Full Text Available Information systems auditing activities are mandatory in today business environments. There are numerous useful methods that can be conducted in such audits. One of contemporary methods is application of so-called Benford's Law. In this paper we examine ways of application of this law in investigation of certain number set with aim to make a conclusion if number set conforms to Benford's Law. As an examination target we used foreign payment system messages which are issued between foreign and domestic business entities i.e. commercial and central banks. We chose sample of 1.745.311 transactions and conducted examination for first, second and first two digits. We examine certain data subsets, created according to certain payment types, and investigate how Benford’s Law tests can be used in auditing. We also compare practical usefulness and note differences between various conformity tests in auditing environment. Results we achieved prove adequate potential of this law in audit practice.

  2. Auditing of the Computerised Information Systems in the Military Organization

    Directory of Open Access Journals (Sweden)

    Pîrvuţ Valentin

    2016-06-01

    Full Text Available An internal public auditing mission is a complex process with multiple objectives and auditable objects, which offers a most complete management of the audited entity’s identified risks and proposes solutions and recommendations for limiting their impact. In the informatics segment, the calculators, informatics systems (the operation systems, the informatics applications used in the entity, the accounting management systems of the data bases, the communication networks, the procedures and operations adjacent to the informatics systems, the policies in the system are subjected to control and evaluation. To this end, due to the importance the use of the calculator grants within the entities, in some countries there have been elaborated several normative acts regulating the use, control and auditing of the electronic devices used for processing the data. Thus, the most important regulations referring to the auditing within the computerized information systems (CIS - Computerized Information Systems are the ISA ( International Standards on Auditing and IAPS ( International Auditing Practice Statement standards elaborated by IFAC ( International Federation of Accountants.

  3. Installation plan report. Auditing and financial system

    Energy Technology Data Exchange (ETDEWEB)

    Feldmiller, W.H.

    1980-01-01

    The U.S. Geological Survey's Conservation Division is responsible for regulating the development of mineral resources on Federal leased land and Indian reservations and for collecting the rents and royalties due from these lands. Development of the Improved Royalty Management Program will help carry out these functions, and a systems design of the Auditing and Financial System (AFS) is developed. Installation of many facets of the AFS will consider some of the problems expected in implementing improvements in the royalty reporting and paying process. The introductory chapter considers changes in regulations, changes in reporting, USGS organizational changes, and computer-system conversions. It also provides a brief summary of the considerations USGS will address in each of these areas. The detailed approach for converting the method of reporting and paying royalties is presented. A description of the file-conversion approach explains how the new system information is obtained. The impact of the USGS organizational changes on personnel in both the old and new offices is discussed. The steps to convert the computer system and the effort required are summarized.

  4. Technical specifications report. Auditing and financial system

    Energy Technology Data Exchange (ETDEWEB)

    Feldmiller, W.H.

    1980-01-01

    The U.S. Geological Survey's Conservation Division is responsible for regulating the development of mineral resources on Federal leased lands and Indian reservations and for collecting the rents and royalties due from these lands. The objective of the Division is to reduce the regulatory burden on industry while effectively and efficiently discharging its responsibility. The development of the Improved Royalty Management Program (IRMP) is a major step in accomplishing these goals. The completion of the technical design of the first phase in the development of the IRMP is reported. How the Auditing and Financial System (AFS) will operate from a data-processing viewpoint is described, as well as how the system will perform the functions identified in the AFS Functional Specifications Report. Information is provided on the following: Systems Components (hardware, software, organizations, and security; Data Base Design; Overall System Flow; Batch Processes; On-line Processes; System Testing; Conversion; and Resource Requirements (performance, computer storage; timings, terminals, transmission, datapoint configuration; personnel).

  5. Audit program for physical security systems at nuclear power plants

    International Nuclear Information System (INIS)

    Minichino, C.

    1982-01-01

    Licensees of nuclear power plants conduct audits of their physical security systems to meet the requirements of 10 CFR 73, Physical Protection of Plants and Materials. Section 73.55, Requirements for physical Protection of Licensed Activities in Nuclear Power Reactors Against Radiological Sabotage, requires that the security programs be reviewed at least every 12 months, that the audit be conducted by individuals independent of both security management and security supervision, and that the audit program review all aspects of the physical security system: hardware, personnel, and operational and maintenance procedures. This report contains information for the Nuclear Regulatory Commission (NRC) and for the licensees of nuclear power reactors who carry out these comprehensive audits. Guidance on the overall management of the audit function includes organizational structure and issues concerning the auditors who perform the review: qualifications, independence, due professional care, and standards. Guidance in the audit program includes purpose and scope of the audit, planning, techniques, post-audit procedures, reporting, and follow-up

  6. Investing in a surgical outcomes auditing system.

    Science.gov (United States)

    Bermudez, Luis; Trost, Kristen; Ayala, Ruben

    2013-01-01

    Background. Humanitarian surgical organizations consider both quantity of patients receiving care and quality of the care provided as a measure of success. However, organizational efficacy is often judged by the percent of resources spent towards direct intervention/surgery, which may discourage investment in an outcomes monitoring system. Operation Smile's established Global Standards of Care mandate minimum patient followup and quality of care. Purpose. To determine whether investment of resources in an outcomes monitoring system is necessary and effectively measures success. Methods. This paper analyzes the quantity and completeness of data collected over the past four years and compares it against changes in personnel and resources assigned to the program. Operation Smile began investing in multiple resources to obtain the missing data necessary to potentially implement a global Surgical Outcomes Auditing System. Existing personnel resources were restructured to focus on postoperative program implementation, data acquisition and compilation, and training materials used to educate local foundation and international employees. Results. An increase in the number of postoperative forms and amount of data being submitted to headquarters occurred. Conclusions. Humanitarian surgical organizations would benefit from investment in a surgical outcomes monitoring system in order to demonstrate success and to ameliorate quality of care.

  7. Investing in a Surgical Outcomes Auditing System

    Science.gov (United States)

    Bermudez, Luis; Trost, Kristen; Ayala, Ruben

    2013-01-01

    Background. Humanitarian surgical organizations consider both quantity of patients receiving care and quality of the care provided as a measure of success. However, organizational efficacy is often judged by the percent of resources spent towards direct intervention/surgery, which may discourage investment in an outcomes monitoring system. Operation Smile's established Global Standards of Care mandate minimum patient followup and quality of care. Purpose. To determine whether investment of resources in an outcomes monitoring system is necessary and effectively measures success. Methods. This paper analyzes the quantity and completeness of data collected over the past four years and compares it against changes in personnel and resources assigned to the program. Operation Smile began investing in multiple resources to obtain the missing data necessary to potentially implement a global Surgical Outcomes Auditing System. Existing personnel resources were restructured to focus on postoperative program implementation, data acquisition and compilation, and training materials used to educate local foundation and international employees. Results. An increase in the number of postoperative forms and amount of data being submitted to headquarters occurred. Conclusions. Humanitarian surgical organizations would benefit from investment in a surgical outcomes monitoring system in order to demonstrate success and to ameliorate quality of care. PMID:23401763

  8. Audit of psychosocial risk management systems

    DEFF Research Database (Denmark)

    Jespersen, Anne Helbo; Hasle, Peter; Hohnen, Pernille

    2014-01-01

    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....

  9. Expert Systems for auditing management information systems

    Directory of Open Access Journals (Sweden)

    Gheroghe Popescu

    2007-05-01

    Full Text Available Expert systems are built with the help of: specialised programming languages or expert system generators (shell. But this structure was reached after tens of years of work and research, because expert systems are nothing but pragmatic capitalisation of the results of research carried out in artificial intelligence and theory of knowledge.

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

    Directory of Open Access Journals (Sweden)

    Jagdish PATHAK

    2010-01-01

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

  11. National audit of a system for rectal contact brachytherapy

    Directory of Open Access Journals (Sweden)

    Laia Humbert-Vidan

    2017-01-01

    Full Text Available Background and purpose: Contact brachytherapy is used for the treatment of early rectal cancer. An overview of the current status of quality assurance of the rectal contact brachytherapy systems in the UK, based on a national audit, was undertaken in order to assist users in optimising their own practices. Material and methods: Four UK centres using the Papillon 50 contact brachytherapy system were audited. Measurements included beam quality, output and radiation field size and uniformity. Test frequencies and tolerances were reviewed and compared to both existing recommendations and published reviews on other kV and electronic brachytherapy systems. External validation of dosimetric measurements was provided by the National Physical Laboratory. Results: The maximum host/audit discrepancy in beam quality determination was 6.5%; this resulted in absorbed dose variations of 0.2%. The host/audit agreement in absorbed dose determination was within 2.2%. The median of the radiation field uniformity measurements was 2.7% and the host/audit agreement in field size was within 1 mm. Test tolerances and frequencies were within the national recommendations for kV units. Conclusions: The dosimetric characterisation of the Papillon 50 was validated by the audit measurements for all participating centres, thus providing reassurance that the implementation had been performed within the standards stated in previously published audit work and recommendations for kV and electronic brachytherapy units. However, optimised and standardised quality assurance testing could be achieved by reducing some methodological differences observed. Keywords: Contact brachytherapy, Electronic brachytherapy, Audit

  12. Reduction of Linear Functional Systems using Fuhrmann's Equivalence

    Directory of Open Access Journals (Sweden)

    Mohamed S. Boudellioua

    2016-11-01

    Full Text Available Functional systems arise in the treatment of systems of partial differential equations, delay-differential equations, multidimensional equations, etc. The problem of reducing a linear functional system to a system containing fewer equations and unknowns was first studied by Serre. Finding an equivalent presentation of a linear functional system containing fewer equations and fewer unknowns can generally simplify both the study of the structural properties of the linear functional system and of different numerical analysis issues, and it can sometimes help in solving the linear functional system. In this paper, Fuhrmann's equivalence is used to present a constructive result on the reduction of under-determined linear functional systems to a single equation involving a single unknown. This equivalence transformation has been studied by a number of authors and has been shown to play an important role in the theory of linear functional systems.

  13. Decission Support System (DSS dalam Auditing Untuk Apa Digunakan

    Directory of Open Access Journals (Sweden)

    Priyono Puji Prasetyo

    2015-12-01

    Full Text Available Komputer semakin sering digunakan pada kantor akuntan. Tidak hanya digunakan untuk menggantikan kegiatan yang bersifat manual, tetapi juga sebagai alat bantu bagi akuntan dalam pengambilan keputusan. Keputusan yang dibuat dengan dukungan (decision support sistem komputer ini diharapkan tidak hanya akan lebih efisien, tetapi juga lebih efektif dalam mencapai tujuan. Konsekuensi-nya, bantuan semacam itu memperoleh dukungan yang luas untuk digunakan dalam auditing dan bidang pekerjaan lainnya. Apa yang menyebabkan Decision Support System (DSS digunakan adalah kemampuannya membantu akuntan dalam proses pembuatan keputusan audit. Alat ini perlu dipergunakan oleh akuntan karena profesi akuntansi berhadapan dengan pasar yang semakin besar, saingan yang lebih ketat serta tekanan hukum, sehingga auditor independen dituntut untuk mengembangkan kualitas pelayanan audit dengan harga yang lebih kompetitif.Tulisan ini bertujuan untuk membahas penggunaan Decision Support System (DSS dalam auditing. Pembahasan akan dimulai dengan sejarah perkembangan komputer yang kemudian disusul dengan uraian tentang decision support system (DSS. Uraian yang agak luas mengenai penggunaan DSS dalam auditing diberikan pada seksi berikutnya. Berdasarkan uraian mengenai DSS tersebut akan diberikan kesimpulan untuk mengakhiri tulisan ini.

  14. Auditing and financial system. Preliminary systems design: management summary report

    Energy Technology Data Exchange (ETDEWEB)

    1980-01-01

    The decade of the 80's will see an unprecedented mobilization of the economic and technological resources of the United States in an attempt to regain energy independence. Deregulation of domestic petroleum prices, along with a worldwide energy shortage, created a search for oil and gas of incomparable magnitude in this country. This is paralleled by a massive effort to convert to alternate fuels, such as coal, and to develop new energy sources, such as oil shale. The Federal government will play a significant role in this effort in many ways. One of the most important is increased leasing of Federal lands for energy exploration. Geological Survey's Conservation Division is responsible for regulating the development of mineral resources on Federal leased lands, and for collecting the rents and royalties due from these lands. Effective management and administration in the volatile areas of development present a significant challenge to the Conservation Division. The objective of the Division is to reduce the regulatory burden on industry while effectively and efficiently discharging its responsibility. The development of the Improved Royalty Management Program is a major step in accomplishing these goals. This Management Summary Report represents the completion of the Preliminary Systems Design of the Auditing and Financial System, and is the first phase of the Improved Royalty Management Program (IRMP). The purpose of this document is to summarize information about the design and implementation of the Auditing and Financial System.

  15. Computerised energy audit: a tool for better management information system

    International Nuclear Information System (INIS)

    Sonavane, V.L.; Kulkarni, S.L.

    1995-01-01

    The demand for electricity is ever increasing. The cost of electrical generation is rising. The cost of new generating station is prohibitive to the electricity boards. Financial excellence is only possible by implementing energy audit. Because of energy audit programs the consumers' attitude is bound to change. The theft and pilferage will be detected and the quantum is bound to reduce. Financial energy management system (FEMS) will look into all operations with reference to the energy sell, energy input, finance, equipment failure, interruptions and also the individual performances of each engineer in charge of that area. 2 tabs

  16. CRITICAL ASSESSMENT OF AUDITING CONTRIBUTIONS TO EFFECTIVE AND EFFICIENT SECURITY IN DATABASE SYSTEMS

    OpenAIRE

    Olumuyiwa O. Matthew; Carl Dudley

    2015-01-01

    Database auditing has become a very crucial aspect of security as organisations increase their adoption of database management systems (DBMS) as major asset that keeps, maintain and monitor sensitive information. Database auditing is the group of activities involved in observing a set of stored data in order to be aware of the actions of users. The work presented here outlines the main auditing techniques and methods. Some architectural based auditing systems were also consider...

  17. Audit in public administration’s information systems - External or internal?

    Science.gov (United States)

    Drljača, D.; Latinović, B.

    2017-05-01

    Audit of the information system, thanks to the increased use of ICT and related cyber-crime, becomes a very important process in modern companies and institutions. It is usual to engage or outsource a third party for independent financial audit. But what about auditing of the information system of public administration institutions? This paper gives an introduction to possible aspects of information system’s audit with the aim to discuss possible answer on the question in the title.

  18. Treatment planning systems dosimetry auditing project in Portugal.

    Science.gov (United States)

    Lopes, M C; Cavaco, A; Jacob, K; Madureira, L; Germano, S; Faustino, S; Lencart, J; Trindade, M; Vale, J; Batel, V; Sousa, M; Bernardo, A; Brás, S; Macedo, S; Pimparel, D; Ponte, F; Diaz, E; Martins, A; Pinheiro, A; Marques, F; Batista, C; Silva, L; Rodrigues, M; Carita, L; Gershkevitsh, E; Izewska, J

    2014-02-01

    The Medical Physics Division of the Portuguese Physics Society (DFM_SPF) in collaboration with the IAEA, carried out a national auditing project in radiotherapy, between September 2011 and April 2012. The objective of this audit was to ensure the optimal usage of treatment planning systems. The national results are presented in this paper. The audit methodology simulated all steps of external beam radiotherapy workflow, from image acquisition to treatment planning and dose delivery. A thorax CIRS phantom lend by IAEA was used in 8 planning test-cases for photon beams corresponding to 15 measuring points (33 point dose results, including individual fields in multi-field test cases and 5 sum results) in different phantom materials covering a set of typical clinical delivery techniques in 3D Conformal Radiotherapy. All 24 radiotherapy centers in Portugal have participated. 50 photon beams with energies 4-18 MV have been audited using 25 linear accelerators and 32 calculation algorithms. In general a very good consistency was observed for the same type of algorithm in all centres and for each beam quality. The overall results confirmed that the national status of TPS calculations and dose delivery for 3D conformal radiotherapy is generally acceptable with no major causes for concern. This project contributed to the strengthening of the cooperation between the centres and professionals, paving the way to further national collaborations. Copyright © 2013 Associazione Italiana di Fisica Medica. Published by Elsevier Ltd. All rights reserved.

  19. Auditing and financial system. Preliminary systems design: installation plant report

    Energy Technology Data Exchange (ETDEWEB)

    1980-01-01

    The installation of the Auditing and Financial System (AFS) will be a very large and significant project, both in the manpower required to make the changes and in the impact these changes will have on the current organization. The many facets of this installation, which could be considered large projects in themselves, will occur during the same two-year conversion period. Each area of the conversion must occur in synchronization with the others. Implementing and controlling these conversion areas will require careful planning and coordination on the part of the USGS Implementation Work Group, the payors, and the consultants that are assisting USGS. This Installation Plan considers some of the problems expected in implementing the following improvements in the royalty reporting and paying process: changes in regulations; changes in reporting; USGS organizational changes; and computer-system conversions. A brief summary of the considerations USGS will address in each of these areas is provided. Then, the detailed approach for converting the method of reporting and paying royalties is discussed. A description of the file-conversion approach explains how the new systems information will be obtained. The impact of the USGS organizational changes on personnel in both the old and new offices is presented. Finally, the steps to convert the computer system and the effort required are summarized.

  20. Clinical audit and quality systems - practical implementation in Finland

    International Nuclear Information System (INIS)

    Jaervinen, H.

    2003-01-01

    Clinical audit is a new concept of significant importance for the quality of radiological practices, introduced by the EC Medical Exposure Directive (MED, 97/43/EURATOM). By definition, clinical audit means 'a systematic examination or review of medical radiological procedures which seeks to improve the quality and the outcome of patient care, through structured review whereby radiological practices, procedures, and results are examined against agreed standards for good medical radiological procedures, with modifications of the practices where indicated and the application of new standards if necessary'. In its most profound meaning, being introduced in the medical exposure directive, clinical audit can be seen as a review of the success in implementing the justification and optimization principles, and therefore, it is to a large extent an issue of radiation safety for the patient. According to the directive, clinical audits shall be 'carried out in accordance with national procedures'. For the last few years, parallel to the development of the MED in Europe, there has been a worldwide tendency to implement appropriate quality systems (QS) in the health care organizations, in accordance with the international quality standards (ISO 9000 series etc). Such quality systems have been applied for a long time and very widely by the industry. It is a strong belief that the development of quality systems for health care would result in equal benefits as trusted in industry, in terms of efficiency and safety of health care services. For radiological practices, the quality systems are expected to become a framework for improving the optimization of practices and for maintaining good radiation safety, as well as providing a mechanism to prevent mistakes and accidents. In some countries, like the UK and The Netherlands, there are legal requirements to establish and maintain quality systems at certain type of radiological units. In some countries and some radiological units

  1. Clinical audit and quality systems - practical implementation in Finland

    Energy Technology Data Exchange (ETDEWEB)

    Jaervinen, H. [Radiation and Nuclear Safety Authority, Helsinki (Finland)

    2003-06-01

    Clinical audit is a new concept of significant importance for the quality of radiological practices, introduced by the EC Medical Exposure Directive (MED, 97/43/EURATOM). By definition, clinical audit means 'a systematic examination or review of medical radiological procedures which seeks to improve the quality and the outcome of patient care, through structured review whereby radiological practices, procedures, and results are examined against agreed standards for good medical radiological procedures, with modifications of the practices where indicated and the application of new standards if necessary'. In its most profound meaning, being introduced in the medical exposure directive, clinical audit can be seen as a review of the success in implementing the justification and optimization principles, and therefore, it is to a large extent an issue of radiation safety for the patient. According to the directive, clinical audits shall be 'carried out in accordance with national procedures'. For the last few years, parallel to the development of the MED in Europe, there has been a worldwide tendency to implement appropriate quality systems (QS) in the health care organizations, in accordance with the international quality standards (ISO 9000 series etc). Such quality systems have been applied for a long time and very widely by the industry. It is a strong belief that the development of quality systems for health care would result in equal benefits as trusted in industry, in terms of efficiency and safety of health care services. For radiological practices, the quality systems are expected to become a framework for improving the optimization of practices and for maintaining good radiation safety, as well as providing a mechanism to prevent mistakes and accidents. In some countries, like the UK and The Netherlands, there are legal requirements to establish and maintain quality systems at certain type of radiological units. In some countries and some

  2. Easy Access: Auditing the System Network

    Science.gov (United States)

    Wiech, Dean

    2013-01-01

    In today's electronic learning environment, access to appropriate systems and data is of the utmost importance to students, faculty, and staff. Without proper access to the school's internal systems, teachers could be prevented from logging on to an online learning system and students might be unable to submit course work to an online…

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

    Directory of Open Access Journals (Sweden)

    Pavel Năstase

    2015-05-01

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

  4. THE AUDIT OF THE QUALITY CONTROL SYSTEM WITHIN THE INFORMATION TECHNOLOGY FIELD

    Directory of Open Access Journals (Sweden)

    Robert Gabriel Dragomir

    2017-06-01

    Full Text Available The present paper speaks about the audit of the quality control system. First we exposed the general framework; the importance of information technology field under the actual development and challenges of the informatics systems. Then, we presented the national and international laws which regulate the audit of the informatics systems. Thirdly, we exposed the methodology of the audit for the quality system control in IT domain, describing its stages and flux diagram. In the end we jumped at the conclusions.

  5. Equivalence relations between deterministic and quantum mechanical systems

    International Nuclear Information System (INIS)

    Hooft, G.

    1988-01-01

    Several quantum mechanical models are shown to be equivalent to certain deterministic systems because a basis can be found in terms of which the wave function does not spread. This suggests that apparently indeterministic behavior typical for a quantum mechanical world can be the result of locally deterministic laws of physics. We show how certain deterministic systems allow the construction of a Hilbert space and a Hamiltonian so that at long distance scales they may appear to behave as quantum field theories, including interactions but as yet no mass term. These observations are suggested to be useful for building theories at the Planck scale

  6. Factors for change in maternal and perinatal audit systems in Dar es Salaam hospitals, Tanzania

    Directory of Open Access Journals (Sweden)

    Kisanga Felix

    2010-06-01

    Full Text Available Abstract Background Effective maternal and perinatal audits are associated with improved quality of care and reduction of severe adverse outcome. Although audits at the level of care were formally introduced in Tanzania around 25 years ago, little information is available about their existence, performance, and practical barriers to their implementation. This study assessed the structure, process and impacts of maternal and perinatal death audit systems in clinical practice and presents a detailed account on how they could be improved. Methods A cross sectional descriptive study was conducted in eight major hospitals in Dar es Salaam in January 2009. An in-depth interview guide was used for 29 health managers and members of the audit committees to investigate the existence, structure, process and outcome of such audits in clinical practice. A semi-structured questionnaire was used to interview 30 health care providers in the maternity wards to assess their awareness, attitude and practice towards audit systems. The 2007 institutional pregnancy outcome records were reviewed. Results Overall hospital based maternal mortality ratio was 218/100,000 live births (range: 0 - 385 and perinatal mortality rate was 44/1000 births (range: 17 - 147. Maternal and perinatal audit systems existed only in 4 and 3 hospitals respectively, and key decision makers did not take part in audit committees. Sixty percent of care providers were not aware of even a single action which had ever been implemented in their hospitals because of audit recommendations. There were neither records of the key decision points, action plan, nor regular analysis of the audit reports in any of the facilities where such audit systems existed. Conclusions Maternal and perinatal audit systems in these institutions are poorly established in structure and process; and are less effective to improve the quality of care. Fundamental changes are urgently needed for successful audit systems in

  7. Analysis of the quality of hospital information systems Audit Trails.

    Science.gov (United States)

    Cruz-Correia, Ricardo; Boldt, Isabel; Lapão, Luís; Santos-Pereira, Cátia; Rodrigues, Pedro Pereira; Ferreira, Ana Margarida; Freitas, Alberto

    2013-08-06

    Audit Trails (AT) are fundamental to information security in order to guarantee access traceability but can also be used to improve Health information System's (HIS) quality namely to assess how they are used or misused. This paper aims at analysing the existence and quality of AT, describing scenarios in hospitals and making some recommendations to improve the quality of information. The responsibles of HIS for eight Portuguese hospitals were contacted in order to arrange an interview about the importance of AT and to collect audit trail data from their HIS. Five institutions agreed to participate in this study; four of them accepted to be interviewed, and four sent AT data. The interviews were performed in 2011 and audit trail data sent in 2011 and 2012. Each AT was evaluated and compared in relation to data quality standards, namely for completeness, comprehensibility, traceability among others. Only one of the AT had enough information for us to apply a consistency evaluation by modelling user behaviour. The interviewees in these hospitals only knew a few AT (average of 1 AT per hospital in an estimate of 21 existing HIS), although they all recognize some advantages of analysing AT. Four hospitals sent a total of 7 AT - 2 from Radiology Information System (RIS), 2 from Picture Archiving and Communication System (PACS), 3 from Patient Records. Three of the AT were understandable and three of the AT were complete. The AT from the patient records are better structured and more complete than the RIS/PACS. Existing AT do not have enough quality to guarantee traceability or be used in HIS improvement. Its quality reflects the importance given to them by the CIO of healthcare institutions. Existing standards (e.g. ASTM:E2147, ISO/TS 18308:2004, ISO/IEC 27001:2006) are still not broadly used in Portugal.

  8. Validation of artificial skin equivalents as in vitro testing systems

    Science.gov (United States)

    Schmitt, Robert; Marx, Ulrich; Walles, Heike; Schober, Lena

    2011-03-01

    With the increasing complexity of the chemical composition of pharmaceuticals, cosmetics and everyday substances, the awareness of potential health issues and long term damages for humanoid organs is shifting into focus. Artificial in vitro testing systems play an important role in providing reliable test conditions and replacing precarious animal testing. Especially artificial skin equivalents ASEs are used for a broad spectrum of studies like penetration, irritation and corrosion of substances. One major challenge in tissue engineering is the qualification of each individual ASE as in vitro testing system. Due to biological fluctuations, the stratum corneum hornified layer of some ASEs may not fully develop or other defects might occur. For monitoring these effects we developed an fully automated Optical Coherence Tomography device. Here, we present different methods to characterize and evaluate the quality of the ASEs based on image and data processing of OCT B-scans. By analysing the surface structure, defects, like cuts or tears, are detectable. A further indicator for the quality of the ASE is the morphology of the tissue. This allows to determine if the skin model has reached the final growth state. We found, that OCT is a well suited technology for automatically characterizing artificial skin equivalents and validating the application as testing system.

  9. AUDITING THE SECURITY OF INFORMATION SYSTEMS WITHIN AN ORGANIZATION

    Directory of Open Access Journals (Sweden)

    STEGĂROIU CARINA-ELENA

    2013-02-01

    Full Text Available The safety provided by a well configured firewall is no excuse for neglecting the standard security procedures;setting up and installing a firewall is the first line of defense and not a full proof solution, auditing being only onecomponent of the system, whilst the other is protecting the resources and when we consider auditing as being theprocess of recording certain events that take place on a computer or within a network, we must come to the conclusionthat this is the only technique that allows us to identify the source of a possible issue within the network.Information security is used as a means to protect the intellectual property rights, whilst the main objective insetting up an information security system is to enlist the confidence of prospective business partners. In accordancewith the legal requisites and the principle of maximizing one’s investment, regardless of the many forms it could take,or the means through which it is stored, transmitted or distributed, information must be protected.Information security is not only a technical problem, but mainly a managerial issue, as the security standard,ISO/IEC 17799 meets the needs of any type of organization, be it public or private, through a series of practices relatedto the management of information security.This paper aims to present the process of taking entry data from a plethora of programs and storing it in acentral location. Due to its flexibility, this process can be a useful auditing instrument, as long as we are familiar withthe way it works and how the events are recorded.

  10. Statistically equivalent systems for the determination of dispersion categories

    International Nuclear Information System (INIS)

    Nester, K.

    1980-01-01

    Based on the meteorological data measured at the KARLSRUHE Nuclear Research Centre (KNRC) during a five year period statistically equivalent systems for the determination of dispersion were developed. The standard deviation of the vertical wind direction was chosen as a basic parameter, because this parameter was used to classify the turbulence conditions prevailing during the tracer experiments at the KNRC. The other systems are based on the following meteorological parameters: 1) standard deviation of the horizontal wind direction; 2) temperature gradient and wind speed; 3) radiation balance and wind speed; 4) wind profile exponent; 5) synoptic data. The calculation of the correlation between the basic system and the others allows a classification of the systems according to their reliability in individual meteorological situations. As expected, the more indirect systems 3, 4 and 5 have a noticeably lower correlation coefficient than the more direct systems 1 and 2. Therefore, the application of the more indirect systems is less appropriate, if the short-term environmental impact, as for example after an accidental release, has to be calculated. Finally, the transferability of the systems to other sites is discussed

  11. A new equivalent circuit model for micro electroporation systems

    KAUST Repository

    Shagoshtasbi, Hooman

    2011-02-01

    Electroporation (EP) is a unique biotechnique in which intense electric pulses are applied on the cell membrane to temporarily generate nanoscale electropores and to increase the membrane permeability for the delivery of exogenous biomolecules or drugs. We propose a new equivalent circuit model with 8 electric components to predict the electrodynamic response of a micro EP system. As the permeability of the cell membrane increases, the membrane resistance decreases. The numerical simulations of the transmembrane current responses to different applied voltages (1∼6V) are consistent with the experimental results using HeLa cells. Besides, the transmembrane voltage as a function of applied voltages is determined as well. These transmembrane current and voltage responses can be extremely useful for the design of new generation of micro EP systems for transfection of large DNA molecules in the future. © 2011 IEEE.

  12. A Security Audit Framework to Manage Information System Security

    Science.gov (United States)

    Pereira, Teresa; Santos, Henrique

    The widespread adoption of information and communication technology have promoted an increase dependency of organizations in the performance of their Information Systems. As a result, adequate security procedures to properly manage information security must be established by the organizations, in order to protect their valued or critical resources from accidental or intentional attacks, and ensure their normal activity. A conceptual security framework to manage and audit Information System Security is proposed and discussed. The proposed framework intends to assist organizations firstly to understand what they precisely need to protect assets and what are their weaknesses (vulnerabilities), enabling to perform an adequate security management. Secondly, enabling a security audit framework to support the organization to assess the efficiency of the controls and policy adopted to prevent or mitigate attacks, threats and vulnerabilities, promoted by the advances of new technologies and new Internet-enabled services, that the organizations are subject of. The presented framework is based on a conceptual model approach, which contains the semantic description of the concepts defined in information security domain, based on the ISO/IEC_JCT1 standards.

  13. 28 CFR 23.40 - Monitoring and auditing of grants for the funding of intelligence systems.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Monitoring and auditing of grants for the funding of intelligence systems. 23.40 Section 23.40 Judicial Administration DEPARTMENT OF JUSTICE CRIMINAL INTELLIGENCE SYSTEMS OPERATING POLICIES § 23.40 Monitoring and auditing of grants for the funding...

  14. Enhancing Information Systems Auditing Knowledge with Role-Playing Game: An Experimental Investigation

    Science.gov (United States)

    Wongpinunwatana, Nitaya

    2013-01-01

    This study examined the use and effect of a role-playing game on learners' ability in information systems audit. The study is based on experimental research. Information systems control and audit case study and video had been developed. A total of 75 graduate students undertaking a Master's degree in accounting participated in the experiment. The…

  15. Cobit system in the audit processes of the systems of computer systems

    Directory of Open Access Journals (Sweden)

    Julio Jhovany Santacruz Espinoza

    2017-12-01

    Full Text Available The present research work has been carried out to show the benefits of the use of the COBIT system in the auditing processes of the computer systems, the problem is related to: How does it affect the process of audits in the institutions, use of the COBIT system? The main objective is to identify the incidence of the use of the COBIT system in the auditing process used by computer systems within both public and private organizations; In order to achieve our stated objectives of the research will be developed first with the conceptualization of key terms for an easy understanding of the subject, as a conclusion: we can say the COBIT system allows to identify the methodology by using information from the IT departments, to determine the resources of the (IT Information Technology, specified in the COBIT system, such as files, programs, computer networks, including personnel that use or manipulate the information, with the purpose of providing information that the organization or company requires to achieve its objectives.

  16. 30 CFR 75.1101-12 - Equivalent dry-pipe system.

    Science.gov (United States)

    2010-07-01

    ... Equivalent dry-pipe system. Where water sprinkler systems are installed to protect main and secondary belt conveyor drives and freezing temperatures prevail, an equivalent dry-pipe system may be installed. ... 30 Mineral Resources 1 2010-07-01 2010-07-01 false Equivalent dry-pipe system. 75.1101-12 Section...

  17. Expert System dan Aplikasinya dalam Auditing: Suatu Metode Mempelajari Pertimbangan Materialitas

    Directory of Open Access Journals (Sweden)

    Erni Suryandari

    2005-07-01

    Full Text Available Expert system is an intellegence computer system that uses knowledge and inference procedures to solve quite a difficult problem which in unstructured in its nature. This purpose of this study is to discuss the benefit of expert system as an aid in decision making by auditors in auditing financial statement, especially when auditors are making audit planner. In making audit planner, expert system helps evaluate audit risk and judgment materiality. Judgment materiality planning will effect the nature, time and the extent of audit procedure. In the future, expert system will be a challenge to the accounting profession in order to get the benefit from the coming technology to improve performance and reduce cost.

  18. Privacy Act System of Records: Office of the Inspector General AutoAudit, EPA-50

    Science.gov (United States)

    Learn more about the Office of the Inspector General AutoAudit System, including who is covered in the system, the purpose of data collection, routine uses for the system's records, and other security procedures.

  19. A Logic for Auditing Accountability in Decentralized Systems

    NARCIS (Netherlands)

    Corin, R.J.; Etalle, Sandro; den Hartog, Jeremy; Lenzini, Gabriele; Staicu, I.

    We propose a language that allows agents to distribute data with usage policies in a decentralized architecture. In our framework, the compliance with usage policies is not enforced. However, agents may be audited by an authority at an arbitrary moment in time. We design a logic that allows audited

  20. Security information in production and operations: a study on audit trails in database systems

    Directory of Open Access Journals (Sweden)

    Rodrigo Roratto

    2015-09-01

    Full Text Available Special care should be taken to verify the integrity and to ensure that sensitive data is adequately protected. One of the key activities for data loss prevention is anaudit. And in order to be able to audit a system, it is important to have reliable records of its activities. Systems that store critical data, whether financial or productive, must have features such as audit log, also called audit trail, which records all activities on critical data. This allows to identify harmful actions that can be internal or external, intentionally or unintentionally caused. Therefore, this paper presents major studies in security audit trail (audit log, especially records of logs, and it presents what is available in terms of commercial tools and what they offer.

  1. Modelling of Joint Crowd-Structure System Using Equivalent Reduced-DOF System

    Directory of Open Access Journals (Sweden)

    Jackie Sim

    2007-01-01

    Full Text Available For human assembly structures in which the mass of the crowd is significant compared to that of the structure, it is necessary to model the passive crowd as a dynamic system added to the main structural system. Earlier work by the authors has analysed the frequency response of a joint crowd-structure system in which the structure is treated as a single degree-of-freedom (SDOF system and the seated and standing crowds are each modelled as a two degree-of-freedom (2DOF system. It was found that the occupied structure has dynamic properties different to the empty structure. This paper investigates representing the joint crowd-structure system as an equivalent reduced-DOF system that would have the advantage of simplifying the analysis. The modal properties of the equivalent reduced-DOF system, if known, can give a useful indication of how the passive crowd affects the modal properties of the occupied structure. Two equivalent reduced-DOF systems are investigated – SDOF and 3DOF systems. The errors between the responses of the equivalent systems and the full model are calculated and presented in the paper. The results show that the full model exhibits the behaviour of a SDOF system for structures with natural frequencies less than 4 Hz (when empty, whereas for structures with natural frequencies above 4 Hz the equivalent 3DOF system gives a better fit to the full model.

  2. CADASTRAL AUDIT AND ASSESSMENTS USING UNMANNED AERIAL SYSTEMS

    Directory of Open Access Journals (Sweden)

    K. Cunningham

    2012-09-01

    Full Text Available Ground surveys and remote sensing are integral to establishing fair and equitable property valuations necessary for real property taxation. The International Association of Assessing Officers (IAAO has embraced aerial and street-view imaging as part of its standards related to property tax assessments and audits. New technologies, including unmanned aerial systems (UAS paired with imaging sensors, will become more common as local governments work to ensure their cadastre and tax rolls are both accurate and complete. Trends in mapping technology have seen an evolution in platforms from large, expensive manned aircraft to very small, inexpensive UAS. Traditional methods of photogrammetry have also given way to new equipment and sensors: digital cameras, infrared imagers, light detection and ranging (LiDAR laser scanners, and now synthetic aperture radar (SAR. At the University of Alaska Fairbanks (UAF, we work extensively with unmanned aerial systems equipped with each of these newer sensors. UAF has significant experience flying unmanned systems in the US National Airspace, having begun in 1969 with scientific rockets and expanded to unmanned aircraft in 2003. Ongoing field experience allows UAF to partner effectively with outside organizations to test and develop leading-edge research in UAS and remote sensing. This presentation will discuss our research related to various sensors and payloads for mapping. We will also share our experience with UAS and optical systems for creating some of the first cadastral surveys in rural Alaska.

  3. Cadastral Audit and Assessments Using Unmanned Aerial Systems

    Science.gov (United States)

    Cunningham, K.; Walker, G.; Stahlke, E.; Wilson, R.

    2011-09-01

    Ground surveys and remote sensing are integral to establishing fair and equitable property valuations necessary for real property taxation. The International Association of Assessing Officers (IAAO) has embraced aerial and street-view imaging as part of its standards related to property tax assessments and audits. New technologies, including unmanned aerial systems (UAS) paired with imaging sensors, will become more common as local governments work to ensure their cadastre and tax rolls are both accurate and complete. Trends in mapping technology have seen an evolution in platforms from large, expensive manned aircraft to very small, inexpensive UAS. Traditional methods of photogrammetry have also given way to new equipment and sensors: digital cameras, infrared imagers, light detection and ranging (LiDAR) laser scanners, and now synthetic aperture radar (SAR). At the University of Alaska Fairbanks (UAF), we work extensively with unmanned aerial systems equipped with each of these newer sensors. UAF has significant experience flying unmanned systems in the US National Airspace, having begun in 1969 with scientific rockets and expanded to unmanned aircraft in 2003. Ongoing field experience allows UAF to partner effectively with outside organizations to test and develop leading-edge research in UAS and remote sensing. This presentation will discuss our research related to various sensors and payloads for mapping. We will also share our experience with UAS and optical systems for creating some of the first cadastral surveys in rural Alaska.

  4. EFFECT OF QUALITY CONTROL SYSTEM ON AUDIT QUALITY WITH PROFESSIONAL COMMITMENTS AS A MODERATION VARIABLE

    Directory of Open Access Journals (Sweden)

    Ramadhani R.

    2017-12-01

    Full Text Available This study aims to test the effect of every element of Quality Control System (QCS that is leadership responsibilities for quality on audit, relevant ethical requirements, acceptance and continuance of client relationships and certain engagements, assignment of engagement team, engagement performance, monitoring, and documentation on audit quality as well as to test whether the professional commitment moderate effect of every element of QCS on audit quality. The population was the staff auditors working in public accounting firms domiciled in Jakarta City, especially Central Jakarta area with the drawing of 84 respondents. The statistical method used was SEM PLS with the help of SmartPLS application. The results of this study indicate that from seven elements of QCS, only relevant ethical requirements that affect on audit quality. Furthermore, the study also found that professional commitment cannot moderate the relationship between the seven elements of QCS on audit quality.

  5. A Development of Automatic Audit System for Written Informed Consent using Machine Learning.

    Science.gov (United States)

    Yamada, Hitomi; Takemura, Tadamasa; Asai, Takahiro; Okamoto, Kazuya; Kuroda, Tomohiro; Kuwata, Shigeki

    2015-01-01

    In Japan, most of all the university and advanced hospitals have implemented both electronic order entry systems and electronic charting. In addition, all medical records are subjected to inspector audit for quality assurance. The record of informed consent (IC) is very important as this provides evidence of consent from the patient or patient's family and health care provider. Therefore, we developed an automatic audit system for a hospital information system (HIS) that is able to evaluate IC automatically using machine learning.

  6. Auditing supports the integration of management systems in the nuclear industry

    International Nuclear Information System (INIS)

    Beckmerhagen, I.A.; Berg, H.P.; Karapetrovic, S.V.; Willborn, W.O.

    2004-01-01

    Integration of function-specific management systems in organizations is rapidly becoming a topic of interest for managers and auditors alike. This is mainly due to the proliferation of management system standards that foster compliance with the stated criteria for quality, environmental, occupational health and safety, social responsibility and other function-specific aspects of performance. While most of the available literature on this topic focuses on the integration of standards, there is comparatively little information available on how to actually build an integrated system internally. This paper hypothesizes that, besides using audits for the implementation of the available procedures, audits can provide an excellent basis for these integration efforts. Therefore the prerequisites, strategies and resources necessary for an effective audit in support of integrated management systems are discussed. The paper also describes how audits are used to improve a combined quality and safety management system at the repository of radioactive waste in Morsleben (Germany). (authors)

  7. From joint to single audits

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2018-01-01

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

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

    Science.gov (United States)

    Maxime, Francoise; Maze, Armelle

    2006-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Abasov V.A.

    2017-06-01

    Full Text Available Hackers’ attacks at the end of 2016 and at the beginning of 2017 р. on governmental information and telecommunication systems, including Ministry of Finance in Ukraine, and State Treasury Department, caused vast delays in budgetary payments. They showed «sensitiveness» and insecurity of governmental institutions for cyber-attacks because of control absence of three main security measures, such as technical limitations for downloading programs, limited use of rights for local administrators, systematical software renewals. International experience shows these security measures of governmental IT-systems have to be the audit subject of state financial control authorities. The base of information technology audit was initiated in the studies of І.К. Drozd, S.V. Іvachnenkova, М.М. Benko, Ju.А. Кuxminskiy, А.V. Мamyshev. Simultaneously, the issue of IT-system state audit was examined in theoretical researches partially because there is no practice of such audit in Ukraine. That is why it is necessary to learn international practice of efficiency audit for IT-systems and world standards for establishments of state management sector. The research allowed to propose the methodology of efficiency audit for IT-systems for state institutions; the methodology provides planning and conducting the main procedures on the base of risk estimation of security threats for information systems. The author determines the peculiarities in security risk management for IT-systems by means of risk estimation of security components of IT-systems while conducting efficiency audit. The author sets the method of descending step-by-step detailing for audit estimation of IT-system risk management efficiency at strategic enterprises belonging to state management sector by means of adaptation of ISSAI standard norms. The paper proposes three possible options of management solution concerning IT-system risk management efficiency on the base of information about the

  10. Equivalent viscous damping procedure for multi-material systems

    International Nuclear Information System (INIS)

    Ahmed, H.; Ma, D.

    1979-01-01

    The inclusion of accurate viscous damping effects in the seismic analysis of nuclear power plants is discussed. A procedure to evaluate and use equivalent viscous damping coefficients in conjunction with the substructure method of finite element analysis is outlined in detail

  11. The U.S. Accreditation System and the CRE's Quality Audits--A Comparative Study.

    Science.gov (United States)

    Amaral, Alberto M. S. C.

    1998-01-01

    Compares the U.S. system of accrediting higher education institutions with the European Association of Universities' Quality Audits. Recommends external agencies such as the U.S. regional accrediting agencies to conduct meta evaluation. (SK)

  12. A collaborative computer auditing system under SOA-based conceptual model

    Science.gov (United States)

    Cong, Qiushi; Huang, Zuoming; Hu, Jibing

    2013-03-01

    Some of the current challenges of computer auditing are the obstacles to retrieving, converting and translating data from different database schema. During the last few years, there are many data exchange standards under continuous development such as Extensible Business Reporting Language (XBRL). These XML document standards can be used for data exchange among companies, financial institutions, and audit firms. However, for many companies, it is still expensive and time-consuming to translate and provide XML messages with commercial application packages, because it is complicated and laborious to search and transform data from thousands of tables in the ERP databases. How to transfer transaction documents for supporting continuous auditing or real time auditing between audit firms and their client companies is a important topic. In this paper, a collaborative computer auditing system under SOA-based conceptual model is proposed. By utilizing the widely used XML document standards and existing data transformation applications developed by different companies and software venders, we can wrap these application as commercial web services that will be easy implemented under the forthcoming application environments: service-oriented architecture (SOA). Under the SOA environments, the multiagency mechanism will help the maturity and popularity of data assurance service over the Internet. By the wrapping of data transformation components with heterogeneous databases or platforms, it will create new component markets composed by many software vendors and assurance service companies to provide data assurance services for audit firms, regulators or third parties.

  13. Audit Monitoring For Quality Management System (QMS) In Malaysian Nuclear Agency

    International Nuclear Information System (INIS)

    Fazila Said; Nurul Huda Mudri; Nurul Zusyakirah Ishak

    2013-01-01

    Auditing for Quality Management System (QMS) is a tool that helps an organization to enhance the quality performance. The audit was performed to check, maintain and improve the QMS practice. It is a compulsory for an organization to undergo series of audit in order to maintain the certification based on standard. In Malaysian Nuclear Agency, audit activities is monitored by Research and Innovation Management Centre (RIMC) that manage and ensure the internal and external audit are performed effectively. This paper will discuss the audit status of the processes that implement MS ISO 9001 and laboratories that accredited with MS ISO/ IEC 17025 for consecutive five years from year 2008 till 2012. Among the factors that show the effectiveness of QMS are cumulative of non-conformance (nc) according to duration of certification, frequency of nc by clause and comparison of non conformance and conformance clause within five years. The improvement plans from RIMC are also have been discussed according to four factors; internal audit quality, organizational setting, management support and auditee attributes. (author)

  14. A computer-aided audit system for respiratory therapy consult evaluations: description of a method and early results.

    Science.gov (United States)

    Kester, Lucy; Stoller, James K

    2013-05-01

    Use of respiratory therapist (RT)-guided protocols enhances allocation of respiratory care. In the context that optimal protocol use requires a system for auditing respiratory care plans to assure adherence to protocols and expertise of the RTs generating the care plan, a live audit system has been in longstanding use in our Respiratory Therapy Consult Service. Growth in the number of RT positions and the need to audit more frequently has prompted development of a new, computer-aided audit system. The number and results of audits using the old and new systems were compared (for the periods May 30, 2009 through May 30, 2011 and January 1, 2012 through May 30, 2012, respectively). In contrast to the original, live system requiring a patient visit by the auditor, the new system involves completion of a respiratory therapy care plan using patient information in the electronic medical record, both by the RT generating the care plan and the auditor. Completing audits in the new system also uses an electronic respiratory therapy management system. The degrees of concordance between the audited RT's care plans and the "gold standard" care plans using the old and new audit systems were similar. Use of the new system was associated with an almost doubling of the rate of audits (ie, 11 per month vs 6.1 per month). The new, computer-aided audit system increased capacity to audit more RTs performing RT-guided consults while preserving accuracy as an audit tool. Ensuring that RTs adhere to the audit process remains the challenge for the new system, and is the rate-limiting step.

  15. Towards an integration of affiliated companies energy audit process system at P.T Astra International

    Science.gov (United States)

    Telaga, Abdi Suryadinata; Hartanto, Indra Dwi; Audina, Debby Rizky; Prabowo, Fransiscus Dimas

    2017-06-01

    Environmental awareness, stringent regulation and soaring energy costs, together make energy efficiency as an important pillar for every company. Particularly, in 2020, the ministry of energy and mineral resources of Indonesia has set a target to reduce carbon emission by 26%. For that reason, companies in Indonesia have to comply with the emission target. However, there is trade-off between company's productivity and carbon emission. Therefore, the companies' productivity must be weighed against the environmental effect such as carbon emission. Nowadays, distinguish excessive energy in a company is still challenging. The company rarely has skilled person that capable to audit energy consumed in the company. Auditing energy consumption in a company is a lengthy and time consuming process. As PT Astra International (AI) have 220 affiliated companies (AFFCOs). Occasionally, direct visit to audit energy consumption in AFFCOs is inevitable. However, capability to conduct on-site energy audit was limited by the availability of PT AI energy auditors. For that reason, PT AI has developed a set of audit energy tools or Astra green energy (AGEn) tools to aid the AFFCOs auditor to be able to audit energy in their own company. Fishbone chart was developed as an analysis tool to gather root cause of audit energy problem. Following the analysis results, PT AI made an improvement by developing an AGEn web-based system. The system has capability to help AFFCOs to conduct energy audit on-site. The system was developed using prototyping methodology, object-oriented system analysis and design (OOSAD), and three-tier architecture. The implementation of system used ASP.NET, Microsoft SQL Server 2012 database, and web server IIS 8.

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

    Directory of Open Access Journals (Sweden)

    Jaroslav Jambor

    2011-04-01

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

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

    Directory of Open Access Journals (Sweden)

    JAROSLAV JAMBOR

    2010-12-01

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

  18. Criteria-based audit to improve a district referral system in Malawi: A pilot study

    Directory of Open Access Journals (Sweden)

    Mlava Grace

    2008-09-01

    Full Text Available Abstract Background To study the feasibility of using criteria-based audit to improve a district referral system. Methods A criteria-based audit was used to assess the Salima District referral system in Malawi. A retrospective review of 60 obstetric emergencies referred from 12 health centres was conducted and compared with prior established standards for optimal referral of emergencies. Recommendations were made and implemented. Three months later, a re-audit was conducted (62 cases. Results There were significant improvements in 4 out of 7 standards: adequate resuscitation before referral (33.3% vs 88.7%; p = 0.001; delay of less than 2 hours from the time the ambulance is called to when the ambulance brought the patient to the hospital (42.8% vs 88.3%; p = 0.014; clinician attends to patient within 30 minutes of arrival to hospital (30.8% vs 92.6%; p = 0.001 and feedback given to the referring health centres (1.7% vs 91.9%; p 95% in both the initial audit and the re-audit: referred patients accompanied by a referral form; ambulances are available at all times and the district hospital is informed through short-wave radio by the health centre when a patient is referred. Conclusion Criteria-based audit can improve the ability of a district referral system to handle obstetric emergencies in countries with limited resources.

  19. Criteria-based audit to improve a district referral system in Malawi: a pilot study.

    Science.gov (United States)

    Kongnyuy, Eugene J; Mlava, Grace; van den Broek, Nynke

    2008-09-22

    To study the feasibility of using criteria-based audit to improve a district referral system. A criteria-based audit was used to assess the Salima District referral system in Malawi. A retrospective review of 60 obstetric emergencies referred from 12 health centres was conducted and compared with prior established standards for optimal referral of emergencies. Recommendations were made and implemented. Three months later, a re-audit was conducted (62 cases). There were significant improvements in 4 out of 7 standards: adequate resuscitation before referral (33.3% vs 88.7%; p = 0.001); delay of less than 2 hours from the time the ambulance is called to when the ambulance brought the patient to the hospital (42.8% vs 88.3%; p = 0.014); clinician attends to patient within 30 minutes of arrival to hospital (30.8% vs 92.6%; p = 0.001) and feedback given to the referring health centres (1.7% vs 91.9%; p 95%) in both the initial audit and the re-audit: referred patients accompanied by a referral form; ambulances are available at all times and the district hospital is informed through short-wave radio by the health centre when a patient is referred. Criteria-based audit can improve the ability of a district referral system to handle obstetric emergencies in countries with limited resources.

  20. Features partnership in auditing

    Directory of Open Access Journals (Sweden)

    V.P. Bondar

    2015-06-01

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

  1. Auditing orthopaedic audit.

    Science.gov (United States)

    Guryel, E; Acton, K; Patel, S

    2008-11-01

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

  2. Integrated Approach Model of Risk, Control and Auditing of Accounting Information Systems

    Directory of Open Access Journals (Sweden)

    Claudiu BRANDAS

    2013-01-01

    Full Text Available The use of IT in the financial and accounting processes is growing fast and this leads to an increase in the research and professional concerns about the risks, control and audit of Ac-counting Information Systems (AIS. In this context, the risk and control of AIS approach is a central component of processes for IT audit, financial audit and IT Governance. Recent studies in the literature on the concepts of risk, control and auditing of AIS outline two approaches: (1 a professional approach in which we can fit ISA, COBIT, IT Risk, COSO and SOX, and (2 a research oriented approach in which we emphasize research on continuous auditing and fraud using information technology. Starting from the limits of existing approaches, our study is aimed to developing and testing an Integrated Approach Model of Risk, Control and Auditing of AIS on three cycles of business processes: purchases cycle, sales cycle and cash cycle in order to improve the efficiency of IT Governance, as well as ensuring integrity, reality, accuracy and availability of financial statements.

  3. Audit, Control and Monitoring Design Patterns (ACMDP for Autonomous Robust Systems (ARS

    Directory of Open Access Journals (Sweden)

    A. Trad

    2005-03-01

    Full Text Available This paper proposes the Audit, Control and Monitoring Design Patterns (ACMDP for building Autonomous and Robust Systems (ARS such as Mobile Robot Systems (MRS. These patterns are also applicable to other Mission Critical and Complex Systems (MCCS. This paper presents a proposal which will help ARS project managers and engineers design, build and estimate the probability that an ARS will succeed or fail. Furthermore, this proposal offers the possibility to ARS problems with the help of audit, monitoring and controlling components, adjust the project management pathways, and define the problem sources as well as their possible solutions, in order to deliver an ARS or an MRS.

  4. Audit, Control and Monitoring Design Patterns (ACMDP for Autonomous Robust Systems (ARS

    Directory of Open Access Journals (Sweden)

    C. Trad

    2008-11-01

    Full Text Available This paper proposes the Audit, Control and Monitoring Design Patterns (ACMDP for building Autonomous and Robust Systems (ARS such as Mobile Robot Systems (MRS. These patterns are also applicable to other Mission Critical and Complex Systems (MCCS. This paper presents a proposal which will help ARS project managers and engineers design, build and estimate the probability that an ARS will succeed or fail. Furthermore, this proposal offers the possibility to ARS problems with the help of audit, monitoring and controlling components, adjust the project management pathways, and define the problem sources as well as their possible solutions, in order to deliver an ARS or an MRS.

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

    International Nuclear Information System (INIS)

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

    2009-01-01

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

  6. Balancing auditor choices during the transition from a mandatory to a voluntary joint audit system in Denmark

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    This paper examines agency explanations for choice of auditor in the context of the transition from a mandatory to a voluntary joint audit system in Denmark. Our findings suggest that companies do use auditor choices as a balancing mechanism against independence threats.More specifically, we find...... more frequent rotation when single auditor are appointed, more equal audit fee share in the year before the voluntary joint audit system took effect and higher propensity to choose non-BigN auditor (absence of dominance) when joint audits are chosen, and lower NAS increases when joint audits...... are involved. We also find that the length of relationship with prime BigN auditors are longer than for non-BigN, thus suggesting potential problem with independence in appearance consistent with the EC green paper issues raised concerning audit firm concentration. However, we do not find differences between...

  7. A study on assessment of bone mass from aluminum-equivalent image by digital imaging system

    International Nuclear Information System (INIS)

    Kim, Jin Soo; Kim, Jae Duck; Choi, Eui Hwan

    1997-01-01

    The purpose of this study was to evaluated the method for quantitative assessment of bone mass from aluminum-equivalent value of hydroxyapatite by using digital imaging system consisted of Power Macintosh 7200/120, 15-inch color monitor, and GT-9000 scanner with transparency unit. After aluminum-equivalent image made from correlation between aluminum thickness and grey scale, the accuracy of conversion to mass from aluminum-equivalent value was evaluated. Measured bone mass was compared with converted bone mass from aluminum-equivalent value of hydroxyapatite block by correlation formula between aluminum-equivalent value of hydroxy apatite block and hydroxyapatite mass. The results of this study were as follows : 1. Correlation between aluminum thickness and grey level for obtaining aluminum-equivalent image was high positively associated (r2=0.99). Converted masses from aluminum-equivalent value were very similar to measured masses. There was, statistically, no significant difference (P<0.05) between them. 2. Correlation between hydroxyapatite aluminum-equivalent and hydroxyapatite mass was shown to linear relation (r2 =0.95). 3. Converted masses from aluminum-equivalent value of 3 dry mandible segments were similar to measured masses. The difference between the exposure directions was not significantly different (P<0.05).

  8. Assessing Equivalent Viscous Damping Using Piping System test Results

    Energy Technology Data Exchange (ETDEWEB)

    Nie, J.; Morante, R.

    2010-07-18

    The specification of damping for nuclear piping systems subject to seismic-induced motions has been the subject of many studies and much controversy. Damping estimation based on test data can be influenced by numerous factors, consequently leading to considerable scatter in damping estimates in the literature. At present, nuclear industry recommendations and nuclear regulatory guidance are not consistent on the treatment of damping for analysis of nuclear piping systems. Therefore, there is still a need to develop a more complete and consistent technical basis for specification of appropriate damping values for use in design and analysis. This paper summarizes the results of recent damping studies conducted at Brookhaven National Laboratory.

  9. Clinical audit and reform of the UK research ethics review system.

    Science.gov (United States)

    Cave, E; Nichols, C

    2007-01-01

    There is an international consensus that medical research involving humans should only be undertaken in accordance with ethical principles. Paradoxically though, there is no consensus over the kinds of activities that constitute research and should be subject to review. In the UK and elsewhere, research requiring review is distinguished from clinical audit. Unfortunately the two activities are not always easy to differentiate from one another. Moreover, as the volume of audit increases and becomes more formal in response to the demand for evidence-based practice in medicine, the overlap between research and audit grows more acute. Arguably, similar ethical standards and systems for ensuring that those standards are met should be applied regardless of whether or not a project is classified as research or audit. At a time when the research ethics review system in the UK is undergoing significant reform it is important that the opportunity is not missed to address the longstanding research-audit problem. We discuss suggestions for further reform that addresses this issue.

  10. Auditing smear microscopy results according to time to detection using the BACTEC™ MGIT™ TB system.

    Science.gov (United States)

    Elsaghier, A A F

    2015-09-01

    Smear microscopy is a rapid method for the identification of the most infectious patients with mycobacterial infection. Suboptimal smear microscopy may significantly compromise or delay patient isolation and contact tracing. A stringent method for auditing mycobacterial smear results is thus needed. This article proposes an auditing tool based on time to detection (TTD) of culture-positive samples using the automated BACTEC™ MGIT™ 960 TB system. In our study, sputum samples subjected to liquefaction and concentration before staining with a TTD of ≤ 13 days using the BACTEC system should be positive on smear microscopy.

  11. The Development of COBOL and RPG Instructional Modules to Audit Computerized Accounting Systems.

    Science.gov (United States)

    Skudrna, Vincent J.

    1982-01-01

    Details steps involved (as found in the literature) in the systems approach to design and develop instruction in order to provide a rationale for the development of instructional modules in COBOL and RPG to teach accounting students how to audit computerized accounting systems. Outlines of two modules are appended. (EAO)

  12. THE IMPLICATIONS OF INFORMATION SYSTEMS AUDIT FOR FINANCIAL STATEMENT

    Directory of Open Access Journals (Sweden)

    Andrei-Mirel Florea

    2015-05-01

    Full Text Available The dependence on the information technology (IT is a common feature of all modern organizations. This dependence characterizes the private and public sectors, regardless of their mission, industry, geographical location, or type of organization. In this context, a successful organization, efficiency in operation, performance and quality are essential in order to reliably support the activity, which makes it necessary for the organizations to ensure the proper and efficient use of information technology. The compliance with the applicability of the regulations and standards of IT audit can help organizations to achieve all these goals.

  13. Theoretical grounds of internal audit in the system of state financial control in Ukraine

    Directory of Open Access Journals (Sweden)

    Dikan Larysa V.

    2013-03-01

    Full Text Available The article considers modern directions of reformation of the system of state financial control connected with introduction of the state internal financial control. It considers economic essence of the state internal financial control in the context of its components. It justifies the place of the internal audit in the system of the state internal financial control in Ukraine. It considers existing definitions of internal audit in legislative acts. It generalises views of scientists on interpretation of the “internal audit” notion. It provides definitions united in approaches. It conducts a critical analysis of generalised approaches. It offers the authors’ view on the essence of internal audit in budget institutions, which has certain positive features compared to existing ones.

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

    Science.gov (United States)

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

    2013-01-01

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

  15. Empirical Research Concerning the Impact of the Public Internal Audit on the Accounting System and its Reliability in Romanian Universities

    Directory of Open Access Journals (Sweden)

    Drăguşin Cristina-Petrina

    2016-12-01

    Full Text Available The present paper is materialized in an empirical study concerning the impact of the internal audit on the accounting system and its reliability, in case of public universities in Romania. In order to achieve the study, it was necessary to know the different points of view of the representatives of the accounting departments of public institutions of academic education, using a statistical survey based on questionnaire. The research objectives were focused on obtaining conclusions regarding: the importance of internal auditing of the accounting system and its reliability; the extent to which the internal audit manages to provide reasonable assurances regarding the accounting and financial activity; the importance in auditing of the items related to the accounting activity; the assurance and the adequacy of the human resources allocated to the internal audit departments; the frequency with which the internal audit reports projects are modified in order to follow the audited structure recommendations; the extent to which the audit reports reflect the reality; the internal audit activity contribution in improving the accounting systems and their reliability in the Romanian universities.

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

    Directory of Open Access Journals (Sweden)

    Kaurai E. Masanganise

    2013-06-01

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

  17. Implementation of transparency and accountability under risk-based audit of electronic procurement system

    Directory of Open Access Journals (Sweden)

    M.S. Pysmenna

    2017-08-01

    Full Text Available The research analyzes the international norms and practice of realization of the purpose of state audit authorities. It is established that the activities of the state audit are aimed at improving the lives of citizens, and for this purpose the control authority, through the implementation of the principles, should achieve the goals of strengthening the principles of accountability, transparency and integrity in government and public institutions, demonstrating constant importance for citizens, parliament and other stakeholders, maintaining integrity. The study of domestic legislation on state audit in relation to compliance with international norms is conducted; the gaps and inconsistencies regarding compliance with the basic principles of transparency and accountability that ensure the purpose of the control authority activities are identified. It is determined that in order to formulate reports on the results of public procurement audits for informing the public, it is necessary to improve and apply a broader methodology of risk-based audit. The article investigates the preconditions and identifies the risks of the electronic procurement system, provides their characteristics and identifies the areas, which are negatively affected by the risks. The author identifies the information components and management functions that cannot be performed qualitatively because of the existence of risks and threats; the author also specifies the procedures for internal control over the process of administration of public procurement, and if the procedures are faced with failure, it increases the identified risks. It is proved that the proposed method of identification and evaluation of the risks of the electronic public procurement system can be used not only as a verification tool but also as the basis for compilation of reports due to the grouping of violations of the negative consequences of risks for the functioning of the system. This will ensure the

  18. Head Worn Display System for Equivalent Visual Operations

    Science.gov (United States)

    Cupero, Frank; Valimont, Brian; Wise, John; Best. Carl; DeMers, Bob

    2009-01-01

    Head-Worn Displays or so-called, near-to-eye displays have potentially significant advantages in terms of cost, overcoming cockpit space constraints, and for the display of spatially-integrated information. However, many technical issues need to be overcome before these technologies can be successfully introduced into commercial aircraft cockpits. The results of three activities are reported. First, the near-to-eye display design, technological, and human factors issues are described and a literature review is presented. Second, the results of a fixed-base piloted simulation, investigating the impact of near to eye displays on both operational and visual performance is reported. Straight-in approaches were flown in simulated visual and instrument conditions while using either a biocular or a monocular display placed on either the dominant or non-dominant eye. The pilot's flight performance, visual acuity, and ability to detect unsafe conditions on the runway were tested. The data generally supports a monocular design with minimal impact due to eye dominance. Finally, a method for head tracker system latency measurement is developed and used to compare two different devices.

  19. Clinical governance in practice: closing the loop with integrated audit systems.

    Science.gov (United States)

    Taylor, L; Jones, S

    2006-04-01

    Clinical governance has been acknowledged as the driving force behind National Health Service (NHS) reform since the government white paper outlined a new style of NHS in the UK in 1997. The framework of clinical governance ensures that NHS organizations are accountable for continually improving the quality of their services and safeguarding high standards of care by creating an environment in which excellence in clinical care will develop. A major component of a clinical governance framework requires utilizing audit procedures, which assess the effectiveness of current systems and ultimately direct continual quality improvement. This paper describes the audit component of a local clinical governance framework designed for a unit based within an NHS trust, which has utilized a multidisciplinary approach to assess the effectiveness of a newly commissioned service and its impact on the residents and staff. The unit is a 12-bedded, low-secure-intensive rehabilitation unit for clients with severe and enduring mental illness. Using recognized and standardized psychometric outcome measures, information was collected on clinical symptoms, social functioning, social behaviour, quality of life, relationship quality with named nurses and medication side-effects. Additionally, confidential staff measures were included to assess levels of burnout, identify expressed emotion and assess staff perception of models of illness. The paper includes a comprehensive account of how managerial commitment, teaching processes and application of technology ensured prompt data collection and maintained the momentum through the audit timescale. Data analysis and presentation of data in both clinical reviews and in senior management meetings within the unit are discussed. Findings highlight the full integration of the audit system into the processes of the unit. Clinically, the paper highlights the enhancement of the knowledge base of the client group and the influence on clinical decision

  20. Description logic-based methods for auditing frame-based medical terminological systems

    NARCIS (Netherlands)

    Cornet, Ronald; Abu-Hanna, Ameen

    2005-01-01

    Objective: Medical terminological systems (TSs) play an increasingly important role in health care by supporting recording, retrieval and analysis of patient information. As the size and complexity of TSs are growing, the need arises for means to audit them, i.e. verify and maintain (logical)

  1. Dosimetric verification of radiotherapy treatment planning systems in Serbia: national audit.

    Science.gov (United States)

    Rutonjski, Laza; Petrović, Borislava; Baucal, Milutin; Teodorović, Milan; Cudić, Ozren; Gershkevitsh, Eduard; Izewska, Joanna

    2012-09-12

    Independent external audits play an important role in quality assurance programme in radiation oncology. The audit supported by the IAEA in Serbia was designed to review the whole chain of activities in 3D conformal radiotherapy (3D-CRT) workflow, from patient data acquisition to treatment planning and dose delivery. The audit was based on the IAEA recommendations and focused on dosimetry part of the treatment planning and delivery processes. The audit was conducted in three radiotherapy departments of Serbia. An anthropomorphic phantom was scanned with a computed tomography unit (CT) and treatment plans for eight different test cases involving various beam configurations suggested by the IAEA were prepared on local treatment planning systems (TPSs). The phantom was irradiated following the treatment plans for these test cases and doses in specific points were measured with an ionization chamber. The differences between the measured and calculated doses were reported. The measurements were conducted for different photon beam energies and TPS calculation algorithms. The deviation between the measured and calculated values for all test cases made with advanced algorithms were within the agreement criteria, while the larger deviations were observed for simpler algorithms. The number of measurements with results outside the agreement criteria increased with the increase of the beam energy and decreased with TPS calculation algorithm sophistication. Also, a few errors in the basic dosimetry data in TPS were detected and corrected. The audit helped the users to better understand the operational features and limitations of their TPSs and resulted in increased confidence in dose calculation accuracy using TPSs. The audit results indicated the shortcomings of simpler algorithms for the test cases performed and, therefore the transition to more advanced algorithms is highly desirable.

  2. Dosimetric verification of radiotherapy treatment planning systems in Serbia: national audit

    Directory of Open Access Journals (Sweden)

    Rutonjski Laza

    2012-09-01

    Full Text Available Abstract Background Independent external audits play an important role in quality assurance programme in radiation oncology. The audit supported by the IAEA in Serbia was designed to review the whole chain of activities in 3D conformal radiotherapy (3D-CRT workflow, from patient data acquisition to treatment planning and dose delivery. The audit was based on the IAEA recommendations and focused on dosimetry part of the treatment planning and delivery processes. Methods The audit was conducted in three radiotherapy departments of Serbia. An anthropomorphic phantom was scanned with a computed tomography unit (CT and treatment plans for eight different test cases involving various beam configurations suggested by the IAEA were prepared on local treatment planning systems (TPSs. The phantom was irradiated following the treatment plans for these test cases and doses in specific points were measured with an ionization chamber. The differences between the measured and calculated doses were reported. Results The measurements were conducted for different photon beam energies and TPS calculation algorithms. The deviation between the measured and calculated values for all test cases made with advanced algorithms were within the agreement criteria, while the larger deviations were observed for simpler algorithms. The number of measurements with results outside the agreement criteria increased with the increase of the beam energy and decreased with TPS calculation algorithm sophistication. Also, a few errors in the basic dosimetry data in TPS were detected and corrected. Conclusions The audit helped the users to better understand the operational features and limitations of their TPSs and resulted in increased confidence in dose calculation accuracy using TPSs. The audit results indicated the shortcomings of simpler algorithms for the test cases performed and, therefore the transition to more advanced algorithms is highly desirable.

  3. Performance of the internal audit department under ERP systems: empirical evidence from Taiwanese firms

    Science.gov (United States)

    Tsai, Wen-Hsien; Chen, Hui-Chiao; Chang, Jui-Chu; Leu, Jun-Der; Chao Chen, Der; Purbokusumo, Yuyun

    2015-10-01

    In this study, the performance of the internal audit department (IAD) and its contribution to a company under enterprise resource planning (ERP) systems was examined. It is anticipated that this will provide insight into the factors perceived to be crucial to a company's effectiveness. A theoretical framework was developed and tested using the sample of Taiwanese companies. Using mail survey procedures, we elicited perceptions from key internal auditors about the ERP system and auditing software, as well as their opinions concerning the IAD's effectiveness and its contribution within a company. Data were analysed using the partial least square (PLS) regression to test the hypotheses. Drawing upon a sample of Taiwanese firms, the study suggests that a firm can improve the performance of the IAD through an enterprise-wide integrated, effective ERP system and appropriate auditing software. At the same time, the performance of the IAD can also contribute significantly to the company. The results also show that investments in computer-assisted auditing techniques (CAATs) are crucial due to their tremendous effectiveness in regard to the performance of the IAD and for the contributions CAATs can make to a company.

  4. Online patient dosimetry and an image quality audit system in digital radiology

    International Nuclear Information System (INIS)

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

    2006-01-01

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

  5. Audit, Control and Monitoring Design Patterns (ACMDP) for Autonomous Robust Systems (ARS)

    OpenAIRE

    C. Trad; A. Trad

    2008-01-01

    This paper proposes the Audit, Control and Monitoring Design Patterns (ACMDP) for building Autonomous and Robust Systems (ARS) such as Mobile Robot Systems (MRS). These patterns are also applicable to other Mission Critical and Complex Systems (MCCS). This paper presents a proposal which will help ARS project managers and engineers design, build and estimate the probability that an ARS will succeed or fail. Furthermore, this proposal offers the possibility to ARS problems with...

  6. Implementation of an Analytical Model for Leakage Neutron Equivalent Dose in a Proton Radiotherapy Planning System

    Directory of Open Access Journals (Sweden)

    John Eley

    2015-03-01

    Full Text Available Equivalent dose from neutrons produced during proton radiotherapy increases the predicted risk of radiogenic late effects. However, out-of-field neutron dose is not taken into account by commercial proton radiotherapy treatment planning systems. The purpose of this study was to demonstrate the feasibility of implementing an analytical model to calculate leakage neutron equivalent dose in a treatment planning system. Passive scattering proton treatment plans were created for a water phantom and for a patient. For both the phantom and patient, the neutron equivalent doses were small but non-negligible and extended far beyond the therapeutic field. The time required for neutron equivalent dose calculation was 1.6 times longer than that required for proton dose calculation, with a total calculation time of less than 1 h on one processor for both treatment plans. Our results demonstrate that it is feasible to predict neutron equivalent dose distributions using an analytical dose algorithm for individual patients with irregular surfaces and internal tissue heterogeneities. Eventually, personalized estimates of neutron equivalent dose to organs far from the treatment field may guide clinicians to create treatment plans that reduce the risk of late effects.

  7. Equivalent to Represent Inertial and Primary Frequency Control Effects of an External System

    DEFF Research Database (Denmark)

    Weckesser, Johannes Tilman Gabriel; Van Cutsem, Thierry

    2017-01-01

    This paper presents a novel equivalent, which is suitable for simulation of inertial and primary frequency control effects. In the model reduction procedure, dynamic power injectors are used to replace the external system and to mimic its dynamic behavior. The parameters of the equivalents...... are tuned with a simple approach presented in this paper. The effectiveness of the proposed method is demonstrated on a modified version of the ENTSO-E Dynamic Study Model. The results show that the system frequency response of the unreduced system is retained and a speedup of the simulations of around 4...

  8. Description logic-based methods for auditing frame-based medical terminological systems.

    Science.gov (United States)

    Cornet, Ronald; Abu-Hanna, Ameen

    2005-07-01

    Medical terminological systems (TSs) play an increasingly important role in health care by supporting recording, retrieval and analysis of patient information. As the size and complexity of TSs are growing, the need arises for means to audit them, i.e. verify and maintain (logical) consistency and (semantic) correctness of their contents. This is not only important for the management of TSs but also for providing their users with confidence about the reliability of their contents. Formal methods have the potential to play an important role in the audit of TSs, although there are few empirical studies to assess the benefits of using these methods. In this paper we propose a method based on description logics (DLs) for the audit of TSs. This method is based on the migration of the medical TS from a frame-based representation to a DL-based one. Our method is characterized by a process in which initially stringent assumptions are made about concept definitions. The assumptions allow the detection of concepts and relations that might comprise a source of logical inconsistency. If the assumptions hold then definitions are to be altered to eliminate the inconsistency, otherwise the assumptions are revised. In order to demonstrate the utility of the approach in a real-world case study we audit a TS in the intensive care domain and discuss decisions pertaining to building DL-based representations. This case study demonstrates that certain types of inconsistencies can indeed be detected by applying the method to a medical terminological system. The added value of the method described in this paper is that it provides a means to evaluate the compliance to a number of common modeling principles in a formal manner. The proposed method reveals potential modeling inconsistencies, helping to audit and (if possible) improve the medical TS. In this way, it contributes to providing confidence in the contents of the terminological system.

  9. Corporate social responsibility audit: Theoretical aspects

    Directory of Open Access Journals (Sweden)

    Artem Koldovskyi

    2015-08-01

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

  10. Patientsmate©: the implementation and evaluation of an online prospective audit system.

    LENUS (Irish Health Repository)

    McHugh, Seamus Mark

    2010-11-18

    Introduction  Inaccuracy in Hospital Inpatient Enquiry (HIPE)\\/Casemix-based data has been reported as high as 26%. This results in financial waste and makes effective audit impossible. We aimed to develop a novel web-based outcome audit system. Methods  A web-based online audit system, Patientsmate©, was developed using an integrated database system written in the programme language PHP. Data were inputted by the surgical team responsible for the patients care. A prospective comparison study of the new Patientsmate© and the standard HIPE systems, was performed over a 1-month period and involving two general surgical teams in April 2010. In addition, a Likert-scale based questionnaire was designed and hosted within the Patientsmate© system. A focus group of those clinicians directly involved in data accessing and input were then invited to complete the questionnaire in order to assess usability of the system. Results  During the study period there were a total of 108 patients and 88 procedures. Our study confirms the accuracy of clinician derived data, with the Patientsmate© system more accurately recording number of patients (83% vs. 80.6%), number of procedures (85.2% vs. 68.1%) and hospital day case rate (52% vs. 47.1%). Inputting data using Patientsmate© for a single patient took 6-7 minutes. Of those using the system, 75% reported feeling comfortable after using it once only and 100% were satisfied with the layout of the online interface. Conclusion  The Patientsmate© system allows for increased accuracy in outcome-based data as compared with the HIPE system, facilitating audit, financial savings and the appropriate allocation of services.

  11. Two of a Kind: Are Your Districts' Evaluation Systems Equivalent? Ask the Team

    Science.gov (United States)

    Jacques, Catherine

    2013-01-01

    States in the midst of implementing evaluation reforms face a common dilemma: how to ensure that all your districts are implementing quality educator evaluation systems while still providing them with the flexibility to design systems best suited to their own unique needs. One answer is to create an equivalency process (also known as an approval…

  12. Environmental Programs: Summary Report on the Joint Audit of DoD Wastewater Treatment Systems

    National Research Council Canada - National Science Library

    Gimble, Thomas

    2002-01-01

    ...; Naval Audit Service; and Air Force Audit Agency perform a joint audit to determine whether the Services and the Defense Logistics Agency were reporting correct Clean Water Act information and how well the Services...

  13. Internal audits of psychosocial risks at workplaces with certified OHS management systems

    OpenAIRE

    Helbo, Anne; Hohnen, Pernille; Hasle, Peter

    2016-01-01

    Psychosocial risks are widely recognized as a major challenge at work, a challenge that most organizationsfind difficult to manage in practice. The OHSAS 18001 standard provides a framework for the managementof occupational health and safety risks, including psychosocial risks. However, suchoccupational health and safety management (OHSM) systems tend to have difficulties in adequatelyaddressing psychosocial risks at work. A crucial element in the OHSM system is internal audits. We haveinvest...

  14. Financial Management: U.S. Army Corps of Engineers Financial Information Imported Into the Defense Departmental Reporting System - Audited Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul J; Peek, Marvin L; Armstrong, Jack L; Wenzel, Paul C; Furey, Kathleen A; Zimmerman, Craig W

    2004-01-01

    ... are: the Corps of Engineers Financial Management System, the Corps of Engineers Enterprise Management Information System, and the Defense Departmental Reporting System - Audited Financial Statements...

  15. Development of a social auditing management system to measure responsibility in a supply chain : Case Company: Pramia

    OpenAIRE

    Tran, Lien

    2012-01-01

    The purpose of this study was to develop an auditing system for a case company, Pramia, which would measure and manage responsibility throughout their supply chain. This was done by researching theoretical methodology in social auditing and key concepts related to the study and also a practical method used to gain insight on developing the management system. This thesis addresses the issues and needs of Pramia, provides a layout of actions for the revised management system, as well as a plan ...

  16. Stabilizing Parametric Region of Multiloop PID Controllers for Multivariable Systems Based on Equivalent Transfer Function

    Directory of Open Access Journals (Sweden)

    Xiaoli Luan

    2016-01-01

    Full Text Available The aim of this paper is to determine the stabilizing PID parametric region for multivariable systems. Firstly, a general equivalent transfer function parameterization method is proposed to construct the multiloop equivalent process for multivariable systems. Then, based on the equivalent single loops, a model-based method is presented to derive the stabilizing PID parametric region by using the generalized Hermite-Biehler theorem. By sweeping over the entire ranges of feasible proportional gains and determining the stabilizing regions in the space of integral and derivative gains, the complete set of stabilizing PID controllers can be determined. The robustness of the design procedure against the approximation in getting the SISO plants is analyzed. Finally, simulation of a practical model is carried out to illustrate the effectiveness of the proposed technique.

  17. POSSIBILITY OF IMPROVING EXISTING STANDARDS AND METHODOLOGIES FOR AUDITING INFORMATION SYSTEMS TO PROVIDE E-GOVERNMENT SERVICES

    Directory of Open Access Journals (Sweden)

    Евгений Геннадьевич Панкратов

    2014-03-01

    Full Text Available This article analyzes the existing methods of e-government systems audit, their shortcomings are examined.  The approaches to improve existing techniques and adapt them to the specific characteristics of e-government systems are suggested. The paper describes the methodology, providing possibilities of integrated assessment of information systems. This methodology uses systems maturity models and can be used in the construction of e-government rankings, as well as in the audit of their implementation process. Maturity models are based on COBIT, COSO methodologies and models of e-government, developed by the relevant committee of the UN. The methodology was tested during the audit of information systems involved in the payment of temporary disability benefits. The audit was carried out during analysis of the outcome of the pilot project for the abolition of the principle of crediting payments for disability benefits.DOI: http://dx.doi.org/10.12731/2218-7405-2014-2-5

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

    Directory of Open Access Journals (Sweden)

    Friederike Albersmeier

    2010-01-01

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

  19. Data Equivalency of an Interactive Voice Response System for Home Assessment of Back Pain and Function

    Directory of Open Access Journals (Sweden)

    William S Shaw

    2007-01-01

    Full Text Available BACKGROUND: Interactive voice response (IVR systems that collect survey data using automated, push-button telephone responses may be useful to monitor patients’ pain and function at home; however, its equivalency to other data collection methods has not been studied.

  20. Apples to Apples: Equivalent-Reliability Power Systems Across Diverse Resource Mix Scenarios

    Energy Technology Data Exchange (ETDEWEB)

    Stephen, Gordon W [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Frew, Bethany A [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Sigler, Devon [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Jones, Wesley B [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

    2018-03-28

    Electricity market research is highly price sensitive, and prices are strongly influenced by balance of supply and demand. This work looks at how to combine capacity expansion models and reliability assessment tools to assess equivalent-reliability power systems across diverse resource mix scenarios.

  1. Scattering-equivalent multichannel systems and n-body (n>=3) nuclear forces

    International Nuclear Information System (INIS)

    Saenz, A.W.; Zachary, W.W.

    1975-01-01

    Rigorous conditions are given for two nonrelativistic N-particle (N>=2) systems with unitarily equivalent Hamiltonians to yield the same scattering amplitudes. This allows the phenomenological investigation of n-body (n>=3) nuclear forces by varying nuclear bound-state wave-functions while leaving unaltered the pertinent scattering predictions. (Auth.)

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

    Science.gov (United States)

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

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

    Science.gov (United States)

    Harasymiuk, Jolanta; Barski, Janusz

    2017-07-01

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

  4. Dosimetric inter-institutional comparison in European radiotherapy centres: Results of IAEA supported treatment planning system audit.

    Science.gov (United States)

    Gershkevitsh, Eduard; Pesznyak, Csilla; Petrovic, Borislava; Grezdo, Joseph; Chelminski, Krzysztof; do Carmo Lopes, Maria; Izewska, Joanna; Van Dyk, Jacob

    2014-05-01

    One of the newer audit modalities operated by the International Atomic Energy Agency (IAEA) involves audits of treatment planning systems (TPS) in radiotherapy. The main focus of the audit is the dosimetry verification of the delivery of a radiation treatment plan for three-dimensional (3D) conformal radiotherapy using high energy photon beams. The audit has been carried out in eight European countries - Estonia, Hungary, Latvia, Lithuania, Serbia, Slovakia, Poland and Portugal. The corresponding results are presented. The TPS audit reviews the dosimetry, treatment planning and radiotherapy delivery processes using the 'end-to-end' approach, i.e. following the pathway similar to that of the patient, through imaging, treatment planning and dose delivery. The audit is implemented at the national level with IAEA assistance. The national counterparts conduct the TPS audit at local radiotherapy centres through on-site visits. TPS calculated doses are compared with ion chamber measurements performed in an anthropomorphic phantom for eight test cases per algorithm/beam. A set of pre-defined agreement criteria is used to analyse the performance of TPSs. TPS audit was carried out in 60 radiotherapy centres. In total, 190 data sets (combination of algorithm and beam quality) have been collected and reviewed. Dosimetry problems requiring interventions were discovered in about 10% of datasets. In addition, suboptimal beam modelling in TPSs was discovered in a number of cases. The TPS audit project using the IAEA methodology has verified the treatment planning system calculations for 3D conformal radiotherapy in a group of radiotherapy centres in Europe. It contributed to achieving better understanding of the performance of TPSs and helped to resolve issues related to imaging, dosimetry and treatment planning.

  5. Reliability assessment of restructured power systems using reliability network equivalent and pseudo-sequential simulation techniques

    International Nuclear Information System (INIS)

    Ding, Yi; Wang, Peng; Goel, Lalit; Billinton, Roy; Karki, Rajesh

    2007-01-01

    This paper presents a technique to evaluate reliability of a restructured power system with a bilateral market. The proposed technique is based on the combination of the reliability network equivalent and pseudo-sequential simulation approaches. The reliability network equivalent techniques have been implemented in the Monte Carlo simulation procedure to reduce the computational burden of the analysis. Pseudo-sequential simulation has been used to increase the computational efficiency of the non-sequential simulation method and to model the chronological aspects of market trading and system operation. Multi-state Markov models for generation and transmission systems are proposed and implemented in the simulation. A new load shedding scheme is proposed during generation inadequacy and network congestion to minimize the load curtailment. The IEEE reliability test system (RTS) is used to illustrate the technique. (author)

  6. A system for the quality audit of treatment dose delivery in radiotherapy

    Energy Technology Data Exchange (ETDEWEB)

    Williams, J.R.; Bradnam, M.S.; McCurrach, G.M.; Deehan, C.; Johnston, S. (West of Scotland Health Boards, Glasgow (United Kingdom). Department of Clinical Physics and Bio-Engineering)

    1991-03-01

    Treatment planning is a process requiring the cooperation of a number of different staff groups. The possibility for error is well recognised and quality control procedures are necessary to ensure that the chances of errors in planning leading to incorrect treatments are as low as possible. An audit system is described which is based on the calculation of the dose delivered to the patient using the parameters set for treatment as input data. The calculated dose is compared with the prescribed dose and errors greater than a defined limit are flagged. During a period of 19 months during which this audit procedure has been operating a total of 14 errors in excess of 5 percent were discovered and corrected, this is approximately 0.5 percent of the total number of plans checked. (author). 10 refs.; 1 fig.; 1 tab.

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

    Science.gov (United States)

    Šurinová, Yulia

    2013-12-01

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

  8. Equivalent Quantum Equations in a System Inspired by Bouncing Droplets Experiments

    Science.gov (United States)

    Borghesi, Christian

    2017-07-01

    In this paper we study a classical and theoretical system which consists of an elastic medium carrying transverse waves and one point-like high elastic medium density, called concretion. We compute the equation of motion for the concretion as well as the wave equation of this system. Afterwards we always consider the case where the concretion is not the wave source any longer. Then the concretion obeys a general and covariant guidance formula, which leads in low-velocity approximation to an equivalent de Broglie-Bohm guidance formula. The concretion moves then as if exists an equivalent quantum potential. A strictly equivalent free Schrödinger equation is retrieved, as well as the quantum stationary states in a linear or spherical cavity. We compute the energy (and momentum) of the concretion, naturally defined from the energy (and momentum) density of the vibrating elastic medium. Provided one condition about the amplitude of oscillation is fulfilled, it strikingly appears that the energy and momentum of the concretion not only are written in the same form as in quantum mechanics, but also encapsulate equivalent relativistic formulas.

  9. Continuous Auditing Paradigma Baru dalam Pengauditan

    OpenAIRE

    Sihaloho, Ferry

    2005-01-01

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

  10. Analytical laboratory quality audits

    Energy Technology Data Exchange (ETDEWEB)

    Kelley, William D.

    2001-06-11

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

  11. A model supporting Business Continuity auditing & planning in Information Systems

    NARCIS (Netherlands)

    Zambon, Emmanuele; Bolzoni, D.; Etalle, Sandro; Salvato, Marco

    2007-01-01

    One of the main tasks of IT business continuity planning (BCP) is to guarantee that incidents affecting the IT infrastructure do not affect the availability of IT-dependent business processes beyond a given acceptable extent. Carrying out BCP of information systems is particularly challenging,

  12. A model supporting Business Continuity auditing & planning in Information Systems

    NARCIS (Netherlands)

    Zambon, Emmanuele; Bolzoni, D.; Etalle, Sandro; Salvato, Marco

    2007-01-01

    One of the main tasks of IT business continuity planing (BCP) is guaranteeing that incidents affecting the IT infrastructure do not affect the availability of IT-dependent business processes beyond a given acceptable extent. Carrying out BCP of information systems is particularly challenging because

  13. The UK radiotherapy dosimetry audit network

    International Nuclear Information System (INIS)

    Thwaites, D.I.

    2002-01-01

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

  14. Desktop system for accounting, audit, and research in A&E.

    Science.gov (United States)

    Taylor, C J; Brain, S G; Bull, F; Crosby, A C; Ferguson, D G

    1997-01-01

    The development of a database for audit, research, and accounting in accident and emergency (A&E) is described. The system uses a desktop computer, an optical scanner, sophisticated optical mark reader software, and workload management data. The system is highly flexible, easy to use, and at a cost of around 16,000 pounds affordable for larger departments wishing to move towards accounting. For smaller departments, it may be an alternative to full computerisation. Images Figure 1 Figure 2 Figure 3 Figure 5 Figure 6 PMID:9132200

  15. Use of simplified dynamic equivalent for the power system stability analysis

    Energy Technology Data Exchange (ETDEWEB)

    Mgaya, E.V.; Tlusty, J.; Muller, Z. [Czech Technical Univ. in Prague (Czech Republic). Dept. of Electrical Power Engineering

    2008-07-01

    Future restructured electric power systems will contain distributed generators that are not directly controlled by electric utilities. This study considered the impacts of distributed generation on distribution system control and operations. The system architecture was simulated in order to determine optimal technical and economic control signals. Two models were used to analyze steady state operations and to calculate short circuit ratio and coupling impedances. Dynamic stability analyses were conducted to determine dynamic stability indices based on eigenvalue systems. The indices were used to describe the rate at which the system will return to a stable equilibrium point and rate the system's ability to leave an unstable equilibrium point. The dynamic behaviour of the meshed power system was analyzed in relation to 2 regulated generators working into an equivalent connection. Results from the steady state condition model and the short circuit calculations were used to develop the dynamic equivalent. Results from the study showed that the coupled models can be used to monitor faults and their impact on distribution system equipment. 4 refs., 11 figs.

  16. Auditing radiation sterilization facilities

    Science.gov (United States)

    Beck, Jeffrey A.

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

  17. Computer Assisted Audit Techniques

    OpenAIRE

    Eugenia Iancu; Mihaela Tulvinschi; Veronica Grosu

    2007-01-01

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

  18. Quality system and audit of human skin allografts

    International Nuclear Information System (INIS)

    Van Baare, J.

    1999-01-01

    Allograft skin has long been recognised as an important resource in the management of bum wounds. The important issue in skin banking is fust to guarantee safety of human cadaveric donor skin. Second, the quality of the allografts should be assured. The Euro Skin Bank, established in 1976, is located in The Netherlands. Not only in The Netherlands, but in many other (European) countries no specific regulation exists for tissue banking. With respect to skin banking in The Netherlands the Euro Skin Bank requested the government what regulations should be applied on their activities. It was stated in 1994 that human allografl skin should be regarded as a phan-naceutical drug, a magistral preparation. The Euro Skin Bank should therefore be subjected to the guidelines given for the Good Laboraton, Practices and Good Manufacturing Practices to process allogmft skin. Nevertheless, it was in the opinion of the Euro Skin Bank that regulating human tissue as a pharmaceutical drug was not sufficient e.g. no specific regulations for serologic testing of the tissue donor is given, which should be one of the most important issues in tissue banking. Recently the government has published new legislation for tissue banks in The Netherlands: on July I st, 1998, a new legislation was enforced concerning organ and tissue donation and on November I st, 1998, quality requirements for organ and tissue banks are published. The European Community discussed the possibility to bring all animal and human tissues under the Medical Device Directive (MDD). Soon it was proposed not to incorporate viable hw-nan tissue into the MDD. Last year all human tissue was excluded from the MDD. Lack of European regulations has been resulted in national laws, e.g. in The Netherlands, Germany and France. Possibly there might be a more significant role for the European Association of Tissue Banks in the near future for European legislation on tissue banking. In order to have a standard quality system wmch is

  19. Dosimetry audit simulation of treatment planning system in multicenters radiotherapy

    Science.gov (United States)

    Kasmuri, S.; Pawiro, S. A.

    2017-07-01

    Treatment Planning System (TPS) is an important modality that determines radiotherapy outcome. TPS requires input data obtained through commissioning and the potentially error occurred. Error in this stage may result in the systematic error. The aim of this study to verify the TPS dosimetry to know deviation range between calculated and measurement dose. This study used CIRS phantom 002LFC representing the human thorax and simulated all external beam radiotherapy stages. The phantom was scanned using CT Scanner and planned 8 test cases that were similar to those in clinical practice situation were made, tested in four radiotherapy centers. Dose measurement using 0.6 cc ionization chamber. The results of this study showed that generally, deviation of all test cases in four centers was within agreement criteria with average deviation about -0.17±1.59 %, -1.64±1.92 %, 0.34±1.34 % and 0.13±1.81 %. The conclusion of this study was all TPS involved in this study showed good performance. The superposition algorithm showed rather poor performance than either analytic anisotropic algorithm (AAA) and convolution algorithm with average deviation about -1.64±1.92 %, -0.17±1.59 % and -0.27±1.51 % respectively.

  20. Pulse Equivalent Area Based Orientation of a Class of Under-Actuated System under Constraints

    Directory of Open Access Journals (Sweden)

    ATIF ALI

    2017-07-01

    Full Text Available A PEA (Pulse Equivalent Area approach for orientation control of an under actuated pointing device is proposed. The presented work is a sequel to the earlier work done by the authors for the orientation control of the drill machine. The desired orientation is realized through control pulses during specific roll instants. These pulses are generated through single pair of electromagnets mounted on the housing of the pointing device. Due to practical limitation of the system, there is an additional constraint on the actuating signal. The amplitude of the actuating signal is fixed and the Pulse width or duration of the pulse can vary. A discrete equivalent model of pointing device is also developed. A novel approach based on PEA is developed since the exact solution of discrete equivalent model under constraints was not possible. The simulations are included to compare proposed technique with the existing technique developed for similar systems. The performance is also shown under both nominal and parameter variations through Monte Carlo simulations

  1. Some problematic issues of auditing of transactions for intangible assets commercialization in the system of franchise relations

    Directory of Open Access Journals (Sweden)

    S.F. Legenchuk

    2016-06-01

    Full Text Available The features of internal auditing of franchising as one of the forms of commercialization of intellectual property have been analyzed in the article. The necessity of development of methods of internal auditing of transactions for intangible assets commercialization in the system of franchise relations has been grounded. The essences of commercialization of intellectual property as intangible assets and the forms of its expression have been grounded. The stages of intellectual property lifecycle have been considered. The features of legal regulation of franchise transactions in Ukraine have been disclosed. The directions of the implementation of the auditing in the field of franchising have been outlined and grounded. The basic causes of internal auditing of franchise transactions have been outlined. The main stages of internal auditing of franchise transactions have been disclosed. The features of taking of the evidences within the internal auditing of franchise transactions for the selected objects (accrual and payment of royalties, the acquisition of assets through authorized distributors, the procedure of calculation and payment of the advertising fee; overall compliance of the requirements of franchise.

  2. Equivalences in Biological and Economical Systems: Peloton Dynamics and the Rebound Effect.

    Directory of Open Access Journals (Sweden)

    Hugh Trenchard

    Full Text Available An interdisciplinary bridge is proposed between principles of collective behavior in biological systems, particularly bicycle pelotons, and the economic phenomenon called the rebound effect. Two main equivalencies are proposed between aspects of peloton dynamics and aspects of energy service efficiencies and the rebound effect. Firstly, a threshold whereby weaker cyclists, up to maximal capacities, sustain speeds of pacesetters by drafting; equivalent to a threshold whereby consumers will not exceed maximum allocated budgets for energy services, costs for which are externally determined. Secondly, a threshold of peloton dynamics whereby, below this threshold, weaker cyclists share costly non-drafting positions, whereas above this threshold cyclists cannot share these positions but can sustain pacesetter speeds. This is in turn equivalent to the threshold in the context of energy service efficiency, whereby consumers will increase spending to the limit indicated by the rebound magnitude but not to their maximum allocated budgets. These thresholds are a consequence of the model equations, and the latter threshold is explained by consumer apprehension that existing energy efficiencies could disappear or be negative, when consumers would be over budget. This partly explains long term rebound increase, whereby consumers increase consumption as confidence rises that cost savings due to energy service efficiency is stable.

  3. Equivalences in Biological and Economical Systems: Peloton Dynamics and the Rebound Effect.

    Science.gov (United States)

    Trenchard, Hugh; Perc, Matjaz

    2016-01-01

    An interdisciplinary bridge is proposed between principles of collective behavior in biological systems, particularly bicycle pelotons, and the economic phenomenon called the rebound effect. Two main equivalencies are proposed between aspects of peloton dynamics and aspects of energy service efficiencies and the rebound effect. Firstly, a threshold whereby weaker cyclists, up to maximal capacities, sustain speeds of pacesetters by drafting; equivalent to a threshold whereby consumers will not exceed maximum allocated budgets for energy services, costs for which are externally determined. Secondly, a threshold of peloton dynamics whereby, below this threshold, weaker cyclists share costly non-drafting positions, whereas above this threshold cyclists cannot share these positions but can sustain pacesetter speeds. This is in turn equivalent to the threshold in the context of energy service efficiency, whereby consumers will increase spending to the limit indicated by the rebound magnitude but not to their maximum allocated budgets. These thresholds are a consequence of the model equations, and the latter threshold is explained by consumer apprehension that existing energy efficiencies could disappear or be negative, when consumers would be over budget. This partly explains long term rebound increase, whereby consumers increase consumption as confidence rises that cost savings due to energy service efficiency is stable.

  4. Critical features of an auditable management system for an ISO 9000-compatible occupational health and safety standard.

    Science.gov (United States)

    Levine, S; Dyjack, D T

    1997-04-01

    An International Organization for Standardization (ISO) 9001: 1994-harmonized occupational health and safety (OHS) management system has been written at the University of Michigan, and reviewed, revised, and accepted under the direction of the American Industrial Hygiene Association (AIHA) Occupational Health and Safety Management Systems (OHSMS) Task Force and the Board of Directors. This system is easily adaptable to the ISO 14001 format and to both OHS and environmental management system applications. As was the case with ISO 9001: 1994, this system is expected to be compatible with current production quality and OHS quality systems and standards, have forward compatibility for new applications, and forward flexibility, with new features added as needed. Since ISO 9001: 1987 and 9001: 1994 have been applied worldwide, the incorporation of harmonized OHS and environmental management system components should be acceptable to business units already performing first-party (self-) auditing, and second-party (contract qualification) auditing. This article explains the basis of this OHS management system, its relationship to ISO 9001 and 14001 standards, the philosophy and methodology of an ISO-harmonized system audit, the relationship of these systems to traditional OHS audit systems, and the authors' vision of the future for application of such systems.

  5. Followup Audit of Controls Over Operating System and Security Software and Other General Controls for Computer Systems Supporting the Defense Finance and Accounting Service

    National Research Council Canada - National Science Library

    1996-01-01

    This is the third in a series of followup audits made to evaluate the corrective actions taken by the Defense Finance and Accounting Service, the Defense Information Systems Agency, and the Defense...

  6. Commissions of audit in Australia: health system privatisation directives and civil conscription protections.

    Science.gov (United States)

    Colton, Caroline; Faunce, Thomas

    2014-03-01

    The use of commissions of audit as vehicles to drive privatisation policy agendas in areas such as health service delivery has become popular with conservative federal and State governments. Such commissions have characteristically been established early in the terms of such governments with carefully planned terms of reference and membership. The policy directions they advocate, unlike election policies, have not come under the intense scrutiny, wide public debate or the opportunities for (dis)endorsement afforded by the electoral process. Governments do, however, anticipate and often accept recommendations from these reviews, and use them as justification to implement policy based on their findings. This highlights the power entrusted to review bodies and the risks to the public interest arising from limited public consultation. An example can be seen in the proposed privatisation of important aspects of Australia's public sector, particularly including those related to health systems delivery, currently entering a new iteration through the work of the National Commission of Audit appointed in October 2013. The NCA follows on from various State audit commissions which in recent years have directed the divestment of government responsibilities to the private and not-for-profit sectors. Through a discussion on the formation of policy frameworks by the NCA and the Queensland Commission of Audit, this column examines the ideological thrust of the commissions and how they synergise to produce a national directive on the future of public sector health services. The practical impacts on health service procurement and delivery in critical areas are examined, using the case of the federally contracted out medical service for asylum seekers and two hospitals in Western Australia, a State which is well advanced in the privatisation of public hospitals. The column then examines the release to the media early in the NCA's process of the submission to introduce a $6 general

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

    National Research Council Canada - National Science Library

    2005-01-01

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

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

    National Research Council Canada - National Science Library

    2005-01-01

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

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

    National Research Council Canada - National Science Library

    2005-01-01

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

  10. Recommendations: Introducing the quality system into the use of significant ionizing radiation sources in radiotherapy. TLD audit by mail within the quality system in radiotherapy

    International Nuclear Information System (INIS)

    Ekendahl, D.; Valenta, J.; Horakova, I.

    2005-01-01

    The publication consists of the following sections: TLD measurement methodology (Description of the TLD system; Dose determination); TLD audit in radiotherapy: methodologies and evaluation of results (Checking the dose calculated by the planning system and beam quality control; Checking the calculated dose distribution using a versatile phantom; Checking the calculated doses for linear accelerators with multilammelar collimators; Evaluation and analysis of results; Organizing a performing audits by mail); and Annexes: Detailed guidelines and protocols for radiotherapy departments. (P.A.)

  11. Computer assisted audit techniques

    Directory of Open Access Journals (Sweden)

    Dražen Danić

    2008-12-01

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

  12. Investigation on optimization design of equivalent water depth truncated mooring system

    Science.gov (United States)

    Zhang, Huoming; Sun, Zhilin; Yang, Jianmin; Gao, Mingzheng

    2009-02-01

    The oil industry is now increasingly concentrating their efforts and activities in connection with developing fields in deeper waters, ranging typically from 500 m to 3000 m worldwide. However, the modeling of a full-depth system has become difficult presently; no tank facility is sufficiently large to perform the testing of a complete FPS with compliant mooring in 1000 m to 3000 m depth, within reasonable limits of model scale. Until recently, the most feasible procedure to meet this challenge seems to be the so-called “hybrid model testing technique”. To implement this technique, the first and important step is to design the equivalent water depth truncated mooring system. In this work, the optimization design of the equivalent water depth truncated mooring system in hybrid model testing for deep sea platforms is investigated. During the research, the similarity of static characteristics between the truncated and full depth system is mainly considered. The optimization mathematical model for the equivalent water depth truncated system design is set up by using the similarity in numerical value of the static characteristics between the truncated system and the full depth one as the objective function. The dynamic characteristic difference between the truncated and full depth mooring system can be minished by selecting proper design rule. To calculate the static characteristics of the mooring system, the fourth order Runge-Kutta method is used to solve the static equilibrium equation of the single mooring line. After the static characteristic of the single mooring line is calculated, the static characteristic of the whole mooring system is calculated with Lagrange numerical interpolation method. The mooring line material database is established and the standard material name and the diameter of the mooring line are selected as the primary key. The improved simulated annealing algorithm for continual & discrete variables and the improved complex algorithm for

  13. The Applicability of the Risk Analysis System in Tax Audit Effectiveness (A Sample Application on Gaziantep Carpet Sector

    Directory of Open Access Journals (Sweden)

    Atilla Ahmet UĞUR

    2016-12-01

    Full Text Available Tax audit which is an undeniable part of the correct collection of taxes covering a significant portion of public expenditure is increasingly important in our tax where the basis of the declaration is valid. The necessity of tax audit to be effective is accepted by everyone without a doubt, but the issue of efficiency in tax audit has always been a problem. The effectiveness of tax audit is increasingly important in terms of the fiscal policy of the country and therefore of general economic policy. Various options have been put forward on ways to improve the efficiency of tax audit. One of these options is the risk analysis method. Risk analysis is an activity in which taxpayer's activities are analyzed in terms of groups and sectors through the risk analysis system which is formed by collecting all kind of information data and statistics and it is the activity to identify risk areas in this way. In this sense this study addresses a sample application of the risk analysis system for the Gaziantep Carpet Sector.

  14. INTERNAL AUDIT OF THE QUALITY

    OpenAIRE

    N. Andreescu

    2012-01-01

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

  15. Effect of the solar wind conditions on the ionospheric equivalent current systems

    Directory of Open Access Journals (Sweden)

    J. J. Zhang

    2013-03-01

    Full Text Available We employ a global magnetohydrodynamics (MHD model, namely the PPMLR-MHD model, to investigate the effect of the solar wind conditions, such as the interplanetary magnetic field (IMF clock angle, southward IMF magnitude and solar wind speed, on the average pattern of the ionospheric equivalent current systems (ECS. A new method to derive ECS from the MHD model is proposed and applied, which takes account of the oblique magnetic field line effects. The model results indicate that when the IMF is due northward, the ECS are very weak while the current over polar region is stronger than the lower latitude; when the IMF rotates southward, the two-cell current system dominates, the eastward electrojet on the afternoon sector and the westward electrojet on the dawn sector increase rapidly while the westward electrojet is stronger than the eastward electrojet. Under southward IMF, the intensity of the westward electrojet and eastward electrojet both increase with the increase of the southward IMF magnitude and solar wind speed, and the increase is very sharp for the westward electrojet. Furthermore, we compare the geomagnetic perturbations on the ground represented by the simulated average ECS with the observation-based statistical results under similar solar wind conditions. It is found that the model results generally match with the observations, but the underestimation of the eastward equivalent current on the dusk sector is the main limitation of the present model.

  16. Tissue Equivalent Phantom Design for Characterization of a Coherent Scatter X-ray Imaging System

    Science.gov (United States)

    Albanese, Kathryn Elizabeth

    Scatter in medical imaging is typically cast off as image-related noise that detracts from meaningful diagnosis. It is therefore typically rejected or removed from medical images. However, it has been found that every material, including cancerous tissue, has a unique X-ray coherent scatter signature that can be used to identify the material or tissue. Such scatter-based tissue-identification provides the advantage of locating and identifying particular materials over conventional anatomical imaging through X-ray radiography. A coded aperture X-ray coherent scatter spectral imaging system has been developed in our group to classify different tissue types based on their unique scatter signatures. Previous experiments using our prototype have demonstrated that the depth-resolved coherent scatter spectral imaging system (CACSSI) can discriminate healthy and cancerous tissue present in the path of a non-destructive x-ray beam. A key to the successful optimization of CACSSI as a clinical imaging method is to obtain anatomically accurate phantoms of the human body. This thesis describes the development and fabrication of 3D printed anatomical scatter phantoms of the breast and lung. The purpose of this work is to accurately model different breast geometries using a tissue equivalent phantom, and to classify these tissues in a coherent x-ray scatter imaging system. Tissue-equivalent anatomical phantoms were designed to assess the capability of the CACSSI system to classify different types of breast tissue (adipose, fibroglandular, malignant). These phantoms were 3D printed based on DICOM data obtained from CT scans of prone breasts. The phantoms were tested through comparison of measured scatter signatures with those of adipose and fibroglandular tissue from literature. Tumors in the phantom were modeled using a variety of biological tissue including actual surgically excised benign and malignant tissue specimens. Lung based phantoms have also been printed for future

  17. External audit in radiotherapy dosimetry

    International Nuclear Information System (INIS)

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

    1996-01-01

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

  18. IT auditing

    NARCIS (Netherlands)

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

    2008-01-01

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

  19. Justification of directions of technological and price audit systems changes for the purpose of high-rise construction innovating

    Science.gov (United States)

    Rogacheva, Yana; Panenkov, Andrey; Petrikova, Zinaida; Nezhnikova, Ekaterina

    2018-03-01

    Improving the quality of high-rise buildings under modern conditions should be based not only on compliance with the norms of technical regulations, but also on ensuring energy efficiency, environmental friendliness, and intellectuality, which can be achieved only through the introduction of innovations at all stages of the life cycle of the investment project. Authors of this article justified the need for a mechanism of technological and price audit of projects. They also suggested the model of life cycle of organizational and economic changes, connected with implantation of the mechanism of projects audit. They showed innovation character of ecological high-rise construction for the whole life cycle. Authors also made proposals to change the audit system for high-rise construction projects in the focus of its environmental friendliness.

  20. Equivalent circuit for the characterization of the resonance mode in piezoelectric systems

    Science.gov (United States)

    Fernández-Afonso, Y.; García-Zaldívar, O.; Calderón-Piñar, F.

    2015-12-01

    The impedance properties in polarized piezoelectric can be described by electric equivalent circuits. The classic circuit used in the literature to describe real systems is formed by one resistor (R), one inductance (L) and one capacitance C connected in series and one capacity (C0) connected in parallel with the formers. Nevertheless, the equation that describe the resonance and anti-resonance frequencies depends on a complex manner of R, L, C and C0. In this work is proposed a simpler model formed by one inductance (L) and one capacity (C) in series; one capacity (C0) in parallel; one resistor (RP) in parallel and one resistor (RS) in series with other components. Unlike the traditional circuit, the equivalent circuit elements in the proposed model can be simply determined by knowing the experimental values of the resonance frequency fr, anti-resonance frequency fa, impedance module at resonance frequency |Zr|, impedance module at anti-resonance frequency |Za| and low frequency capacitance C0, without fitting the impedance experimental data to the obtained equation.

  1. Equivalent circuit for the characterization of the resonance mode in piezoelectric systems

    Directory of Open Access Journals (Sweden)

    Y. Fernández-Afonso

    2015-12-01

    Full Text Available The impedance properties in polarized piezoelectric can be described by electric equivalent circuits. The classic circuit used in the literature to describe real systems is formed by one resistor (R, one inductance (L and one capacitance C connected in series and one capacity (C0 connected in parallel with the formers. Nevertheless, the equation that describe the resonance and anti-resonance frequencies depends on a complex manner of R, L, C and C0. In this work is proposed a simpler model formed by one inductance (L and one capacity (C in series; one capacity (C0 in parallel; one resistor (RP in parallel and one resistor (RS in series with other components. Unlike the traditional circuit, the equivalent circuit elements in the proposed model can be simply determined by knowing the experimental values of the resonance frequency fr, anti-resonance frequency fa, impedance module at resonance frequency |Zr|, impedance module at anti-resonance frequency |Za| and low frequency capacitance C0, without fitting the impedance experimental data to the obtained equation.

  2. Internal Audits: A Must for Governing Boards.

    Science.gov (United States)

    Allcorn, Seth

    1983-01-01

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

  3. 78 FR 5409 - Ongoing Equivalence Verifications of Foreign Food Regulatory Systems

    Science.gov (United States)

    2013-01-25

    ... Zealand, Denmark, Germany, Belgium, and Canada. This program continued until 1988, when it was... regulatory information and compliance history from foreign countries should affect audits and re-inspections... based on the capability of a country to share useful regulatory information and compliance history...

  4. A system for remote dosimetry audit of 3D-CRT, IMRT and VMAT based on lithium formate dosimetry

    International Nuclear Information System (INIS)

    Adolfsson, Emelie; Gustafsson, Håkan; Lund, Eva; Alm Carlsson, Gudrun; Olsson, Sara; Carlsson Tedgren, Åsa

    2014-01-01

    Summary: The aim of this work was to develop and test a remote end-to-end audit system using lithium formate EPR dosimeters. Four clinics were included in a pilot study, absorbed doses determined in the PTV agreed with TPS calculated doses within ±5% for 3D-CRT and ±7% (k = 1) for IMRT/VMAT dose plans

  5. Development of prediction system of dose equivalent rate around a package

    International Nuclear Information System (INIS)

    Nakao, Tetsuya; Minakami, Goro; Taniuchi, Hiroaki; Fujisawa, Kyosuke; Matsukawa, Yukio; Mimura, Shigemi.

    1993-01-01

    A new system is developed that can evaluate the radiation strength of the source in detail, on the basis of the irradiation history of each fuel assembly in a TN-12 or 12A package, and then to determine the best way to organize the assemblies in the package so that the dose equivalent rate around a package is kept to a minimum. This system for minimizing the danger of radiation for operators involved in packaging and transporting spent fuel was developed for personal computer use, to offer ease in handling and high adaptability. The data input is done in dialogue style, with a variety of check functions. In checks to verify the accuracy of the shielding calculation data in this system by comparing the calculated values with several kinds of measured values, the reliability of this new system has been shown to be very high. Since its high utility has been recognized, the system has already been put into use in actual transportation situations. (J.P.N.)

  6. Efficient Power-Transfer Capability Analysis of the TET System Using the Equivalent Small Parameter Method.

    Science.gov (United States)

    Yanzhen Wu; Hu, A P; Budgett, D; Malpas, S C; Dissanayake, T

    2011-06-01

    Transcutaneous energy transfer (TET) enables the transfer of power across the skin without direct electrical connection. It is a mechanism for powering implantable devices for the lifetime of a patient. For maximum power transfer, it is essential that TET systems be resonant on both the primary and secondary sides, which requires considerable design effort. Consequently, a strong need exists for an efficient method to aid the design process. This paper presents an analytical technique appropriate to analyze complex TET systems. The system's steady-state solution in closed form with sufficient accuracy is obtained by employing the proposed equivalent small parameter method. It is shown that power-transfer capability can be correctly predicted without tedious iterative simulations or practical measurements. Furthermore, for TET systems utilizing a current-fed push-pull soft switching resonant converter, it is found that the maximum energy transfer does not occur when the primary and secondary resonant tanks are "tuned" to the nominal resonant frequency. An optimal turning point exists, corresponding to the system's maximum power-transfer capability when optimal tuning capacitors are applied.

  7. Damage Equivalent Test Methodologies as Design Elements for Journal Bearing Systems

    Directory of Open Access Journals (Sweden)

    Florian Summer

    2017-12-01

    Full Text Available The current paper addresses the field of experimental research of journal bearing systems. In this regard, the challenges are dealt with concerning simultaneous testing with a close correlation to the industrial application and with a high resolution of tribological processes. Concerning this aspect, two damage equivalent laboratory test methodologies for journal slide bearing systems are presented, and their ability to visualize certain performance parameters of bearing systems are emphasized (for instance friction performance, (start stop wear processes, and seizure events. The results clearly emphasize that the applied methodologies provide accurate findings regarding specific effects of selective parameters/changes on the performance of bearing systems, such as polymer overlays may result in improved mixed friction sliding conditions if designed properly, and they provide superior start stop wear resistance; the use of specific corrosion inhibitors can successfully prevent tribo-corrosion on bronze bearings; a decrease of oil viscosity increases solid friction share but decreases fluid friction; lubricant anti-wear additives are able to improve seizure resistance and sliding properties of bearing systems depending on formulation harmonization; and novel bearing material coatings, e.g., sputtered SnCu, can significantly improve emergency running capabilities.

  8. Equivalent ZF precoding scheme for downlink indoor MU-MIMO VLC systems

    Science.gov (United States)

    Fan, YangYu; Zhao, Qiong; Kang, BoChao; Deng, LiJun

    2018-01-01

    In indoor visible light communication (VLC) systems, the channels of photo detectors (PDs) at one user are highly correlated, which determines the choice of spatial diversity model for individual users. In a spatial diversity model, the signals received by PDs belonging to one user carry the same information, and can be combined directly. Based on the above, we propose an equivalent zero-forcing (ZF) precoding scheme for multiple-user multiple-input single-output (MU-MIMO) VLC systems by transforming an indoor MU-MIMO VLC system into an indoor multiple-user multiple-input single-output (MU-MISO) VLC system through simply processing. The power constraints of light emitting diodes (LEDs) are also taken into account. Comprehensive computer simulations in three scenarios indicate that our scheme can not only reduce the computational complexity, but also guarantee the system performance. Furthermore, the proposed scheme does not require noise information in the calculating of the precoding weights, and has no restrictions on the numbers of APs and PDs.

  9. The Equivalent Linearization Method with a Weighted Averaging for Analyzing of Nonlinear Vibrating Systems

    Directory of Open Access Journals (Sweden)

    N. D. Anh

    Full Text Available Abstract In this paper, the Equivalent Linearization Method (ELM with a weighted averaging, which is proposed by Anh (Anh, 2015, is applied to analyze some vibrating systems with nonlinearities. The strongly nonlinear Duffing oscillator with third, fifth, and seventh powers of the amplitude, the other strongly nonlinear oscillators and the cubic Duffing with discontinuity are considered. The results obtained via this method are compared with the ones achieved by the Min-Max Approach (MMA, the Modified Lindstedt - Poincare Method (MLPM, the Parameter - Expansion Method (PEM, the Homotopy Perturbation Method (HPM and 4th order Runge-Kutta method. The obtained results demonstrate that this method is very convenient for solving nonlinear equations and also can be successfully exerted to a lot of practical engineering and physical problems.

  10. Ambient neutron dose equivalent during proton therapy using wobbling scanning system: Measurements and calculations

    Science.gov (United States)

    Lin, Yung-Chieh; Lee, Chung-Chi; Chao, Tsi-Chian; Tsai, Hui-Yu

    2017-11-01

    Neutron production is a concern in proton therapy, particularly in scattering proton beam delivery systems. Despite this fact, little is known about the effects of secondary neutron exposure around wobbling scattered proton treatment nozzles. The objective of this study was to estimate the neutron dose level resulting from the use of a wobbling scattered proton treatment unit. We applied the Monte Carlo method for predict the ambient neutron dose equivalent, H*(10), per absorbed dose at the treatment isocenter, D, in the proton therapy center of Chang Gung Memorial Hospital, Linkou, Taiwan. For a 190-MeV proton beam, H* (10) / D values typically decreased with the distance from the isocenter, being 1.106 mSv/Gy at the isocenter versus 0.112 mSv/Gy at a distance of 150 cm from the isocenter. The H* (10) / D values generally decreased as the neutron receptors moved away from the isocenter, and increased when the angle from the initial beam axis increased. The ambient neutron dose equivalents were observed to be slightly lower in the direction of multileaf collimator movement. For radiation protection, the central axis of a proton-treated patient is suggested to be at the 0° angle of the beam. If the beam direction at the 90° angle is necessary, the patient axis is suggested to be along with the direction of MLC movement. Our study provides the neutron dose level and neutron energy fluence for the first wobbling proton system at the proton therapy center of Chang Gung Memorial Hospital.

  11. Equivalence principles and electromagnetism

    Science.gov (United States)

    Ni, W.-T.

    1977-01-01

    The implications of the weak equivalence principles are investigated in detail for electromagnetic systems in a general framework. In particular, it is shown that the universality of free-fall trajectories (Galileo weak equivalence principle) does not imply the validity of the Einstein equivalence principle. However, the Galileo principle plus the universality of free-fall rotation states does imply the Einstein principle.

  12. Thermodynamic equivalence between the Lennard-Jones and hard-core attractive Yukawa systems

    International Nuclear Information System (INIS)

    Kadiri, Y.; Albaki, R.; Bretonnet, J.L.

    2008-01-01

    The investigation of the thermodynamic properties of the Lennard-Jones (LJ) fluid is made by means of a system of particles interacting with a potential of hard-core plus attractive Yukawa tail (HCY). Due to the similarity between the LJ potential and the HCY potential in its overall form, it is worthwhile seeking to approximate the LJ potential in much the same way that the hard-sphere reference potential has been so used. The study consists in describing the thermodynamics of the LJ fluid in terms of the equivalent HCY system, whose the properties are known accurately, by means of mapping the thermodynamic quantities for the HCY potential parameters. The method is feasible owing to a convenient analytical expression of the Helmholtz free energy from the mean-spherical approximation expanded in power of the inverse temperature. Two different procedures are used to determine the parameters of the HCY potential as a function of the thermodynamic states: one is based on the simultaneous fits of pressure and internal energy of the LJ system and the other uses the concept of collision frequency. The reasonable homogeneity of the results in both procedures of mapping makes that the HCY potential is a very good reference system, whose the proposed theoretical expressions can be used confidently to predict the thermodynamic properties of more realistic potentials

  13. Equivalence principle for quantum systems: dephasing and phase shift of free-falling particles

    Science.gov (United States)

    Anastopoulos, C.; Hu, B. L.

    2018-02-01

    We ask the question of how the (weak) equivalence principle established in classical gravitational physics should be reformulated and interpreted for massive quantum objects that may also have internal degrees of freedom (dof). This inquiry is necessary because even elementary concepts like a classical trajectory are not well defined in quantum physics—trajectories originating from quantum histories become viable entities only under stringent decoherence conditions. From this investigation we posit two logically and operationally distinct statements of the equivalence principle for quantum systems. Version A: the probability distribution of position for a free-falling particle is the same as the probability distribution of a free particle, modulo a mass-independent shift of its mean. Version B: any two particles with the same velocity wave-function behave identically in free fall, irrespective of their masses. Both statements apply to all quantum states, including those without a classical correspondence, and also for composite particles with quantum internal dof. We also investigate the consequences of the interaction between internal and external dof induced by free fall. For a class of initial states, we find dephasing occurs for the translational dof, namely, the suppression of the off-diagonal terms of the density matrix, in the position basis. We also find a gravitational phase shift in the reduced density matrix of the internal dof that does not depend on the particle’s mass. For classical states, the phase shift has a natural classical interpretation in terms of gravitational red-shift and special relativistic time-dilation.

  14. Study of equivalent retention among different polymer-solvent systems in thermal field-flow fractionation

    International Nuclear Information System (INIS)

    Kim, Won Suk; Park, Young Hun; Lee, Dai Woon; Moon, Myeong Hee; Yu, Euy Kyung

    1998-01-01

    An equivalent retention has been experimentally observed in thermal field-flow fractionation (ThFF) for different polymer-solvent systems. It is shown that iso-retention between two sets of polymer-solvent systems can be obtained by adjusting the temperature difference (ΔT) according to the difference in the ration of ordinary diffusion coefficient to thermal diffusion coefficient. This method uses a compensation of field strength (ΔT) in ThFFF at a fixed condition of cold wall temperature. It is applied for the calculation of molecular weight of polymers based on a calibration run of different standards obtained at an adjusted ΔT. The polymer standards used in this study are polystyrene (PS), polymethylmethacrylate (PMMA), and polytetrahydrofuran (PTHF). Three carrier solvents, tetrahydrofuran (THF), methylethylketone (MEK) and ethylacetate (ETAc) were employed. Though the accuracy in the calculation of molecular weight is dependent on the difference in the slope of log λ vs. log M which is related to Mark-Houwink constant a, it shows reasonable agreement within about 6% of relative error in molecular weight calculation for the polymer-solvent systems having similar a value

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

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

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

  16. THE AUDIT OF RECEPTION PROCESS

    Directory of Open Access Journals (Sweden)

    Dorina MOCUŢA

    2013-01-01

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

  17. Audit of radiology communication systems for critical, urgent, and unexpected significant findings.

    Science.gov (United States)

    Duncan, K A; Drinkwater, K J; Dugar, N; Howlett, D C

    2016-03-01

    To determine the compliance of UK radiology departments and trusts/healthcare organisations with National Patient Safety Agency and Royal College of Radiologist's published guidance on the communication of critical, urgent, and unexpected significant radiological findings. A questionnaire was sent to all UK radiology department audit leads asking for details of their current departmental policy regarding the issuing of alerts; use of automated electronic alert systems; methods of notification of clinicians of critical, urgent, and unexpected significant radiological findings; monitoring of results receipt; and examples of the more common types of serious pathologies for which alerts were issued. One hundred and fifty-four of 229 departments (67%) responded. Eighty-eight percent indicated that they had a policy in place for the communication of critical, urgent, and unexpected significant radiological findings. Only 34% had an automated electronic alert system in place and only 17% had a facility for service-wide electronic tracking of radiology reports. In only 11 departments with an electronic acknowledgement system was someone regularly monitoring the read rate. There is wide variation in practice across the UK with regard to the communication and monitoring of reports with many departments/trusts not fully compliant with published UK guidance. Despite the widespread use of electronic systems, only a minority of departments/trusts have and use electronic tracking to ensure reports have been read and acted upon. Copyright © 2015 The Royal College of Radiologists. Published by Elsevier Ltd. All rights reserved.

  18. An equivalent unbalance identification method for the balancing of nonlinear squeeze-film damped rotordynamic systems

    Science.gov (United States)

    Torres Cedillo, Sergio G.; Bonello, Philip

    2016-01-01

    The high pressure (HP) rotor in an aero-engine assembly cannot be accessed under operational conditions because of the restricted space for instrumentation and high temperatures. This motivates the development of a non-invasive inverse problem approach for unbalance identification and balancing, requiring prior knowledge of the structure. Most such methods in the literature necessitate linear bearing models, making them unsuitable for aero-engine applications which use nonlinear squeeze-film damper (SFD) bearings. A previously proposed inverse method for nonlinear rotating systems was highly limited in its application (e.g. assumed circular centered SFD orbits). The methodology proposed in this paper overcomes such limitations. It uses the Receptance Harmonic Balance Method (RHBM) to generate the backward operator using measurements of the vibration at the engine casing, provided there is at least one linear connection between rotor and casing, apart from the nonlinear connections. A least-squares solution yields the equivalent unbalance distribution in prescribed planes of the rotor, which is consequently used to balance it. The method is validated on distinct rotordynamic systems using simulated casing vibration readings. The method is shown to provide effective balancing under hitherto unconsidered practical conditions. The repeatability of the method, as well as its robustness to noise, model uncertainty and balancing errors, are satisfactorily demonstrated and the limitations of the process discussed.

  19. STATUTORY AUDIT AND PERFORMANCE AUDIT

    Directory of Open Access Journals (Sweden)

    Suciu Gheorghe

    2012-06-01

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

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

    Science.gov (United States)

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

    2016-11-01

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

  1. Schools of Excellence AND Equity? Using Equity Audits as a Tool to Expose a Flawed System of Recognition

    Directory of Open Access Journals (Sweden)

    Kathleen M Brown

    2010-01-01

    Full Text Available The purpose of this article is to demonstrate how equity audits can be used as a tool to expose disparate achievement in schools that, on the surface and to the public, appear quite similar. To that end, the researcher probed beyond surface-level performance composite scores into deeper, more hidden data associated with state-recognized "Honor Schools of Excellence." How is "excellence" defined and operationalized in these schools? Are these schools "excellent" for all students? Can a school really be classified by the state as "excellent" and yet still have significant "gaps" and disparities? If so, is the state's formula used to identify exemplary schools too simple, dogmatic, and institutionally flawed? Through the use of equity audits, quantitative data was collected to scan for systemic patterns of equity and inequity across multiple domains of student learning and activities within 24 elementary schools. The intent was to document and distinguish between schools that are promoting and supporting both academic excellence (small gap schools; SGS and systemic equity and schools that are not (large gap schools; LGS. Results reveal that although demographic, teacher quality, and programmatic audits all indicated a fair amount of equity between SGS and LGS, the achievement audit between both types of schools indicated great disparities. By controlling for or eliminating some of the external variables and internal factors often cited for the achievement gaps between white middle-class children and children of color or children from low-income families, the findings from this study raise more questions than answers. Results do indicate that equity audits are a practical, easy-to-apply tool that educators can use to identify inequalities objectively.

  2. Internal Audits of QMS (COTS) -

    Data.gov (United States)

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

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

    Science.gov (United States)

    Leroy, É; Ponsard, N

    2015-10-01

    A working group within the French association of radiotherapy quality managers (AFQSR) proposed to implement an inter-institution audit among radiotherapy quality managers to share best practices, experience, and to have an external measurement of the effectiveness of the quality control processes implemented. A checklist was devised based on the French nuclear safety authority guide N(o) 5 and a procedure was formalized. The audit focuses on the effectiveness of the quality management process in radiotherapy. This article details the rationale for the project and conduct of the audit. Copyright © 2015. Published by Elsevier SAS.

  4. 75 FR 61413 - Notice of Availability of Biotechnology Quality Management System Audit Standard and Evaluation...

    Science.gov (United States)

    2010-10-05

    ...We are advising the public that the Animal and Plant Health Inspection Service has developed an audit standard for its biotechnology compliance assistance program. The audit standard, which was made available in draft form for comment in an earlier notice, will be used by participating regulated entities to develop and implement sound management practices, thus enhancing compliance with the regulatory requirements for field trials and movement of genetically engineered organisms in 7 CFR part 340. We are also making available a document containing our evaluation of the comments we received on the draft audit standard.

  5. Increasing the Efficiency of IT Audit Methodology by Using the Organizations Tolerance to IT Systems Availability

    Directory of Open Access Journals (Sweden)

    Cristian AMANCEI

    2010-01-01

    Full Text Available The purpose of this paper is to present a method of identifying key risks during IT audit of an organization, regardless of the organization activity, and presenting the impact of the risks identified on the audit methodology. Our main focus is reducing the risk identification during phase during an audit mission. Due to the fast changing economy, the need for efficiency in resources allocation is greater than ever. Optimal use of predefined risk matrix proves to be the main element contributing to an increase in efficiency.

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

    Directory of Open Access Journals (Sweden)

    Nurul Komalasari

    2017-01-01

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

  7. Production ecology of agroforestry systems: A minimal mechanistic model and analytical derivation of the land equivalent ratio

    NARCIS (Netherlands)

    Keesman, K.J.; Werf, van der W.; Keulen, van H.

    2007-01-01

    In this paper, the yield and the land equivalent ratio (LER) of a silvo-arable agroforestry (SAF) system, containing one tree and one crop species, is analyzed analytically using a minimal mechanistic model describing the system dynamics. Light competition between tree and crop is considered using

  8. Data Exploration and Analysis of Alternative Learning System Accreditation and Equivalency Test Result Using Data Mining

    Science.gov (United States)

    Talingdan, J. A.; Trinidad, J. T., Jr.; Palaoag, T. D.

    2018-03-01

    Alternative Learning System (ALS) is a subsystem of Depatment of Education (DepEd) that serves as an option of learners who cannot afford to go in a formal education. The research focuses on the data exploration and analysis of ALS accreditation and equivalency test result using data mining. The ALS 2014 to 2016 A & E test results in the secondary level were used as data sets in the study. The A & E test results revealed that the passing rate is doubled per year. The results were clustered using k- means clustering algorithm and they were grouped into good, medium, and low standard learners to identify students need exceptional stuff for enhancement. From the clustered data, it was found out that the strand they are weak in is strand 4 which is the Development of Self and a Sense of Community with a general average of 84.23. It also revealed that the essay type of exam got the lowest score with a general average of 2.14 compared to the multiple type of exam that covers the five learning strands. Furthermore, decision tree and naive bayes were also employed in the study to predict the performance of the learners in the A & E test and determine which is better to use for prediction. It was concluded that naive bayes performs better because the accuracy rate is higher than the decision tree algorithm.

  9. Solar system expansion and strong equivalence principle as seen by the NASA MESSENGER mission.

    Science.gov (United States)

    Genova, Antonio; Mazarico, Erwan; Goossens, Sander; Lemoine, Frank G; Neumann, Gregory A; Smith, David E; Zuber, Maria T

    2018-01-18

    The NASA MESSENGER mission explored the innermost planet of the solar system and obtained a rich data set of range measurements for the determination of Mercury's ephemeris. Here we use these precise data collected over 7 years to estimate parameters related to general relativity and the evolution of the Sun. These results confirm the validity of the strong equivalence principle with a significantly refined uncertainty of the Nordtvedt parameter η = (-6.6 ± 7.2) × 10 -5 . By assuming a metric theory of gravitation, we retrieved the post-Newtonian parameter β = 1 + (-1.6 ± 1.8) × 10 -5 and the Sun's gravitational oblateness, [Formula: see text] = (2.246 ± 0.022) × 10 -7 . Finally, we obtain an estimate of the time variation of the Sun gravitational parameter, [Formula: see text] = (-6.13 ± 1.47) × 10 -14 , which is consistent with the expected solar mass loss due to the solar wind and interior processes. This measurement allows us to constrain [Formula: see text] to be <4 × 10 -14 per year.

  10. Solar system expansion and strong equivalence principle as seen by the NASA MESSENGER mission

    Science.gov (United States)

    Genova, Antonio; Mazarico, Erwan; Goossens, Sander; Lemoine, Frank G.; Neumann, Gregory A.; Smith, David E.; Zuber, Maria T.

    2018-01-01

    The NASA MESSENGER mission explored the innermost planet of the solar system and obtained a rich data set of range measurements for the determination of Mercury's ephemeris. Here we use these precise data collected over 7 years to estimate parameters related to general relativity and the evolution of the Sun. These results confirm the validity of the strong equivalence principle with a significantly refined uncertainty of the Nordtvedt parameter η = (-6.6 ± 7.2) × 10-5. By assuming a metric theory of gravitation, we retrieved the post-Newtonian parameter β = 1 + (-1.6 ± 1.8) × 10-5 and the Sun's gravitational oblateness, J2⊙J2⊙ = (2.246 ± 0.022) × 10-7. Finally, we obtain an estimate of the time variation of the Sun gravitational parameter, GM⊙°/GM⊙GM⊙°/GM⊙ = (-6.13 ± 1.47) × 10-14, which is consistent with the expected solar mass loss due to the solar wind and interior processes. This measurement allows us to constrain ∣∣G°∣∣/GG°/G to be <4 × 10-14 per year.

  11. Equivalent dynamical complexity in a many-body quantum and collective human system

    Directory of Open Access Journals (Sweden)

    Neil F. Johnson

    2011-03-01

    Full Text Available Proponents of Complexity Science believe that the huge variety of emergent phenomena observed throughout nature, are generated by relatively few microscopic mechanisms. Skeptics however point to the lack of concrete examples in which a single mechanistic model manages to capture relevant macroscopic and microscopic properties for two or more distinct systems operating across radically different length and time scales. Here we show how a single complexity model built around cluster coalescence and fragmentation, can cross the fundamental divide between many-body quantum physics and social science. It simultaneously (i explains a mysterious recent finding of Fratini et al. concerning quantum many-body effects in cuprate superconductors (i.e. scale of 10−9 − 10−4 meters and 10−12 − 10−6 seconds, (ii explains the apparent universality of the casualty distributions in distinct human insurgencies and terrorism (i.e. scale of 103 − 106 meters and 104 − 108 seconds, (iii shows consistency with various established empirical facts for financial markets, neurons and human gangs and (iv makes microscopic sense for each application. Our findings also suggest that a potentially productive shift can be made in Complexity research toward the identification of equivalent many-body dynamics in both classical and quantum regimes.

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

    Science.gov (United States)

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

  13. A method of quality audit for treatment planning system for intracavitary HDR brachytherapy

    International Nuclear Information System (INIS)

    Sharma, S.D.; Vandana, S.; Philomina, A.; Kannan, S.; Rituraj, U.

    2007-01-01

    High dose rate brachytherapy is a multipurpose modality. Quality audit (QAu) is an independent examination and evaluation of quality assurance activities and results of an institution. Both clinical and physical aspects of patient treatments must be subjected to careful control and planning to achieve a high degree of accuracy in radiation therapy treatments. Comprehensive quality assurance (QA) programmes should be established to cover all steps from dose prescription to dose delivery. These programmes should include detailed internal checks performed by the radiotherapy centres and external audits made by independent bodies. A systematic and independent examination and evaluation to determine whether quality activities and results comply with planned arrangements and whether the arrangements are implemented effectively and are suitable to achieve objectives is called quality audit. One purpose of a quality audit (QAu) is to evaluate the need for improvement or corrective action

  14. 41 CFR 105-71.126 - Non-Federal audit.

    Science.gov (United States)

    2010-07-01

    ... with generally accepted government auditing standards covering financial audits. (b) Subgrantees. State... the records and financial statements. (c) Auditor selection. In arranging for audit services, § 105-71... Regulations System (Continued) GENERAL SERVICES ADMINISTRATION Regional Offices-General Services...

  15. Surgical Audit

    African Journals Online (AJOL)

    2010-01-06

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

  16. Patient dosimetry and image quality in digital radiology from online audit of the X-ray system

    International Nuclear Information System (INIS)

    Vano, E.; Fernandez, J. M.; Ten, J. I.; Gonzalez, L.; Guibelalde, E.; Prieto, C.

    2005-01-01

    The present work describes an online patient dosimetry and an image quality system in digital radiology. For the patient dosimetry audit, current mean values of entrance surface dose (ESD) were compared with local and national reference values (RVs) for the specific examination type evaluated. Mean values exceeding the RV trigger an alarm signal and then an evaluation of the technical parameters, operational practice and image quality was begun, using data available in the DICOM header to derive any abnormal settings or performance to obtain the image. The X-ray tube output for different kV p values is measured periodically, to allow for the automatic calculation of ESD. The system allows also for image audit, linking the dose imparted, the image quality and the alarm condition, if produced. Results and the benefits derived from this online quality control are discussed here. (authors)

  17. Accounting and auditing support services for the Department of Energy, Energy Information Administration, Financial Reporting System, Form EIA-28. Final report

    Energy Technology Data Exchange (ETDEWEB)

    1983-06-30

    Conceptual audits were performed for the 26 Financial Reporting System (FRS) companies. These included both analytic and mechanical security checks to evaluate the reliability of the information collected on the Form EIA-28.

  18. Audit culture revisited

    DEFF Research Database (Denmark)

    Shore, Cris; Wright, Susan

    2015-01-01

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

  19. Harmonisation of Audit Practice

    DEFF Research Database (Denmark)

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

    2013-01-01

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

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

    OpenAIRE

    Helbo, Anne; Hasle, Peter

    2016-01-01

    Psychosocial risks are closely related to work organization, management and organizational context.Therefore, the nature of psychosocial risks is complex and differs from more traditional OHS risks. TheOHSAS 18001 standard explicitly claims to deal with all OHS risks, including psychosocial risks, andthe audit is a key element in OHS management systems. However, the literature indicates that auditsof psychosocial risk management are difficult and multifaceted, and the available practice exclu...

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

    Science.gov (United States)

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

    2015-05-01

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

  2. Computer Assisted Audit Techniques

    Directory of Open Access Journals (Sweden)

    Eugenia Iancu

    2007-01-01

    Full Text Available From the modern point of view, audit takes intoaccount especially the information systems representingmainly the examination performed by a professional asregards the manner for developing an activity by means ofcomparing it to the quality criteria specific to this activity.Having as reference point this very general definition ofauditing, it must be emphasized that the best known segmentof auditing is the financial audit that had a parallel evolutionto the accountancy one.The present day phase of developing the financial audithas as main trait the internationalization of the accountantprofessional. World wide there are multinational companiesthat offer services in the financial auditing, taxing andconsultancy domain. The auditors, natural persons and auditcompanies, take part at the works of the national andinternational authorities for setting out norms in theaccountancy and auditing domain.The computer assisted audit techniques can be classified inseveral manners according to the approaches used by theauditor. The most well-known techniques are comprised inthe following categories: testing data techniques, integratedtest, parallel simulation, revising the program logics,programs developed upon request, generalized auditsoftware, utility programs and expert systems.

  3. Equivalence of Linear MMSE Detection in DS-CDMA and MC-CDMA Systems over Time and Frequency Selective Channels

    Directory of Open Access Journals (Sweden)

    Tamer A. Kadous

    2003-01-01

    Full Text Available The goal of this paper is to compare the performance of the linear minimum mean square error (MMSE detector for a class of code division multiple access (CDMA systems in time and frequency selective channels. Specifically, we consider direct sequence (DS-CDMA, multicarrier (MC-CDMA, and the MC-DS-CDMA systems. Two key tools are used in our development. First, a general time-frequency framework that includes the different CDMA systems as special cases. Second, the duality between time and frequency domains that is used to derive equivalences between the different CDMA systems operating over purely frequency selective and purely time selective channels. We then combine the insights obtained from these special cases to assess the performance of CDMA systems over time and frequency selective channels. We provide sufficient conditions for the codes employed by the CDMA systems for the equivalences to hold. Numerical results are presented to illustrate the results.

  4. ANFIS-based estimation of PV module equivalent parameters: application to a stand-alone PV system with MPPT controller

    OpenAIRE

    KULAKSIZ, Ahmet Afşin

    2012-01-01

    The performance and system cost of photovoltaic (PV) systems can be improved by employing high-efficiency power conditioners with maximum power point tracking (MPPT) methods. Fast implementation and accurate operation of MPPT controllers can be realized by modeling the characteristics of PV modules, obtaining equivalent parameters. In this study, adaptive neuro-fuzzy inference systems (ANFISs) have been used to obtain 3 of the parameters in a single-diode model of PV cells, namely serie...

  5. Software Assists in Extensive Environmental Auditing

    Science.gov (United States)

    Callac, Christopher; Matherne, Charlie

    2003-01-01

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

  6. Testing the measurement equivalence of paper and interactive voice response system versions of the EORTC QLQ-C30

    NARCIS (Netherlands)

    Lundy, J.J.; Coons, S.J.; Aaronson, N.K.

    2014-01-01

    Purpose: The objective of this study was to evaluate the measurement equivalence of an interactive voice response system (IVRS) version and the original paper-based version of the EORTC QLQ-C30. Methods: The QLQ-C30 is a cancer-specific, health-related quality of life questionnaire consisting of

  7. Students' Comparison of Their Trigonometric Answers with the Answers of a Computer Algebra System in Terms of Equivalence and Correctness

    Science.gov (United States)

    Tonisson, Eno; Lepp, Marina

    2015-01-01

    The answers offered by computer algebra systems (CAS) can sometimes differ from those expected by the students or teachers. The comparison of the students' answers and CAS answers could provide ground for discussion about equivalence and correctness. Investigating the students' comparison of the answers gives the possibility to study different…

  8. 21 CFR 820.22 - Quality audit.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Quality audit. 820.22 Section 820.22 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) MEDICAL DEVICES QUALITY SYSTEM REGULATION Quality System Requirements § 820.22 Quality audit. Each manufacturer shall establish procedures for quality audits and...

  9. Student audit and evaluation of a university's environmental management system

    Energy Technology Data Exchange (ETDEWEB)

    Everett, J.W.; Gowda, R.; Trachtenberg, Z.

    1999-07-01

    Environmental problems are often complex and multifaceted, and cannot be adequately understood from within any single academic discipline. The Interdisciplinary Perspectives on the Environment (IPE) minor at the University of Oklahoma trains students to see how different intellectual perspectives from the humanities and sciences can be integrated into a rich conception of the environment. To complete the minor, students must take a Practicum course in which they work in teams on an open-ended, multidisciplinary project. In the Spring of 1998 students conducted an audit of the environmental management system of the University of Oklahoma. Environmental Management Systems (EMS) are the combination of procedures, facilities, and personnel that an organization uses to meet its environmental goals. In this paper, the authors discuss the mechanics of the Practicum and the results generated by the students. Three student teams focused on inputs, operations, and outputs. The Inputs team investigated the University's procurement of resources. The Operations team focused on the use of resources at the University, such as heating and lighting. The Outputs group explored waste management, including solid and hazardous waste, wastewater, and air pollution. Each group interviewed appropriate personnel and accessed relevant documents, and explored environmental data and programs associated with other universities. Students presented their findings to a diverse panel of adjudicators and submitted reports, which have been combined and placed on a web-site (http://www.ou.edu/cas/ipe/envaud.htm). The major findings pertained to education, documentation, and coordination. Students suggested that environmental education programs on campus should be improved, both to ensure proper operation of the EMS and to provide students with sufficient environmental knowledge to lead environmentally responsible lives after college.

  10. Internal audits of psychosocial risks at workplaces with certified OHS management systems

    DEFF Research Database (Denmark)

    Helbo, Anne; Hohnen, Pernille; Hasle, Peter

    2016-01-01

    Psychosocial risks are widely recognized as a major challenge at work, a challenge that most organizations find difficult to manage in practice. The OHSAS 18001 standard provides a framework for the management of occupational health and safety risks, including psychosocial risks. However...... be found both in the nature of the psychosocial risks and in implementation constraints. Compared to traditional safety audits, auditing psychosocial risks appears to require different methods and auditor competencies, a factor that the OHSAS 18001 standard does not explicitly take into account...

  11. Identification of Hunting Frequency and Equivalent Transmission Line Impedance in a Multi-machine System for Stability Applications

    OpenAIRE

    Sen, Indraneel; Ghosh, Falguni

    1991-01-01

    A generating unit in an interconnected power system often participates in both local and inter-area modes of oscillations. The spectral and temporal distributions of these modes are largely determined by the dynamics of the rest of the system. An adaptive stabilizer, capable of damping all modes of oscillation would require estimations of the dominant frequency of oscillation and the external equivalent line impedance as seen from the terminal of the machine concerned. The authors describe tw...

  12. Market-Based Coordination and Auditing Mechanisms for Self-Interested Multi-Robot Systems

    Science.gov (United States)

    Ham, MyungJoo

    2009-01-01

    We propose market-based coordinated task allocation mechanisms, which allocate complex tasks that require synchronized and collaborated services of multiple robot agents to robot agents, and an auditing mechanism, which ensures proper behaviors of robot agents by verifying inter-agent activities, for self-interested, fully-distributed, and…

  13. PERFORMANCE AUDITING OF A HUMAN AIR POLLUTION EXPOSURE SYSTEM FOR PM2.5

    Science.gov (United States)

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

  14. SU-E-J-210: Characterizing Tissue Equivalent Materials for the Development of a Dual MRI-CT Heterogeneous Anthropomorphic Phantom Designed Specifically for MRI Guided Radiotherapy Systems

    Energy Technology Data Exchange (ETDEWEB)

    Steinmann, A; Stafford, R; Yung, J; Followill, D [UT MD Anderson Cancer Center, Houston, TX (United States)

    2015-06-15

    Purpose: MRI guided radiotherapy (MRIgRT) is an emerging technology which will eventually require a proficient quality auditing system. Due to different principles in which MR and CT acquire images, there is a need for a multi-imaging-modality, end-to-end QA phantom for MRIgRT. The purpose of this study is to identify lung, soft tissue, and tumor equivalent substitutes that share similar human-like CT and MR properties (i.e. Hounsfield units and relaxation times). Methods: Materials of interested such as common CT QA phantom materials, and other proprietary gels/silicones from Polytek, SmoothOn, and CompositeOne were first scanned on a GE 1.5T Signa HDxT MR. Materials that could be seen on both T1-weighted and T2-weighted images were then scanned on a GE Lightspeed RT16 CT simulator and a GE Discovery 750HD CT scanner and their HU values were then measured. The materials with matching HU values of lung (−500 to −700HU), muscle (+40HU) and soft tissue (+100 to +300HU) were further scanned on GE 1.5T Signa HDx to measure their T1 and T2 relaxation times from varying parameters of TI and TE. Results: Materials that could be visualized on T1-weighted and T2-weighted images from a 1.5T MR unit and had an appropriate average CT number, −650, −685, 46,169, and 168 HUs were: compressed cork saturated with water, Polytek Platsil™ Gel-00 combined with mini styrofoam balls, radiotherapy bolus material, SmoothOn Dragon-Skin™ and SmoothOn Ecoflex™, respectively. Conclusion: Post processing analysis is currently being performed to accurately map T1 and T2 values for each material tested. From previous MR visualization and CT examinations it is expected that Dragon-Skin™, Ecoflex™ and bolus will have values consistent with tissue and tumor substitutes. We also expect compressed cork statured with water, and Polytek™-styrofoam combination to have approximate T1 and T2 values suitable for lung-equivalent materials.

  15. 77 FR 45721 - Consolidated Audit Trail

    Science.gov (United States)

    2012-08-01

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

  16. 48 CFR 225.872-6 - Audit.

    Science.gov (United States)

    2010-10-01

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

  17. 75 FR 32555 - Consolidated Audit Trail

    Science.gov (United States)

    2010-06-08

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

  18. Seismic analysis of equipment system with non-linearities such as gap and friction using equivalent linearization method

    International Nuclear Information System (INIS)

    Murakami, H.; Hirai, T.; Nakata, M.; Kobori, T.; Mizukoshi, K.; Takenaka, Y.; Miyagawa, N.

    1989-01-01

    Many of the equipment systems of nuclear power plants contain a number of non-linearities, such as gap and friction, due to their mechanical functions. It is desirable to take such non-linearities into account appropriately for the evaluation of the aseismic soundness. However, in usual design works, linear analysis method with rough assumptions is applied from engineering point of view. An equivalent linearization method is considered to be one of the effective analytical techniques to evaluate non-linear responses, provided that errors to a certain extent are tolerated, because it has greater simplicity in analysis and economization in computing time than non-linear analysis. The objective of this paper is to investigate the applicability of the equivalent linearization method to evaluate the maximum earthquake response of equipment systems such as the CANDU Fuelling Machine which has multiple non- linearities

  19. An audit of acute oncology services: patient experiences of admission procedures and staff utilisation of a new telephone triage system.

    Science.gov (United States)

    Warrington, Lorraine; Holch, Patricia; Kenyon, Lucille; Hector, Ceri; Kozlowska, Krystina; Kenny, Anne Marie; Ziegler, Lucy; Velikova, Galina

    2016-12-01

    In 2010, St. James Institute of Oncology (Leeds, UK) created a new acute oncology service (AOS) consisting of a new admissions unit with a nurse-led telephone triage (TT) system. This audit cycle (March 2011 and June 2013) evaluated patient experiences of the reconfigured AOS and staff use of the TT system. Patient views were elicited via a questionnaire and semi-structured interviews. The TT forms were analysed descriptively evaluating completion and data quality, reported symptoms and their severity and advice given (including admission rates). Patients (n = 40) reported high satisfaction with the new AOS. However, 56 % of patients delayed 2 days or more before contacting the unit. In 2011, 26 % of all the admitted patients were triaged via the TT system; 133 TT forms were completed. In June 2013, 49 % of the admitted patients were triaged; 264 forms were completed. The most commonly reported symptoms on the TT forms were pain, pyrexia/rigors/infection, diarrhoea, vomiting and dyspnoea. Half of the patients using the TT system were admitted (52 % in 2011, 49 % in 2013). Our audit provided evidence of successful implementation of the TT system with the number of TT forms doubling from 2011 to 2013. The new AOS was endorsed by patients, with the majority satisfied with the care they received.

  20. Non-Gaussian Stochastic Equivalent Linearization Method for Inelastic Nonlinear Systems with Softening Behaviour, under Seismic Ground Motions

    Directory of Open Access Journals (Sweden)

    Francisco L. Silva-González

    2014-01-01

    Full Text Available A non-Gaussian stochastic equivalent linearization (NSEL method for estimating the non-Gaussian response of inelastic non-linear structural systems subjected to seismic ground motions represented as nonstationary random processes is presented. Based on a model that represents the time evolution of the joint probability density function (PDF of the structural response, mathematical expressions of equivalent linearization coefficients are derived. The displacement and velocity are assumed jointly Gaussian and the marginal PDF of the hysteretic component of the displacement is modeled by a mixed PDF which is Gaussian when the structural behavior is linear and turns into a bimodal PDF when the structural behavior is hysteretic. The proposed NSEL method is applied to calculate the response of hysteretic single-degree-of-freedom systems with different vibration periods and different design displacement ductility values. The results corresponding to the proposed method are compared with those calculated by means of Monte Carlo simulation, as well as by a Gaussian equivalent linearization method. It is verified that the NSEL approach proposed herein leads to maximum structural response standard deviations similar to those obtained with Monte Carlo technique. In addition, a brief discussion about the extension of the method to muti-degree-of-freedom systems is presented.

  1. A practical exposure-equivalent metric for instrumentation noise in x-ray imaging systems

    International Nuclear Information System (INIS)

    Yadava, G K; Kuhls-Gilcrist, A T; Rudin, S; Patel, V K; Hoffmann, K R; Bednarek, D R

    2008-01-01

    The performance of high-sensitivity x-ray imagers may be limited by additive instrumentation noise rather than by quantum noise when operated at the low exposure rates used in fluoroscopic procedures. The equipment-invasive instrumentation noise measures (in terms of electrons) are generally difficult to make and are potentially not as helpful in clinical practice as would be a direct radiological representation of such noise that may be determined in the field. In this work, we define a clinically relevant representation for instrumentation noise in terms of noise-equivalent detector entrance exposure, termed the instrumentation noise-equivalent exposure (INEE), which can be determined through experimental measurements of noise-variance or signal-to-noise ratio (SNR). The INEE was measured for various detectors, thus demonstrating its usefulness in terms of providing information about the effective operating range of the various detectors. A simulation study is presented to demonstrate the robustness of this metric against post-processing, and its dependence on inherent detector blur. These studies suggest that the INEE may be a practical gauge to determine and compare the range of quantum-limited performance for clinical x-ray detectors of different design, with the implication that detector performance at exposures below the INEE will be instrumentation-noise limited rather than quantum-noise limited

  2. A practical exposure-equivalent metric for instrumentation noise in x-ray imaging systems

    Science.gov (United States)

    Yadava, G. K.; Kuhls-Gilcrist, A. T.; Rudin, S.; Patel, V. K.; Hoffmann, K. R.; Bednarek, D. R.

    2008-09-01

    The performance of high-sensitivity x-ray imagers may be limited by additive instrumentation noise rather than by quantum noise when operated at the low exposure rates used in fluoroscopic procedures. The equipment-invasive instrumentation noise measures (in terms of electrons) are generally difficult to make and are potentially not as helpful in clinical practice as would be a direct radiological representation of such noise that may be determined in the field. In this work, we define a clinically relevant representation for instrumentation noise in terms of noise-equivalent detector entrance exposure, termed the instrumentation noise-equivalent exposure (INEE), which can be determined through experimental measurements of noise-variance or signal-to-noise ratio (SNR). The INEE was measured for various detectors, thus demonstrating its usefulness in terms of providing information about the effective operating range of the various detectors. A simulation study is presented to demonstrate the robustness of this metric against post-processing, and its dependence on inherent detector blur. These studies suggest that the INEE may be a practical gauge to determine and compare the range of quantum-limited performance for clinical x-ray detectors of different design, with the implication that detector performance at exposures below the INEE will be instrumentation-noise limited rather than quantum-noise limited.

  3. A practical exposure-equivalent metric for instrumentation noise in x-ray imaging systems

    Energy Technology Data Exchange (ETDEWEB)

    Yadava, G K; Kuhls-Gilcrist, A T; Rudin, S; Patel, V K; Hoffmann, K R; Bednarek, D R [Toshiba Stroke Research Center, State University of New York at Buffalo, Buffalo, NY 14214 (United States)

    2008-09-21

    The performance of high-sensitivity x-ray imagers may be limited by additive instrumentation noise rather than by quantum noise when operated at the low exposure rates used in fluoroscopic procedures. The equipment-invasive instrumentation noise measures (in terms of electrons) are generally difficult to make and are potentially not as helpful in clinical practice as would be a direct radiological representation of such noise that may be determined in the field. In this work, we define a clinically relevant representation for instrumentation noise in terms of noise-equivalent detector entrance exposure, termed the instrumentation noise-equivalent exposure (INEE), which can be determined through experimental measurements of noise-variance or signal-to-noise ratio (SNR). The INEE was measured for various detectors, thus demonstrating its usefulness in terms of providing information about the effective operating range of the various detectors. A simulation study is presented to demonstrate the robustness of this metric against post-processing, and its dependence on inherent detector blur. These studies suggest that the INEE may be a practical gauge to determine and compare the range of quantum-limited performance for clinical x-ray detectors of different design, with the implication that detector performance at exposures below the INEE will be instrumentation-noise limited rather than quantum-noise limited.

  4. On the equivalence among stress tensors in a gauge-fluid system

    Science.gov (United States)

    Mitra, Arpan Krishna; Banerjee, Rabin; Ghosh, Subir

    2017-12-01

    In this paper, we bring out the subtleties involved in the study of a first-order relativistic field theory with auxiliary field variables playing an essential role. In particular, we discuss the nonisentropic Eulerian (or Hamiltonian) fluid model. Interactions are introduced by coupling the fluid to a dynamical Maxwell (U(1)) gauge field. This dynamical nature of the gauge field is crucial in showing the equivalence, on the physical subspace, of the stress tensor derived from two definitions, i.e. the canonical (Noether) one and the symmetric one. In the conventional equal-time formalism, we have shown that the generators of the space-time transformations obtained from these two definitions agree modulo the Gauss constraint. This equivalence in the physical sector has been achieved only because of the dynamical nature of the gauge fields. Subsequently, we have explicitly demonstrated the validity of the Schwinger condition. A detailed analysis of the model in lightcone formalism has also been done where several interesting features are revealed.

  5. Assuring image authenticity within a data grid using lossless digital signature embedding and a HIPAA-compliant auditing system

    Science.gov (United States)

    Lee, Jasper C.; Ma, Kevin C.; Liu, Brent J.

    2008-03-01

    A Data Grid for medical images has been developed at the Image Processing and Informatics Laboratory, USC to provide distribution and fault-tolerant storage of medical imaging studies across Internet2 and public domain. Although back-up policies and grid certificates guarantee privacy and authenticity of grid-access-points, there still lacks a method to guarantee the sensitive DICOM images have not been altered or corrupted during transmission across a public domain. This paper takes steps toward achieving full image transfer security within the Data Grid by utilizing DICOM image authentication and a HIPAA-compliant auditing system. The 3-D lossless digital signature embedding procedure involves a private 64 byte signature that is embedded into each original DICOM image volume, whereby on the receiving end the signature can to be extracted and verified following the DICOM transmission. This digital signature method has also been developed at the IPILab. The HIPAA-Compliant Auditing System (H-CAS) is required to monitor embedding and verification events, and allows monitoring of other grid activity as well. The H-CAS system federates the logs of transmission and authentication events at each grid-access-point and stores it into a HIPAA-compliant database. The auditing toolkit is installed at the local grid-access-point and utilizes Syslog [1], a client-server standard for log messaging over an IP network, to send messages to the H-CAS centralized database. By integrating digital image signatures and centralized logging capabilities, DICOM image integrity within the Medical Imaging and Informatics Data Grid can be monitored and guaranteed without loss to any image quality.

  6. Auditing wildlife

    Directory of Open Access Journals (Sweden)

    B.K. Reilly

    2003-12-01

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

  7. AUDIT FIRM SIZE, AUDIT FEE AND AUDIT QUALITY

    OpenAIRE

    Rita Yuniarti Author_Email:

    2011-01-01

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

  8. On the equivalence between the minimum entropy generation rate and the maximum conversion rate for a reactive system

    International Nuclear Information System (INIS)

    Bispo, Heleno; Silva, Nilton; Brito, Romildo; Manzi, João

    2013-01-01

    Highlights: • Minimum entropy generation (MEG) principle improved the reaction performance. • MEG rate and the maximum conversion equivalence have been analyzed. • Temperature and residence time are used to the domain establishment of MEG. • Satisfying the temperature and residence time relationship results a optimal performance. - Abstract: The analysis of the equivalence between the minimum entropy generation (MEG) rate and the maximum conversion rate for a reactive system is the main purpose of this paper. While being used as a strategy of optimization, the minimum entropy production was applied to the production of propylene glycol in a Continuous Stirred-Tank Reactor (CSTR) with a view to determining the best operating conditions, and under such conditions, a high conversion rate was found. The effects of the key variables and restrictions on the validity domain of MEG were investigated, which raises issues that are included within a broad discussion. The results from simulations indicate that from the chemical reaction standpoint a maximum conversion rate can be considered as equivalent to MEG. Such a result can be clearly explained by examining the classical Maxwell–Boltzmann distribution, where the molecules of the reactive system under the condition of the MEG rate present a distribution of energy with reduced dispersion resulting in a better quality of collision between molecules with a higher conversion rate

  9. Military Emergency Medical Service System Assessment: Application of the National Park Service Needs Assessment and Program Audit to Objectively Evaluate the Military EMS System of Okinawa, Japan.

    Science.gov (United States)

    Ross, Elliot M; Harper, Stephen A; Cunningham, Cord; Walrath, Benjamin D; DeMers, Gerard; Kharod, Chetan U

    2017-03-01

    As part of a Military Emergency Medical Services (EMS) system process improvement initiative, the authors sought to objectively evaluate the U.S. military EMS system for the island of Okinawa. They applied a program evaluation tool currently utilized by the U.S. National Park Service (NPS). A comprehensive needs assessment was conducted to evaluate the current Military EMS system in Okinawa, Japan. The NPS EMS Program Audit Worksheet was used to get an overall "score" of our assessment. After all the data had been collected, a joint committee of Military EMS physicians reviewed the findings and made formal recommendations. From 2011 to 2014, U.S. military EMS on Okinawa averaged 1,345 ± 137 patient transports annually. An advanced life support (ALS) provider would have been dispatched on 558 EMS runs (38%) based on chief complaint in 2014 had they been available. Over 36,000 man-hours were expended during this period to provide National Registry Emergency Medical Technician (EMT)-accredited instruction to certify 141 Navy Corpsman as EMT Basics. The NPS EMS Program Audit Worksheet was used and the program scored a total of 31, suggesting the program is well planned and operating within standards. This evaluation of the Military EMS system on Okinawa using the NPS program assessment and audit worksheet demonstrates the NPS evaluation instruments may offer a useful assessment tool for the evaluation of Military EMS systems. Reprint & Copyright © 2017 Association of Military Surgeons of the U.S.

  10. Gyrokinetic equivalence

    International Nuclear Information System (INIS)

    Parra, Felix I; Catto, Peter J

    2009-01-01

    We compare two different derivations of the gyrokinetic equation: the Hamiltonian approach in Dubin D H E et al (1983 Phys. Fluids 26 3524) and the recursive methodology in Parra F I and Catto P J (2008 Plasma Phys. Control. Fusion 50 065014). We prove that both approaches yield the same result at least to second order in a Larmor radius over macroscopic length expansion. There are subtle differences in the definitions of some of the functions that need to be taken into account to prove the equivalence.

  11. 10 CFR 603.660 - Other audit requirements.

    Science.gov (United States)

    2010-01-01

    ... contracting officer also must specify: (a) What periodic audits are to cover. It is important to specify audit... participant's accounting system and practices. (c) The auditing standards that the IPA will use. The... Accepted Government Auditing Standards. (d) The available remedies for noncompliance. The agreement must...

  12. Fuzzy audit risk modeling algorithm

    Directory of Open Access Journals (Sweden)

    Zohreh Hajihaa

    2011-07-01

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

  13. A national dosimetric audit of IMRT

    International Nuclear Information System (INIS)

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

    2011-01-01

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

  14. Mass and Energy Audit

    African Journals Online (AJOL)

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

  15. Colombia : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

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

  16. Safety Auditing and Assessments

    Science.gov (United States)

    Goodin, James Ronald (Ronnie)

    2005-01-01

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

  17. Audit of a bank

    OpenAIRE

    Ambros, Lukáš

    2012-01-01

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

  18. Equivalency of general biology (for majors) across a state-system

    Science.gov (United States)

    Regier, Kimberly Fayette

    General biology courses (for majors) are often transferred from one institution to another. These courses must prepare students for upper division courses in biology. A survey of U.S. college biology faculty was conducted and revealed that more 4-year faculty do not believe that all general biology courses are equivalent. An evaluation of course grades in two upper division biology courses at University of Colorado Denver (N = 2129) based upon course grades in general biology and the type of institution where general biology was taken (2-year school, 4-year, in-residence at UCD, AP credit, CLEP credit, or IB credit) was conducted. Students who transferred general biology credit received lower grades in upper division biology courses and withdrew from upper division biology courses more frequently. Syllabi from a small sample (N = 9) of general biology courses offered at Colorado 2- and 4-year schools show variation in course design. Only 30% of the courses had detailed learning objectives. Sample exams reveal a range in variation between 3-69% of questions requiring higher-order thinking according to Bloom's Taxonomy. Increasing communication between high school, 2-year and 4-year biology faculty is necessary if consistency is to be gained. Professional development for faculty to increase awareness about exam development, curriculum alignment, and curriculum mapping may reduce the disparities between the preparation of students in biology. Transfer student grade outcomes should be further investigated across the state.

  19. A type of 2D magnetic equivalent circuit framework of permanent magnet for magnetic system in AEMR

    Directory of Open Access Journals (Sweden)

    Huimin Liang

    2015-02-01

    Full Text Available Modeling of permanent magnet (PM is very important in the process of electromagnetic system calculation of aerospace electromagnetic relay (AEMR. In traditional analytical calculation, PM is often equivalent to a lumped parameter model of one magnetic resistance and one magnetic potential, but great error is often caused for the inner differences of PM; based on the conception of flux tube, a type of 2D magnetic equivalent circuit framework of permanent magnet model (2D MECF is established; the element is defined, the relationship between elements is deduced, and solution procedure as well as verification condition of this model is given; by a case study of the electromagnetic system of a certain type of AEMR, the electromagnetic system calculation model is established based on 2D MECF and the attractive force at different rotation angles is calculated; the proposed method is compared with the traditional lumped parameter model and finite element method (FEM; for some types of electromagnetic systems with symmetrical structure, 2D MECF proves to be of acceptable accuracy and high calculation speed which fit the requirement of robust design for AEMR.

  20. Auditor's Guide to IT Auditing

    CERN Document Server

    Cascarino, Richard E

    2012-01-01

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

  1. Aspects of audit. 4: Acceptability of audit.

    OpenAIRE

    Shaw, C D

    1980-01-01

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

  2. The Functional Resonance Analysis Method for a systemic risk based environmental auditing in a sinter plant: A semi-quantitative approach

    International Nuclear Information System (INIS)

    Patriarca, Riccardo; Di Gravio, Giulio; Costantino, Francesco; Tronci, Massimo

    2017-01-01

    Environmental auditing is a main issue for any production plant and assessing environmental performance is crucial to identify risks factors. The complexity of current plants arises from interactions among technological, human and organizational system components, which are often transient and not easily detectable. The auditing thus requires a systemic perspective, rather than focusing on individual behaviors, as emerged in recent research in the safety domain for socio-technical systems. We explore the significance of modeling the interactions of system components in everyday work, by the application of a recent systemic method, i.e. the Functional Resonance Analysis Method (FRAM), in order to define dynamically the system structure. We present also an innovative evolution of traditional FRAM following a semi-quantitative approach based on Monte Carlo simulation. This paper represents the first contribution related to the application of FRAM in the environmental context, moreover considering a consistent evolution based on Monte Carlo simulation. The case study of an environmental risk auditing in a sinter plant validates the research, showing the benefits in terms of identifying potential critical activities, related mitigating actions and comprehensive environmental monitoring indicators. - Highlights: • We discuss the relevance of a systemic risk based environmental audit. • We present FRAM to represent functional interactions of the system. • We develop a semi-quantitative FRAM framework to assess environmental risks. • We apply the semi-quantitative FRAM framework to build a model for a sinter plant.

  3. System Dynamics in Quality Certifications: Development of an Audit Quality Controlling System

    OpenAIRE

    Albersmeier, Friederike; Schulze, Holger; Spiller, Achim

    2007-01-01

    Over the past few years, certification schemes in the agribusiness sector have gained great importance as an instrument of quality assurance in the supply chain (Jahn et al. 2005; Fulponi2006; European Communities 2006a). Especially in the EU several standards have been established,which partially diverge extremely according to their focus, target groups and goals.While most of these systems have a rather low diffusion in the food sector (e. g. Label Rouge or Geprüfte Qualität Bayern), certif...

  4. Methodology of Systems' Development for the Internal Audit: The Case of the SME

    Science.gov (United States)

    Gountaras, George

    2009-08-01

    Recent changes in regulations of the most important institutions and Enterprises of USA, UK and Greece due to the Sarbanes-Oxley Act of 2002 are modified the vision about the enterprises activities' inspection. This article investigates the role of the applied instruments in the successful realization of internal audit in the Small and Medium Enterprises in Greece. The hindered development of this kind of enterprises related to the intensive market competition is taken in consideration. The most important analyzed factors are the operations effectiveness and efficiency, the reliability of economic statements, and the adaptation to the legal frame of business development.

  5. The Analysis of Internal Audit Methods to Assess the System of Quality Management in the Government Authorities

    Directory of Open Access Journals (Sweden)

    Pulina Tеtіana V.

    2017-08-01

    Full Text Available An analysis of the main problems in the implementation, functioning, and causes of the poor performance of the system of quality management (SQM in the State administration bodies has been carried out. On the results of the analysis, the factors that are specific to the government authorities and cause a noticeable impact on performance and the further development have been identified, in particular: the incorrect approach to developing and implementing the SQM; the «artificial» barriers between divisions; lack of feedback at the stages of provision of public services; low level of involvement of staff in quality work, etc. It has been identified that one of the main reasons for this is imperfection of methods of internal audit (IA. The role of IA in the development of SQM and managerial activity in the State administration bodies has been disclosed, feasibility of use of auditing as a basis for ensuring the stable development of SQM in the government authorities has been substantiated. A comparative analysis of existing approaches to the assessment of SQM in the implementation of IA along with an assessment have been carried out, their advantages and disadvantages have been determined.

  6. AUDIT BISNIS

    Directory of Open Access Journals (Sweden)

    Yulius Jogi Cristiawan

    1999-01-01

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

  7. Development of a Reference System for the determination of the personal dose equivalent and the constancy of X- Ray beams

    International Nuclear Information System (INIS)

    Vivolo, Vitor

    2006-01-01

    A reference system for the determination of the personal dose equivalent, Hp (10), and a quality control program of X-ray equipment used In radioprotection require the periodic verification of the X-ray beams constancy. In this work, two parallel-plate ionization chambers were developed with inner electrodes of different materials, and inserted into PMMA slab phantoms. One ionization chamber was developed with inner carbon electrodes and the other with inner aluminium electrodes. The two ionization chambers can be used as a Tandem system. The different energy response of the two ionization chambers allowed the development of the Tandem system that is very useful for the checking of the constancy of beam qualities. Standard intermediary energy X-ray beams (from 48 keV to 118 keV), radioprotection level, were established through the development of a dosimetric methodology and the analysis of their physical parameters. The ionization chambers were studied in relation to their operational characteristics, and they were calibrated in X-ray beams (radioprotection, diagnostic radiology, mammography and radiotherapy levels) in accordance to international recommendations. They presented good performance. The determination procedure of personal dose equivalent, Hp (10), was established. (author)

  8. The Training Audit.

    Science.gov (United States)

    Buckley, Roger; Caple, Jim

    1984-01-01

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

  9. Corruption versus forensic audit, to economic development in a social system without moral precepts

    Directory of Open Access Journals (Sweden)

    Julio Ernesto Mora Aristega

    2017-09-01

    Full Text Available he objective of the paper is to know how corruption through white collar crime has influenced the economic development of organizations, so that it can serve the people to be informed about this subject not so recent, very little discussed in The common society; In addition it tries to leave in the readers the desire to consult more on each of forms of corruption that are forged in the companies and through which the frauds are forged; The survey was used to carry out the respective analysis of the data that contribute to the subject provided by a sample of fifty-four people who have had to face this type of problems as managers of public institutions and private companies of Babahoyo; Concluding that corruption through white-collar crime mitigates business economic development, considering that the necessary corrective measures and relevant research have not been applied, these situations arise especially in public enterprises; In addition, it was determined that forensic auditing is related to investigative techniques for white collar crimes such as: embezzlement of property, fines, fraud, theft, deception, embezzlement of financial statements and tax evasion; Which are given by the constant opportunities that are presented in the organizations; The forensic audit has not been applied due to lack of knowledge of how to execute it.

  10. Prospective audit to evaluate the potential of the coronial system to increase solid organ donation.

    Science.gov (United States)

    Twamley, Huw; Haigh, Andrew; Williment, Claire; Hudson, Cara; Whitney, Julie; Neuberger, James

    2016-07-08

    Anecdotal evidence suggests that organ donation from deceased donors referred to the Coroner/Procurator Fiscal (PF) could be increased if all followed best practice. The aim of this prospective audit was to establish how referrals affected organ donation and to develop evidence-based guidelines to ensure that organ donation can be facilitated safely without interfering in the Coroner/PF's investigative process. Prospective audit. All acute National Health Service Hospitals in the UK where deceased organ donation was considered. 1437 deceased patients who met the eligibility criteria for organ donation and were referred to Coroner/PF. Number of cases where permission for transplantation was given, number of organs where permission was refused and number of organs which might have been transplanted if all had followed best practice. Full permission for organ retrieval was given in 87% cases and partial permission in 9%. However, if full permission had been given where no autopsy was performed or restrictions seemed unjustified, up to 77 organs (22 lungs, 22 kidneys, 9 pancreases, 9 livers, 8 hearts and 7 small bowels) could have been available for transplant. Coroners/PFs and their officers show strong support for transplantation but improvement in practice could result in a small but significant increase in life-saving and life-enhancing transplants. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

  11. System reliability with correlated components : Accuracy of the Equivalent Planes method

    NARCIS (Netherlands)

    Roscoe, K.; Diermanse, F.; Vrouwenvelder, T.

    2015-01-01

    Computing system reliability when system components are correlated presents a challenge because it usually requires solving multi-fold integrals numerically, which is generally infeasible due to the computational cost. In Dutch flood defense reliability modeling, an efficient method for computing

  12. Mode-based equivalent multi-degree-of-freedom system for one-dimensional viscoelastic response analysis of layered soil deposit

    Science.gov (United States)

    Li, Chong; Yuan, Juyun; Yu, Haitao; Yuan, Yong

    2018-01-01

    Discrete models such as the lumped parameter model and the finite element model are widely used in the solution of soil amplification of earthquakes. However, neither of the models will accurately estimate the natural frequencies of soil deposit, nor simulate a damping of frequency independence. This research develops a new discrete model for one-dimensional viscoelastic response analysis of layered soil deposit based on the mode equivalence method. The new discrete model is a one-dimensional equivalent multi-degree-of-freedom (MDOF) system characterized by a series of concentrated masses, springs and dashpots with a special configuration. The dynamic response of the equivalent MDOF system is analytically derived and the physical parameters are formulated in terms of modal properties. The equivalent MDOF system is verified through a comparison of amplification functions with the available theoretical solutions. The appropriate number of degrees of freedom (DOFs) in the equivalent MDOF system is estimated. A comparative study of the equivalent MDOF system with the existing discrete models is performed. It is shown that the proposed equivalent MDOF system can exactly present the natural frequencies and the hysteretic damping of soil deposits and provide more accurate results with fewer DOFs.

  13. Didactic revision of the operative magnitudes system ICRU for the evaluation of the equivalent dose in radiation external fields

    International Nuclear Information System (INIS)

    Alvarez R, J. T.

    2014-10-01

    In this work is presented in a didactic way the operative magnitudes system ICRU, showing as these magnitudes carry out an appropriate estimate of the effective equivalent doses H E and the effective dose. The objective is to present the basic concepts of the dosimetry for radiation external fields with purposes of radiological protection, because the assimilation lack and technological development of this dosimetric magnitudes system has persisted for near 50 years, in terms of practice of the radiological protection in Mexico. Also, this system is an essential part of safety basic standards of the IAEA and ICRP recommendations 26, 60, 74 and 103, as well as of the ICRU 25, 39, 43, 51 and 57. (Author)

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

    Directory of Open Access Journals (Sweden)

    Chis Anca Oana

    2013-07-01

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

  15. Implementasi Database Auditing dengan Memanfaatkan Sinkronisasi DBMS

    Directory of Open Access Journals (Sweden)

    Gede Anantaswarya Abhisena

    2017-08-01

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

  16. A decision support system for selecting IT audit areas using a capital budgeting approach / Dewald Philip Pieters

    OpenAIRE

    Pieters, Dewald Philip

    2015-01-01

    Internal audit departments strive to control risk within an organization. To do this they choose specific audit areas to include in an audit plan. In order to select areas, they usually focus on those areas with the highest risk. Even though high risk areas are considered, there are various other restrictions such as resource constraints (in terms of funds, manpower and hours) that must also be considered. In some cases, management might also have special requirements. Traditionally this area...

  17. The control of superluminal group velocity in a system equivalent to the Y-type four-level atomic system

    International Nuclear Information System (INIS)

    Li Luming; Guo Hong; Xiao Feng; Peng Xiang; Chen Xuzong

    2005-01-01

    We study a new way to control the superluminal group velocity of light pulse in hot atomic gases with the five-level atomic configuration. The model of an equivalent Y-type four-level is applied and shows that the light goes faster by using an additional incoherent pumping field. The experiment is performed and shows in good agreement with our theoretical predictions

  18. Analysing Infinite-State Systems by Combining Equivalence Reduction and the Sweep-Line Method

    DEFF Research Database (Denmark)

    Mailund, Thomas

    2002-01-01

    The sweep-line method is a state space exploration method for on-the-fly verification aimed at systems exhibiting progress. Presence of progress in the system makes it possible to delete certain states during state space generation, which reduces the memory used for storing the states. Unfortunat......The sweep-line method is a state space exploration method for on-the-fly verification aimed at systems exhibiting progress. Presence of progress in the system makes it possible to delete certain states during state space generation, which reduces the memory used for storing the states....... Unfortunately, the same progress that is used to improve memory performance in state space exploration often leads to an infinite state space: The progress in the system is carried over to the states resulting in infinitely many states only distinguished through the progress. A finite state space can...... property essential for the sweep-line method. We evaluate the new method on two case studies, showing significant improvements in performance, and we briefly discuss the new method in the context of Timed Coloured Petri Nets, where the “increasing global time” semantics can be exploited for more efficient...

  19. Application of a radiophotoluminescent glass dosimeter to nonreference condition dosimetry in the postal dose audit system

    International Nuclear Information System (INIS)

    Mizuno, Hideyuki; Fukumura, Akifumi; Fukahori, Mai; Sakata, Suoh; Yamashita, Wataru; Takase, Nobuhiro; Yajima, Kaori; Katayose, Tetsurou; Abe-Sakama, Kyoko; Kanai, Tatsuaki; Kusano, Yohsuke; Shimbo, Munefumi

    2014-01-01

    Purpose: The purpose of this study was to obtain a set of correction factors of the radiophotoluminescent glass dosimeter (RGD) output for field size changes and wedge insertions. Methods: Several linear accelerators were used for irradiation of the RGDs. The field sizes were changed from 5 × 5 cm to 25 × 25 cm for 4, 6, 10, and 15 MV x-ray beams. The wedge angles were 15°, 30°, 45°, and 60°. In addition to physical wedge irradiation, nonphysical (dynamic/virtual) wedge irradiations were performed. Results: The obtained data were fitted with a single line for each energy, and correction factors were determined. Compared with ionization chamber outputs, the RGD outputs gradually increased with increasing field size, because of the higher RGD response to scattered low-energy photons. The output increase was about 1% per 10 cm increase in field size, with a slight difference dependent on the beam energy. For both physical and nonphysical wedged beam irradiation, there were no systematic trends in the RGD outputs, such as monotonic increase or decrease depending on the wedge angle change if the authors consider the uncertainty, which is approximately 0.6% for each set of measured points. Therefore, no correction factor was needed for all inserted wedges. Based on this work, postal dose audits using RGDs for the nonreference condition were initiated in 2010. The postal dose audit results between 2010 and 2012 were analyzed. The mean difference between the measured and stated doses was within 0.5% for all fields with field sizes between 5 × 5 cm and 25 × 25 cm and with wedge angles from 15° to 60°. The standard deviations (SDs) of the difference distribution were within the estimated uncertainty (1SD) except for the 25 × 25 cm field size data, which were not reliable because of poor statistics (n = 16). Conclusions: A set of RGD output correction factors was determined for field size changes and wedge insertions. The results obtained from recent postal dose

  20. V/STOL (Vertical/Short Takeoff and Landing) Low Speed and Transition Equivalent Systems Analysis.

    Science.gov (United States)

    1982-12-01

    crisper acceleration. So I’ll go with a Cooper-Harper 4. Almost snuck into Level 1. That’s an attitude system. If it had accelerated slightly faster, it...performance out of it. You certainly want it to be a -- lot crisper . I’ll rate the approach as a 5. The transition is good, you know, given that you

  1. Tests of the equivalence principle and gravitation theory using solar system bodies

    Science.gov (United States)

    Nordtvedt, K., Jr.

    1971-01-01

    The M sub g/M sub i ratio (ratio of body acceleration to gravitation field) of celestial bodies was measured. Deep probes of the post-Newtonian structure of gravitational theories are indicated. Kepler's third law is considered for the Sun-Jupiter system.

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

    Science.gov (United States)

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

    2010-12-01

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

  3. Automated ISMS control auditability

    OpenAIRE

    Suomu, Mikko

    2015-01-01

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

  4. Embryo vitrification using a novel semi-automated closed system yields in vitro outcomes equivalent to the manual Cryotop method.

    Science.gov (United States)

    Roy, Tammie K; Brandi, Susanna; Tappe, Naomi M; Bradley, Cara K; Vom, Eduardo; Henderson, Chester; Lewis, Craig; Battista, Kristy; Hobbs, Ben; Hobbs, Simon; Syer, John; Lanyon, Sam R; Dopheide, Sacha M; Peura, Teija T; McArthur, Steven J; Bowman, Mark C; Stojanov, Tomas

    2014-11-01

    Can the equilibration steps prior to embryo vitrification be automated? We have developed the 'Gavi' system which automatically performs equilibration steps before closed system vitrification on up to four embryos at a time and gives in vitro outcomes equivalent to the manual Cryotop method. Embryo cryopreservation is an essential component of a successful assisted reproduction clinic, with vitrification providing excellent embryo survival and pregnancy outcomes. However, vitrification is a manual, labour-intensive and highly skilled procedure, and results can vary between embryologists and clinics. A closed system whereby the embryo does not come in direct contact with liquid nitrogen is preferred by many clinics and is a regulatory requirement in some countries. The Gavi system, an automation instrument with a novel closed system device, was used to equilibrate embryos prior to vitrification. Outcomes for embryos automatically processed with the Gavi system were compared with those processed with the manual Cryotop method and with fresh (non-vitrified) controls. The efficacy of the Gavi system (Alpha model) was assessed for mouse (Quackenbush Swiss and F1 C57BL/6J x CBA) zygotes, cleavage stage embryos and blastocysts, and for donated human vitrified-warmed blastocysts. The main outcomes assessed included recovery, survival and in vitro embryo development after vitrification-warming. Cooling and warming rates were measured using a thermocouple probe. Mouse embryos vitrified after processing with the automated Gavi system achieved equivalent in vitro outcomes to that of Cryotop controls. For example, for mouse blastocysts both the Gavi system (n = 176) and manual Cryotop method (n = 172) gave a 99% recovery rate, of which 54 and 50%, respectively, progressed to fully hatched blastocysts 48 h after warming. The outcomes for human blastocysts processed with the Gavi system (n = 23) were also equivalent to Cryotop controls (n = 13) including 100% recovery for both

  5. Foods for a Mission to Mars: Equivalent System Mass and Development of a Multipurpose Small-Scale Seed Processor

    Science.gov (United States)

    Gandolph, J.; Chen, G.; Weiss, I.; Perchonok, D. M.; Wijeratne, W.; Fortune, S.; Corvalan, C.; Campanella, O.; Okos, M.; Mauer, L. J.

    2007-01-01

    The candidate crops for planetary food systems include: wheat, white and sweet potatoes, soybean, peanut, strawberry, dry bean including le ntil and pinto, radish, rice, lettuce, carrot, green onion, tomato, p eppers, spinach, and cabbage. Crops such as wheat, potatoes, soybean, peanut, dry bean, and rice can only be utilized after processing, while others are classified as ready-to-eat. To process foods in space, the food processing subsystem must be capable of producing a variety of nutritious, acceptable, and safe edible ingredients and food produ cts from pre-packaged and resupply foods as well as salad crops grown on the transit vehicle or other crops grown on planetary surfaces. D esigning, building, developing, and maintaining such a subsystem is b ound to many constraints and restrictions. The limited power supply, storage locations, variety of crops, crew time, need to minimize waste , and other equivalent system mass (ESM) parameters must be considere d in the selection of processing equipment and techniques.

  6. Keeping up independence in appearance. An examination of auditor choices during the transition from a mandatory to a voluntary joint audit system in Denmark

    DEFF Research Database (Denmark)

    Holm, Claus

    This paper examines agency explanations for choice of auditor in the context of the transition from a mandatory to a voluntary joint audit system in Denmark. We find support for four hypotheses supporting companys’ auditor choice as exogenous enables of independence in appearance, that is, support...

  7. Alternative Auditing Approaches

    Energy Technology Data Exchange (ETDEWEB)

    Kandt, Alicen J [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

    2017-09-15

    This presentation for the 2017 Energy Exchange in Tampa, Florida, offers information about advanced auditing technologies and techniques including alternative auditing approaches and considerations and caveats.

  8. Performing of quality audits

    International Nuclear Information System (INIS)

    Rausch, W.P.

    1980-01-01

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

  9. Minergie-Eco system audit - Results of the concept phase; Systemnachweis MINERGIE-ECO. Bericht ueber die Ergebnisse der Konzeptphase

    Energy Technology Data Exchange (ETDEWEB)

    Lenel, S.; Schinabeck, J.; Sigg, R. [Intep, Integrale Planung GmbH, Zuerich (Switzerland); Foradini, F. [E4tech Sarl, Lausanne (Switzerland); Citherlet, S. [Ecole d' Ingenieurs du Canton de Vaud (EIVD), Yverdon (Switzerland); Roulet, C.-A. [Swiss Federal Institute of Technology (EPFL), Laboratoire d' Energie Solaire et de Physique du Batiment (LESO-PB), Lausanne (Switzerland)

    2006-05-15

    This comprehensive report for the Swiss Federal Office of Energy (SFOE) presents the results of the concept phase of a project that developed a system-verification method for the Swiss Minergie-Eco label. This label considers not only energy aspects of building but also the materials used along with health aspects. Swiss and international standards that form the basis for the audit are described. The methods used and the work packages involved in the whole project are described and their implementation is discussed in detail. The framework for the software building-blocks to be developed is presented. The further project phases involved in the project are briefly discussed and the planned implementation time-scales are presented.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2006-07-01

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

  11. The Professionalization of Internal Auditing

    OpenAIRE

    Tomasz Gacoń

    2013-01-01

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

  12. Audit Oversight: Quality Control Review of the Defense Finance and Accounting Service Office of Internal Review

    National Research Council Canada - National Science Library

    2004-01-01

    .... The Government Auditing Standards (GAS) require that an audit organization performing Government audits have an appropriate internal quality control system and undergo an external quality control review every 3 years by an organization...

  13. Using external data sources to improve audit trail analysis.

    OpenAIRE

    Herting, R. L.; Asaro, P. V.; Roth, A. C.; Barnes, M. R.

    1999-01-01

    Audit trail analysis is the primary means of detection of inappropriate use of the medical record. While audit logs contain large amounts of information, the information required to determine useful user-patient relationships is often not present. Adequate information isn't present because most audit trail analysis systems rely on the limited information available within the medical record system. We report a feature of the STAR (System for Text Archive and Retrieval) audit analysis system wh...

  14. Genotoxicity assessment of reactive and disperse textile dyes using human dermal equivalent (3D cell culture system).

    Science.gov (United States)

    Leme, Daniela Morais; Primo, Fernando Lucas; Gobo, Graciely Gomides; da Costa, Cleber Rafael Vieira; Tedesco, Antonio Claudio; de Oliveira, Danielle Palma

    2015-01-01

    Thousands of dyes are marketed daily for different purposes, including textile dyeing. However, there are several studies reporting attributing to dyes deleterious human effects such as DNA damage. Humans may be exposed to toxic dyes through either ingestion of contaminated waters or dermal contact with colored garments. With respect to dermal exposure, human skin equivalents are promising tools to assess in vitro genotoxicity of dermally applied chemicals using a three-dimensional (3D) model to mimic tissue behavior. This study investigated the sensitivity of an in-house human dermal equivalent (DE) for detecting genotoxicity of textile dyes. Two azo (reactive green 19 [RG19] and disperse red 1[DR1]) dyes and one anthraquinone (reactive blue 2 [RB2]) dye were analyzed. RG19 was genotoxic for DE in a dose-responsive manner, whereas RB2 and DR1 were nongenotoxic under the conditions tested. These findings are not in agreement with previous genotoxicological assessment of these dyes carried out using two-dimensional (2D) cell cultures, which showed that DR1 was genotoxic in human hepatoma cells (HepG2) and RG19 was nongenotoxic for normal human dermal fibroblasts (NHDF). These discrepant results probably may be due to differences between metabolic activities of each cell type (organ-specific genotoxicity, HepG2 and fibroblasts) and the test setup systems used in each study (fibroblasts cultured at 2D and three-dimensional [3D] culture systems). Genotoxicological assessment of textile dyes in context of organ-specific genotoxicity and using in vitro models that more closely resemble in vivo tissue architecture and physiology may provide more reliable estimates of genotoxic potential of these chemicals.

  15. INTERNAL AUDIT AND RISK MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Elena RUSE

    2014-04-01

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

  16. Digital Possibilities of Internal Audit

    Directory of Open Access Journals (Sweden)

    Kupec, V.

    2017-08-01

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

  17. The online outpatient booking system 'Choose and Book' improves attendance rates at an audiology clinic: a comparative audit.

    Science.gov (United States)

    Parmar, Vijal; Large, Ann; Madden, Colm; Das, Vijay

    2009-01-01

    The 'Choose and Book' system provides an online booking service which primary care professionals can book in real time or soon after a patient's consultation. It aims to offer patients choice and improve outpatient clinic attendance rates. An audit comparing attendance rates of new patients booked into the Audiological Medicine Clinic using the 'Choose and Book' system with that of those whose bookings were made through the traditional booking system. Data accrued between 1 April 2008 and 31 October 2008 were retrospectively analysed for new patient attendance at the department, and the age and sex of the patients, method of appointment booking used and attendance record were collected. Patients were grouped according to booking system used - 'Choose and Book' or the traditional system. The mean ages of the groups were compared by a t test. The standard error of the difference between proportions was used to compare the data from the two groups. A P value of Book' patients had a significantly better rate of attendance than traditional appointment patients, P 0.1 (95% CI-3.0, 16.2%). The 'Choose and Book' patients, however, were significantly older than the traditional appointment patients, P book outpatient clinic appointments online it improves outpatient attendance.

  18. External equivalent type Ward aiming optimization studies in power systems; Equivalentes externos tipo Ward visando estudos de otimizacao em sistemas de potencia

    Energy Technology Data Exchange (ETDEWEB)

    Nepomuceno, Leonardo

    1993-07-01

    The execution of functions such as contingency analysis, optimization, reactive dispatch, etc, at the control centers requires appropriate models representing the non-observable parts (external system). The classical external equivalents have been developed considering basically the contingency analysis. This work points out the performance of the Extended Ward Equivalent (W.E.), which currently represents the state of art concerning reduced circuit based models. the work analyzes the W.E. response to changes occurred in optimization studied. Moreover, a new model, named INTERNAL REACTIVE WARD (WRINT), resulting from an adaptation of the W.E. is proposed focusing on the improvement of the equivalent in case of changes occurs in optimization studies. The model's general idea is to reflect the equivalent's capacity of reactive response into the internal system. Comparative computational test results are shown. The details of routines implementation are also pointed out. (author)

  19. INTERNAL AUDIT CHARTER

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

    sblanchard

    2015-03-30

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

  20. Auditing hazardous waste incineration

    International Nuclear Information System (INIS)

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

    1990-01-01

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

  1. The Internal Audit Outsourcing

    Directory of Open Access Journals (Sweden)

    Grzegorz Gołębiowski

    2010-06-01

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

  2. AUDIT MARKET CONCENTRATION – EVIDENCE FROM CROATIA

    Directory of Open Access Journals (Sweden)

    Sanja Sever Mališ

    2015-12-01

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

  3. Interface flow process audit: using the patient's career as a tracer of quality of care and of system organisation

    Directory of Open Access Journals (Sweden)

    Jean-Pierre Unger

    2004-05-01

    Full Text Available Objectives: This case study aims to demonstrate the method's feasibility and capacity to improve quality of care. Several drawbacks attached to tracer condition and selected procedure audits oblige clinicians to rely on external evaluators. Interface flow process audit is an alternative method, which also favours integration of health care across institutions divide. Methods: An action research study was carried out to test the feasibility of interface flow process audit and its impact on quality improvement. An anonymous questionnaire was carried out to assess the participants' perception of the process. Results: In this study, interface flow process audit brought together general practitioners and hospital doctors to analyse the co-ordination of their activities across the primary-secondary interface. Human factors and organisational characteristics had a clear influence on implementation of the solutions. In general, the participants confirmed that the interface flow process audit helped them to analyse the quality of case management both at primary and secondary care level. Conclusions: The interface flow process audit appears a useful method for regular in-service self-evaluation. Its practice enabled to address a wide scope of clinical, managerial and economical problems. Bridging the primary-secondary care gap, interface flow process audit's focus on the patient's career combined with the broad scope of problems that can be analysed are particularly powerful features. The methodology would benefit from an evaluation of its practice on larger scale.

  4. Auditing Quality in China

    OpenAIRE

    Ding, Shengyan

    2012-01-01

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

  5. Auditing Organizational Security

    Science.gov (United States)

    2017-01-01

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

  6. The diversity of the Brazilian regional Audit Courts on government auditing

    Directory of Open Access Journals (Sweden)

    André Feliciano Lino

    2017-11-01

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

  7. XBRL How It Implies The Audit Process

    Directory of Open Access Journals (Sweden)

    Sepky Mardian

    2015-08-01

    Full Text Available This article aimed to know what is XBRL how it works and it implies to audit process. XBRL as a new tool was expected to produce a timelines reliable and credible financial reporting. With its real-time and interactive data XBRL will help the investor and other stakeholder in receiving storing analyzing the information quickly. While in audit profession XBRL will speed up the audit process save the audit cost and increase the revenue. However in fact XBRL will make it happen if it was implemented and integrated to an information system owned by datainformation provider.

  8. The Importance of Internal Audit in Primary and Secondary Education

    OpenAIRE

    Grejdan Gabriela Elena; Joldos Ana Maria; Pintilie Corneliu

    2010-01-01

    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. Environmental Management Audit: Southwestern Power Administration (Southwestern)

    International Nuclear Information System (INIS)

    1993-03-01

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

  10. An audit of level two and level three checks of anaesthesia delivery systems performed at three hospitals in South Australia.

    Science.gov (United States)

    Sweeney, N; Owen, H; Fronsko, R; Hurlow, E

    2012-11-01

    Anaesthetists may subject patients to unnecessary risk by not checking anaesthetic equipment thoroughly before use. Numerous adverse events have been associated with failure to check equipment. The Australian and New Zealand College of Anaesthetists and anaesthetic delivery system manufactures have made recommendations on how anaesthetic equipment should be maintained and checked before use and for the training required for staff who use such equipment. These recommendations are made to minimise the risk to patients undergoing anaesthesia. This prospective audit investigated the adherence of anaesthetic practitioners to a selection of those recommendations. Covert observations of anaesthetic practitioners were made while they were checking their designated anaesthetic machine, either at the beginning of a day's list or between cases. Structured interviews with staff who check the anaesthetic machine were carried out to determine the training they had received. The results indicated poor compliance with recommendations: significantly, the backup oxygen cylinders' pressure/contents were not checked in 45% of observations; the emergency ventilation device was not checked in 67% of observations; the breathing circuit was not tested between patients in 79% of observations; no documentation of the checks performed was done in any cases; and no assessment or accreditation of the staff who performed these checks was performed. It was concluded that the poor compliance was a system failing and that patient safety might be increased with training and accrediting staff responsible for checking equipment, documenting the checks performed, and the formulation and use of a checklist.

  11. Snow Water Equivalent Retrieval Using Multitemporal COSMO Skymed X-Band SAR Images To Inform Water Systems Operation

    Science.gov (United States)

    Denaro, S.; Del Gobbo, U.; Castelletti, A.; Tebaldini, S.; Monti Guarnieri, A.

    2015-12-01

    In this work, we explore the use of exogenous snow-related information for enhancing the operation of water facilities in snow dominated watersheds. Traditionally, such information is assimilated into short-to-medium term streamflow forecasts, which are then used to inform water systems operation. Here, we adopt an alternative model-free approach, where the policy is directly conditioned upon a small set of selected observational data able to surrogate the snow-pack dynamics. In snow-fed water systems, the Snow Water Equivalent (SWE) stored in the basin often represents the largest contribution to the future season streamflow. The SWE estimation process is challenged by the high temporal and spatial variability of snow-pack and snow properties. Traditional retrieval methods, based on few ground sensors and optical satellites, often fail at representing the spatial diversity of snow conditions over large basins and at producing continuous (gap-free) data at the high sample frequency (e.g. daily) required to optimally control water systems. Against this background, SWE estimates from remote sensed radar products stand out, being able to acquire spatial information with no dependence on cloud coverage. In this work, we propose a technique for retrieving SWE estimates from Synthetic Aperture Radar (SAR) Cosmo SkyMed X-band images: a regression model, calibrated on ground SWE measurements, is implemented on dry snow maps obtained through a multi-temporal approach. The unprecedented spatial scale of this application is novel w.r.t. state of the art radar analysis conducted on limited spatial domains. The operational value of the SAR retrieved SWE estimates is evaluated based on ISA, a recently developed information selection and assessment framework. The method is demonstrated on a snow-rain fed river basin in the Italian Alps. Preliminary results show SAR images have a good potential for monitoring snow conditions and for improving water management operations.

  12. Seasonal prediction and predictability of Eurasian spring snow water equivalent in NCEP Climate Forecast System version 2 reforecasts

    Science.gov (United States)

    He, Qiong; Zuo, Zhiyan; Zhang, Renhe; Zhang, Ruonan

    2018-01-01

    The spring snow water equivalent (SWE) over Eurasia plays an important role in East Asian and Indian monsoon rainfall. This study evaluates the seasonal prediction capability of NCEP Climate Forecast System version 2 (CFSv2) retrospective forecasts (1983-2010) for the Eurasian spring SWE. The results demonstrate that CFSv2 is able to represent the climatological distribution of the observed Eurasian spring SWE with a lead time of 1-3 months, with the maximum SWE occurring over western Siberia and Northeastern Europe. For a longer lead time, the SWE is exaggerated in CFSv2 because the start of snow ablation in CFSv2 lags behind that of the observation, and the simulated snowmelt rate is less than that in the observation. Generally, CFSv2 can simulate the interannual variations of the Eurasian spring SWE 1-5 months ahead of time but with an exaggerated magnitude. Additionally, the downtrend in CFSv2 is also overestimated. Because the initial conditions (ICs) are related to the corresponding simulation results significantly, the robust interannual variability and the downtrend in the ICs are most likely the causes for these biases. Moreover, CFSv2 exhibits a high potential predictability for the Eurasian spring SWE, especially the spring SWE over Siberia, with a lead time of 1-5 months. For forecasts with lead times longer than 5 months, the model predictability gradually decreases mainly due to the rapid decrease in the model signal.

  13. Performance audit procedures for opacity monitors

    International Nuclear Information System (INIS)

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

    1987-04-01

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

  14. Sourcing of internal auditing : An empirical study

    NARCIS (Netherlands)

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

    2007-01-01

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

  15. Features and Functions of Supreme Audit Institutions

    OpenAIRE

    Rick Stapenhurst; Jack Titsworth

    2001-01-01

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

  16. 32 CFR 37.660 - What else must I specify concerning audits of for-profit participants by IPAs?

    Science.gov (United States)

    2010-07-01

    ... periodic audits are to cover. It is important that you specify audit coverage that is only as broad as... participant's accounting system and practices. (c) The auditing standards that the IPA will use. Unless you... audits in accordance with the Generally Accepted Government Auditing Standards. 4 4 The electronic...

  17. A Brief Background of the ICA (International Communication Association) Audit.

    Science.gov (United States)

    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…

  18. Performance audit in the Botswana public service and arising ...

    African Journals Online (AJOL)

    mpho ngoepe

    An audit of the efficiency of utilization of human, financial and other resources. This includes an examination of information systems, performance measures and monitoring arrangements, and procedures followed by audited entities for remedying identified deficiencies. c. An audit of the effectiveness of performance in ...

  19. The environmental audit and its importance to contemporary management

    Energy Technology Data Exchange (ETDEWEB)

    Epps, J.M. (Epps and Associates Pty. Ltd. (Australia))

    1991-05-01

    The environmental audit is a system of review of the environmental management of a mine or facility. The development of environmental audit requirements in Australia is noted and the different types of audit are explained. An example of a mine development in New South Wales is used. 2 tabs.

  20. Audits for advanced treatment dosimetry

    Science.gov (United States)

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

    2015-01-01

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

  1. Audit v bance

    OpenAIRE

    Kiesewetterová, Lucie

    2009-01-01

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

  2. Modeling of a hydronic ceiling system and its environment as energetic auditing tool

    Energy Technology Data Exchange (ETDEWEB)

    Fonseca Diaz, Nestor [Universidad Tecnologica de Pereira, Facultad de Ingenieria Mecanica (Colombia); University of Liege Belgium, Thermodynamics Laboratory Campus du Sart Tilman - Bat: B49 - P33, B-4000 Liege (Belgium)

    2011-03-15

    As a part of a commissioning study, the chilled ceiling system of a large commercial building located in Belgium is evaluated. A representative office has been instrumented and data on the chilled ceiling system operating in real conditions have been collected. The simulation of the whole system is performed by means of a transient thermal model of the building and its HVAC system. The model considers the hydronic panels as a transient-state finned heat exchanger connected to a simplified lumped transient model of the building. The behavior of the hydronic ceiling system and the interactions with its environment (walls, ventilated facade, internal loads and ventilation system) has been experimentally and numerically evaluated. Commissioning test results show that the influence of surfaces temperatures inside the room, especially the facade, is considerable. Then, it is clear that the hydronic ceiling system must be evaluated together with its designed environment and not as a separate HVAC equipment. (author)

  3. The development of interdepartmental audit methods

    International Nuclear Information System (INIS)

    Thwaites, D.I.; Allahverdi, M.

    1995-01-01

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

  4. An IAEA Survey of Dosimetry Audit Networks for Radiotherapy

    International Nuclear Information System (INIS)

    Grochowska, Paulina; Izewska, Joanna

    2013-01-01

    A Survey: In 2010, the IAEA undertook a task to investigate and review the coverage and operations of national and international dosimetry audit programmes for radiotherapy. The aim was to organize the global database describing the activities of dosimetry audit networks in radiotherapy. A dosimetry audit questionnaire has been designed at an IAEA consultants' meeting held in 2010 for organizations conducting various levels of dosimetry audits for radiotherapy. Using this questionnaire, a survey was conducted for the first time in 2010 and repeated in 2011. Request for information on different aspects of the dosimetry audit was included, such as the audit framework and resources, its coverage and scope, the dosimetry system used and the modes of audit operation, i.e. remotely and through on-site visits. The IAEA questionnaire was sent to over 80 organizations, members of the IAEA/WHO Network of Secondary Standards Dosimetry Laboratories (SSDLs) and other organizations known for having operated dosimetry audits for radiotherapy in their countries or internationally. Survey results and discussion: In response to the IAEA survey, 53 organizations in 45 countries confirmed that they operate dosimetry audit services for radiotherapy. Mostly, audits are conducted nationally, however there are five organizations offering audits abroad, with two of them operating in various parts of the world and three of them at the regional level, auditing radiotherapy centres in neighbouring countries. The distribution of dosimetry audit services in the world is given. (author)

  5. Interface design recommendations for computerised clinical audit and feedback: Hybrid usability evidence from a research-led system.

    Science.gov (United States)

    Brown, Benjamin; Balatsoukas, Panos; Williams, Richard; Sperrin, Matthew; Buchan, Iain

    2016-10-01

    Audit and Feedback (A&F) is a widely used quality improvement technique that measures clinicians' clinical performance and reports it back to them. Computerised A&F (e-A&F) system interfaces may consist of four key components: (1) Summaries of clinical performance; (2) Patient lists; (3) Patient-level data; (4) Recommended actions. There is a lack of evidence regarding how to best design e-A&F interfaces; establishing such evidence is key to maximising usability, and in turn improving patient safety. To evaluate the usability of a novel theoretically-informed and research-led e-A&F system for primary care (the Performance Improvement plaN GeneratoR: PINGR). (1) Describe PINGR's design, rationale and theoretical basis; (2) Identify usability issues with PINGR; (3) Understand how these issues may interfere with the cognitive goals of end-users; (4) Translate the issues into recommendations for the user-centred design of e-A&F systems. Eight experienced health system evaluators performed a usability inspection using an innovative hybrid approach consisting of five stages: (1) Development of representative user tasks, Goals, and Actions; (2) Combining Heuristic Evaluation and Cognitive Walkthrough methods into a single protocol to identify usability issues; (3) Consolidation of issues; (4) Severity rating of consolidated issues; (5) Analysis of issues according to usability heuristics, interface components, and Goal-Action structure. A final list of 47 issues were categorised into 8 heuristic themes. The most error-prone heuristics were 'Consistency and standards' (13 usability issues; 28% of the total) and 'Match between system and real world' (n=10, 21%). The recommended actions component of the PINGR interface had the most usability issues (n=21, 45%), followed by patient-level data (n=5, 11%), patient lists (n=4, 9%), and summaries of clinical performance (n=4, 9%). The most error-prone Actions across all user Goals were: (1) Patient selection from a list; (2) Data

  6. The Future of Audit

    Directory of Open Access Journals (Sweden)

    Danielle Lombardi

    2014-10-01

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

  7. Financial Audit: Financial Reporting and Internal Controls at the Air Force Systems Command

    Science.gov (United States)

    1991-01-01

    United States General Accounting Office GAO Report 1,o, the Commander, Air Force -A0 Systems Command Janar 191FINANCI-AL AUDTFI Financial Reporting ...20332 Dear General Yates: This report presents the results of our review of the Air Force Systems Command’s financial management operations. It addresses...internal control and financial reporting improvements needed within the Air Force Systems Command. The report resulted from our examination of the

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

    OpenAIRE

    Chis Anca Oana; Danescu Tatiana

    2013-01-01

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

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

    International Nuclear Information System (INIS)

    1994-05-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    1994-05-01

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

  11. Essays on audit quality

    OpenAIRE

    Zerni, M. (Mikko)

    2009-01-01

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

  12. An audit and feedback system for effective quality improvement in head and neck surgery: Can we become better surgeons?

    Science.gov (United States)

    Lewis, Carol M; Monroe, Marcus M; Roberts, Dianna B; Hessel, Amy C; Lai, Stephen Y; Weber, Randal S

    2015-05-15

    An evaluation system was established for measuring physician performance. This study was designed to determine whether an initial evaluation with surgeon feedback improved subsequent performance. After an evaluation of an initial cohort of procedures (2004-2008), surgeons were given risk-adjusted individual feedback. Procedures in a postfeedback cohort (2009-2010) were then assessed. Both groups were further stratified into high-acuity procedure (HAP) and low-acuity procedure (LAP) groups. Negative performance measures included the length of the perioperative stay (2 days or longer for LAPs and 11 days or longer for HAPs); perioperative blood transfusions; a return to the operating room within 7 days; and readmission, surgical site infections, and mortality within 30 days. There were 2618 procedures in the initial cohort and 1389 procedures in the postfeedback cohort. Factors affecting performance included the surgeon, the procedure's acuity, and patient comorbidities. There were no significant differences in the proportions of LAPs and HAPs or in the prevalence of patient comorbidities between the 2 assessment periods. The mean length of stay significantly decreased for LAPs from 2.1 to 1.5 days (P = .005) and for HAPs from 10.5 to 7 days (P = .003). The incidence of 1 or more negative performance indicators decreased significantly for LAPs from 39.1% to 28.6% (P quality improvement. Significant decreases in the length of stay and negative performance indicators were seen after feedback. Therefore, an audit and feedback system may be an effective means of improving quality of care and reducing practice variability within a surgical department. © 2015 American Cancer Society.

  13. I and C security audit of nuclear facilities: implementation guide - TAFICS/IG/3

    International Nuclear Information System (INIS)

    2017-05-01

    This document provides guidance to I and C Security audit team to prepare, plan, and execute security audit of Instrumentation and Control (I and C) systems at DAE's nuclear facilities, including I and C system development and manufacturing organisations. The audit is expected to check efficacy of I and C security program - plan, policies, procedures and controls - implemented at a nuclear facility to protect I and C systems from potential cyber attacks. The document contains detailed audit procedures, which specify the audit objectives, audit objects and audit methods for each element of I and C security described in implementation guides promulgated by TAFICS to all DAE Units. (author)

  14. Energy auditing of diversified rice-wheat cropping systems in Indo-gangetic plains

    Energy Technology Data Exchange (ETDEWEB)

    Chaudhary, V.P.; Gangwar, B.; Pandey, D.K.; Gangwar, K.S. [Project Directorate for Cropping Systems Research, Modipuram, Meerut 250110 (U.P.) (India)

    2009-09-15

    The field investigations were carried out for energy use analysis in terms of different input requirements and outputs harvested under the diversified rice-wheat cropping systems at the research farm of Project Directorate for Cropping Systems Research, Modipuram, Meerut, India during the year 2000-2004. The experiments were conducted on rice (Oryza sativa L.)-wheat (Triticum aestivum L. emend. Fiori and Paol) system involving 8 sequences using diversification, furrow irrigated raised bed system (FIRB) of sowing wheat, use of summer period for deep ploughing or raising legume crops for seed or green manure to study the energy dynamics of different diversified cropping systems. Results revealed that total energy use was highest in rice-potato-wheat (i.e. 77,601 MJ/ha in flat bed and 75,697 MJ/ha in raised bed) followed by rice-wheat-sesbania (i.e. 48,770 MJ/ha in flat and 47,830 MJ/ha in raised bed) and rice-wheat-greengram (i.e. 48,414 MJ/ha in flat and 47,482 MJ/ha in raised bed). In overall, the raised bed sowing of wheat in the cropping system consumed 6-11% less fertilizer energy than flat bed while saved up to 4.2% energy through irrigation. The total output energy of the system was recorded significantly higher in rice-potato-wheat system (i.e. 222,836 MJ/ha in flat bed and 218,065 MJ/ha in raised bed) in comparison to rice-wheat-greengram (i.e. 177,477 MJ/ha in flat bed and 175,125 MJ/ha in raised bed), rice-wheat-sesbania (i.e. 172,000 MJ/ha in flat bed and 168,919 MJ/ha in raised bed) and rice-wheat system (i.e. 156,085 MJ/ha in flat bed and 151,862 MJ/ha in raised bed). The significantly higher net return of energy was obtained in rice-potato-wheat system as compared to other systems. This system required about 75% more input energy but provided about 42% more output energy compared to conventional rice-wheat system. About 10% higher output energy was obtained through growing greengram in summer for grain and foliage incorporation while 14% gain obtained

  15. ICT in Auditing

    DEFF Research Database (Denmark)

    Kacanski, Slobodan

    2016-01-01

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

  16. Modern Approaches to Continuous Audit in the Pharmacovigilance System Vinnytsia region: the Results of 2016

    Directory of Open Access Journals (Sweden)

    Fedir Hladkykh

    2017-12-01

    Full Text Available The results of the pharmacovigilance system operation in Vinnytsia region during 2016 are presented based on the data of the electronic online system "Pharmacovigilance-2016", which was first introduced by us on the basis of the table editor Microsoft Excel of the file-hosting system Google Drive. The formula for calculating the efficiency of the pharmacovigilance implementation as an integral assessment of the safety oversight of medical devices in their use in Vinnytsia region during 2016 is proposed, taking into account the capacity of health facilities at the local level.

  17. Notification: Audit of Security Categorization for EPA Systems That Handle Hazardous Material Information

    Science.gov (United States)

    Project #OA-FY18-0089, January 8, 2018. The OIG plans to begin preliminary research to determine whether the EPA classified the sensitivity of data for systems that handle hazardous waste material information as prescribed by NIST.

  18. Military Standard: Technical Reviews and Audits for Systems, Equipments, and Computer Software

    Science.gov (United States)

    1985-06-04

    000 PRV~t O BUSSINESS REPLY MAIL ____ PO5-rAGJ WIL. s. OW 6* s jh’ ^on .LASwwoc COMMAua)E;. HEAD’OUARTERS ELECTRONIC SYSTEMS DAVISIOt’ NO ES!Z...and control integration, assembly, test and checkout. For endo-atmospheric missiles, thi.L r.cludcs seekers, mission computer, global positioning...such as dead reckoning, inertial, and global pe-itiosng systems, Landmark recognition algorithms and processors are also included. All effort directly

  19. Dose audit for patients undergoing two common radiography examinations with digital radiology systems.

    Science.gov (United States)

    İnal, Tolga; Ataç, Gökçe

    2014-01-01

    We aimed to determine the radiation doses delivered to patients undergoing general examinations using computed or digital radiography systems in Turkey. Radiographs of 20 patients undergoing posteroanterior chest X-ray and of 20 patients undergoing anteroposterior kidney-ureter-bladder radiography were evaluated in five X-ray rooms at four local hospitals in the Ankara region. Currently, almost all radiology departments in Turkey have switched from conventional radiography systems to computed radiography or digital radiography systems. Patient dose was measured for both systems. The results were compared with published diagnostic reference levels (DRLs) from the European Union and International Atomic Energy Agency. The average entrance surface doses (ESDs) for chest examinations exceeded established international DRLs at two of the X-ray rooms in a hospital with computed radiography. All of the other ESD measurements were approximately equal to or below the DRLs for both examinations in all of the remaining hospitals. Improper adjustment of the exposure parameters, uncalibrated automatic exposure control systems, and failure of the technologists to choose exposure parameters properly were problems we noticed during the study. This study is an initial attempt at establishing local DRL values for digital radiography systems, and will provide a benchmark so that the authorities can establish reference dose levels for diagnostic radiology in Turkey.

  20. Strategic Audit and Ownership Strategy

    Directory of Open Access Journals (Sweden)

    Mike Franz Wahl

    2015-10-01

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

  1. Audit mode change, corporate governance and audit effort

    OpenAIRE

    Cao, Limei; Li, Wanfu; Zhang, Limin

    2015-01-01

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

  2. Quality assurance and auditing for tissue banking

    International Nuclear Information System (INIS)

    Strong, M.; Tayo, E.

    1999-01-01

    Implementation of quality systems can provide many benefits and have a direct impact on the cost of tissue banking. These benefits are achieved by reducing redundancies, streamlining work processes, reducing and waste, and implementing of a process of continuous monitoring and quality improvement, There have been various models written for the use of quality systems in tissue banking but most can be indexed and correlated with the universal ISO 9000 Quality Management System used world-wide in all types of businesses and services since 1986. These standards contain 20 system elements that define the broad-based quality system. Within these elements are included audited systems. The auditing system includes internal assessment and external assessment. An audit is a planned, independent and documented assessment to determine whether agreed upon requirements are being met. Audits are performed by qualified individuals with knowledge of procedures, regulations and associated standards with the primary intention of improving processes. Internal and external assessments are the primary types of audits performed at the tissue center. Internal assessment is performed by the employees of the organization to determine whether activities and -the results of the activities comply with requirements and procedures. External assessment is carried out by independent examinations performed by an external agency. This presentation will describe procedures for internal quality auditing and results of external assessment of tissue banking in North America, as performed by the American Association of Tissue Banks (AATB). The AATB system for external auditing will be described. Examples will be given of the most common errors found by such auditing assessments and procedures for establishing internal quality auditing

  3. An Audit of the Egress System in Multi-Storey Annexes of Four Halls ...

    African Journals Online (AJOL)

    A principal consideration in this case is the provision of an effective egress system that could be located at appropriate places to aid people to safety. The absence of these measures in multi-storey blocks leaves occupants at greater risk. This paper presents results of a study carried out in students' Halls of Residence at the ...

  4. DOD Financial Management: Greater Visibility Needed to Better Assess Audit Readiness for Property, Plant, and Equipment

    Science.gov (United States)

    2016-05-01

    internal controls, processes, and systems. These challenges are highlighted by DOD’s inability to prepare auditable financial statements . The...audited financial statements . However, long-standing and pervasive financial management weaknesses have precluded DOD from being auditable. The...actions needed to ensure that its consolidated financial statements are audit ready by September 30, 2017. The Senate report accompanying the NDAA

  5. Requirements for auditing of quality assurance programs for nuclear power plants

    International Nuclear Information System (INIS)

    Anon.

    1979-01-01

    Requirements and guidance are provided for establishing and implementing a system of internal and external audits of quality assurance programs for nuclear power plants, including the preparation, performance, reporting and follow-up of audits by both the auditing and the audited organizations. This standard is to be used in conjunction with ANSI N45.2

  6. Quality assurance auditing for nuclear power plants

    International Nuclear Information System (INIS)

    1980-01-01

    This Safety Guide provides requirements and recommendations for establishing and implementing a system of internal and external audits during the design, manufacture, construction, commissioning and operation of nuclear power plants. It provides for the planning, performance, reporting and follow-up of the quality assurance audit activity. It defines in general terms the responsibilities of the auditing and audited organizations. The Guide also covers auditing in the context of supplier evaluation; it does not include inspection for the sole purpose of process control or product acceptance. Like the Code, the present Guide was prepared as part of the IAEA's programme, referred to as the NUSS programme, for establishing Codes of Practice and Safety Guides relating to land-based stationary thermal neutron power plants

  7. PERFORMANCE AUDITING OF A HUMAN AIR POLLUTION EXPOSURE SYSTEM FOR COARSE PARTICULATE MATTER (PM2.5-10)

    Science.gov (United States)

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

  8. The temporal relationship between drug supply indicators: an audit of international government surveillance systems.

    Science.gov (United States)

    Werb, Dan; Kerr, Thomas; Nosyk, Bohdan; Strathdee, Steffanie; Montaner, Julio; Wood, Evan

    2013-09-30

    Illegal drug use continues to be a major threat to community health and safety. We used international drug surveillance databases to assess the relationship between multiple long-term estimates of illegal drug price and purity. We systematically searched for longitudinal measures of illegal drug supply indicators to assess the long-term impact of enforcement-based supply reduction interventions. Data from identified illegal drug surveillance systems were analysed using an a priori defined protocol in which we sought to present annual estimates beginning in 1990. Data were then subjected to trend analyses. Data were obtained from government surveillance systems assessing price, purity and/or seizure quantities of illegal drugs; systems with at least 10 years of longitudinal data assessing price, purity/potency or seizures were included. We identified seven regional/international metasurveillance systems with longitudinal measures of price or purity/potency that met eligibility criteria. In the USA, the average inflation-adjusted and purity-adjusted prices of heroin, cocaine and cannabis decreased by 81%, 80% and 86%, respectively, between 1990 and 2007, whereas average purity increased by 60%, 11% and 161%, respectively. Similar trends were observed in Europe, where during the same period the average inflation-adjusted price of opiates and cocaine decreased by 74% and 51%, respectively. In Australia, the average inflation-adjusted price of cocaine decreased 14%, while the inflation-adjusted price of heroin and cannabis both decreased 49% between 2000 and 2010. During this time, seizures of these drugs in major production regions and major domestic markets generally increased. With few exceptions and despite increasing investments in enforcement-based supply reduction efforts aimed at disrupting global drug supply, illegal drug prices have generally decreased while drug purity has generally increased since 1990. These findings suggest that expanding efforts at

  9. The temporal relationship between drug supply indicators: an audit of international government surveillance systems

    Science.gov (United States)

    Werb, Dan; Kerr, Thomas; Nosyk, Bohdan; Strathdee, Steffanie; Montaner, Julio; Wood, Evan

    2013-01-01

    Objectives Illegal drug use continues to be a major threat to community health and safety. We used international drug surveillance databases to assess the relationship between multiple long-term estimates of illegal drug price and purity. Design We systematically searched for longitudinal measures of illegal drug supply indicators to assess the long-term impact of enforcement-based supply reduction interventions. Setting Data from identified illegal drug surveillance systems were analysed using an a priori defined protocol in which we sought to present annual estimates beginning in 1990. Data were then subjected to trend analyses. Main outcome measures Data were obtained from government surveillance systems assessing price, purity and/or seizure quantities of illegal drugs; systems with at least 10 years of longitudinal data assessing price, purity/potency or seizures were included. Results We identified seven regional/international metasurveillance systems with longitudinal measures of price or purity/potency that met eligibility criteria. In the USA, the average inflation-adjusted and purity-adjusted prices of heroin, cocaine and cannabis decreased by 81%, 80% and 86%, respectively, between 1990 and 2007, whereas average purity increased by 60%, 11% and 161%, respectively. Similar trends were observed in Europe, where during the same period the average inflation-adjusted price of opiates and cocaine decreased by 74% and 51%, respectively. In Australia, the average inflation-adjusted price of cocaine decreased 14%, while the inflation-adjusted price of heroin and cannabis both decreased 49% between 2000 and 2010. During this time, seizures of these drugs in major production regions and major domestic markets generally increased. Conclusions With few exceptions and despite increasing investments in enforcement-based supply reduction efforts aimed at disrupting global drug supply, illegal drug prices have generally decreased while drug purity has generally

  10. In-house quality audit and benefits of some quality control procedures in the quality assurance of TL dosimetry system at NRPB

    Energy Technology Data Exchange (ETDEWEB)

    Dutt, J.C. (National Radiological Protection Board, Chilton (United Kingdom))

    1993-01-01

    A number of Quality Control (QC) procedures have been introduced into the running and operation of the NRPB personal monitoring services. Those described here apply to the whole-body TL dosimetry system. These QC procedures comprise Quality Assurance (QA) of incoming raw materials and equipment, reader stabilisation, daily, routine and periodic QA checks on all phases of the service. In-house quality audit, periodic internal and external 'blind QA checks' on the dosimetry system as a whole have assured the continuing high quality and reliability of the NRPB TL dosimetry service for assessing body and skin doses of radiation workers from external photon and beta radiations. (author).

  11. Audits Made Simple

    Energy Technology Data Exchange (ETDEWEB)

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

    2015-04-09

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

  12. Creation of Auditing Knowledge:

    DEFF Research Database (Denmark)

    Liempd, Dennis van

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

  13. An Auditing Approach for ERP Systems Examining Human Factors that Influence ERP User Satisfaction

    Directory of Open Access Journals (Sweden)

    Theodoros MITAKOS

    2010-01-01

    Full Text Available This paper tries to connect the successful implementation and operation of the ERP (Enterprise Resource Planning information systems with people and their characteristics through a pilot survey. It examines the human factors that influence ERP user satisfaction. The presented survey tests 14 hypotheses and is based on the model developed by Zviran, Pliskin & Levin [21]. An additional factor has been added to the specified model, the self-efficacy factor analyzed by Bandura [1]. The results are based on 250 ERP users that responded to the survey. The key findings that were revealed by data analysis were that none of the human socio-demographic characteristics do influence ERP user satisfaction. Additionally it was found that perceived usefulness and self-efficacy are the key directors of the ERP user satisfaction. Moreover suggestions are given about how the companies should handle ERP usage in order to develop the prerequisites for increasing user satisfaction and productivity accordingly.

  14. Politico-economic equivalence

    DEFF Research Database (Denmark)

    Gonzalez Eiras, Martin; Niepelt, Dirk

    2015-01-01

    Traditional "economic equivalence'' results, like the Ricardian equivalence proposition, define equivalence classes over exogenous policies. We derive "politico-economic equivalence" conditions that apply in environments where policy is endogenous and chosen sequentially. A policy regime...... and a state are equivalent to another such pair if both pairs give rise to the same allocation in politico-economic equilibrium. The equivalence conditions help to identify factors that render institutional change non-neutral and to construct politico-economic equilibria in new policy regimes. We exemplify...

  15. Academic Staff Views on External Quality Audit: Post Audit Evaluation in a Private Higher Education College

    Science.gov (United States)

    Shah, Mahsood; Nair, Chenicheri Sid; Stanford, Sue-Ann

    2011-01-01

    Governments in many countries have funded independent agencies to undertake quality audits of higher education institutions. Such agencies ensure that universities and other higher education providers have effective systems and processes to assure quality assurance in core and support areas. While external quality audits have been in place for a…

  16. Risk Assessment in Audit

    Directory of Open Access Journals (Sweden)

    N. I.

    2017-12-01

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

  17. Auditing and GRC automation in SAP

    CERN Document Server

    Chuprunov, Maxim

    2013-01-01

    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.

  18. 46 CFR Sec. 12 - Audit.

    Science.gov (United States)

    2010-10-01

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

  19. Single Audit: Single Audit Act Effectiveness Issues

    National Research Council Canada - National Science Library

    Thompson, Sally

    2002-01-01

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

  20. Conducting an information security audit

    Directory of Open Access Journals (Sweden)

    Prof. Ph.D . Gheorghe Popescu

    2008-05-01

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

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

    African Journals Online (AJOL)

    Toshiba

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

  2. Developing the comprehensive audit under PPS.

    Science.gov (United States)

    Rezaee, Z

    1986-10-01

    In the area of auditing, the change in payment systems from a cost-based retrospective reimbursement system to PPS has forced the independent auditor and the hospital financial manager to focus on tight administrative and accounting controls. Overall, the key for the auditor under PPS seems to be development of a strategic, comprehensive audit plan. It can provide both control and structure while not producing restrictions.

  3. Test policy optimization for a complex system: an application for the differential model for equivalent parameters (DMEP)

    International Nuclear Information System (INIS)

    Vasseur, D.; Eid, M.

    1996-01-01

    One of EDF's current priorities is the optimisation of the preventive maintenance in all French nuclear power stations. This optimisation involves a rationalization of the choice of equipments to be maintained and maintenance tasks to be carried out, as well as a judicious choice of intervals between these tasks. This work is being carried out in cooperation between EDF and the CEA (Atomic Energy Commission), and suggests a procedure to provide assistance in optimising intervals between maintenance tasks respecting a global unavailability target. This work is based on the differential model for equivalent parameters (DMEP). (authors)

  4. DEPLOYMENT OF THE AUDIT BASED ON RISK IN AN ENTITY IN THE "SYSTEM S": THE CASE OF SEBRAE/EC

    OpenAIRE

    Pinho, Ruth Carvalho de Santana; Brandão Bezerra, Leonardo

    2015-01-01

    With the growing complexity of the business, many organizations have seen the need for the best control over the risk that its objectives could be achieved. The present article discusses the Audit Based on Risk (ABR), evidencing their main characteristics. The study is relevant both to the business environment, showing the stages of deployment of this methodology, as for academia, which has few studies related to the topic, as empirical observation. Thus, the research question: What factors c...

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

    OpenAIRE

    Darius Vaicekauskas, Jonas Mackevičius

    2014-01-01

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

  6. Using Technology Readiness Level (TRL), Life Cycle Cost (LCC), and Other Metrics to Supplement Equivalent System Mass (ESM) in Advanced Life Support (ALS)

    Science.gov (United States)

    Jones, Harry

    2003-01-01

    The ALS project plan goals are reducing cost, improving performance, and achieving flight readiness. ALS selects projects to advance the mission readiness of low cost, high performance technologies. The role of metrics is to help select good projects and report progress. The Equivalent Mass (EM) of a system is the sum of the estimated mass of the hardware, of its required materials and spares, and of the pressurized volume, power supply, and cooling system needed to support the hardware in space. EM is the total payload launch mass needed to provide and support a system. EM is directly proportional to the launch cost.

  7. Audit Techniques for Service Oriented Architecture Applications

    Directory of Open Access Journals (Sweden)

    Liviu Adrian COTFAS

    2010-01-01

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

  8. The value to blood establishments of supplier quality audit and of adopting a European Blood Alliance collaborative approach.

    Science.gov (United States)

    Nightingale, Mark J; Ceulemans, Jan; Agoston, Stephanie; van Mourik, Peter; Marcou-Cherdel, Céline; Wickens, Betty; Johnstone, Pauline

    2014-01-01

    The assessment of suppliers of critical goods and services to European blood establishments is a regulatory requirement proving difficult to resource. This study was to establish whether European Blood Alliance member blood services could collaborate to reduce the cost of auditing suppliers without diminishing standards. Five blood services took part, each contributing a maximum of one qualified auditor per audit (rather than the usual two). Four audits were completed involving eight auditors in total to a European Blood Alliance agreed policy and process using an audit scope agreed with suppliers. Audits produced a total of 22 observations, the majority relating to good manufacturing practice and highlighted deficiencies in processes, procedures and quality records including complaints' handling, product recall, equipment calibration, management of change, facilities' maintenance and monitoring and business continuity. Auditors reported that audits had been useful to their service and all audits prompted a positive response from suppliers with satisfactory corrective action plans where applicable. Audit costs totalled € 3,438 (average € 860 per audit) which is no more than equivalent traditional audits. The four audit reports have been shared amongst the five participating blood establishments and benefitted 13 recipient departments in total. Previously, 13 separate audits would have been required by the five blood services. Collaborative supplier audit has proven an effective and efficient initiative that can reduce the resource requirements of both suppliers and individual blood service's auditing costs. Collaborative supplier audit has since been established within routine European Blood Alliance management practice.

  9. Qlikview Audit Tool (QLIKVIEW) -

    Data.gov (United States)

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

  10. Audit mode change, corporate governance

    Directory of Open Access Journals (Sweden)

    Limei Cao

    2015-12-01

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

  11. Radiation safety audit

    International Nuclear Information System (INIS)

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

    2008-01-01

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

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

    Directory of Open Access Journals (Sweden)

    T.M. Omelianchuk

    2015-06-01

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

  13. Experiences of audits in Juragua CEN

    International Nuclear Information System (INIS)

    Rodriguez Bertran, J.; Longoria Blanco del, H.

    1998-01-01

    This work tries about the application of a insurance quality system in the CEN of Juragu with the objective to guarantee the efficiency in the development of the activities and of avoiding the duplicity of efforts. The audits of quality detected a high quantity of unconformities in the first times of implementation. The used acting indicators have reflected the behavior of the audits and they have been good efficiently in the taking of decisions for their administration

  14. Cyber Security Audit and Attack Detection Toolkit

    Energy Technology Data Exchange (ETDEWEB)

    Peterson, Dale

    2012-05-31

    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.

  15. Home audit program: management manual

    Energy Technology Data Exchange (ETDEWEB)

    1980-09-01

    Many public power systems have initiated home energy audit programs in response to the requests of their consumers. The manual provides smaller public power systems with the information and specific skills needed to design and develop a program of residential energy audits. The program is based on the following precepts: locally owned public systems are the best, and in many cases the only agencies available to organize and coordinate energy conservation programs in many smaller communities; consumers' rights to energy conservation information and assistance should not hinge on the size of the utility that serves them; in the short run, public power systems of all sizes should offer residential energy conservation assistance to their consumers, because such assistance is desirable, necessary, and in the public interest; and in the long run, such programs will complement national energy goals and will produce economic benefits for both consumers and the public power system. A detailed description of home audit program planning, organization, and management are given. (MCW)

  16. Equivalence of the Floquet-Magnus and Fer Expansions to Investigate the Dynamics of a Spin System in the Three-Level System.

    Science.gov (United States)

    Mananga, Eugene Stephane

    2017-08-17

    In this work, we investigated the orders to which the Floquet-Magnus expansion (FME) and Fer expansion (FE) are equivalent or different for the three-level system. Specifically, we performed the third-order calculations of both approaches based on elegant integrations formalism. We present an important close relationship between the Floquet-Magnus and Fer expansions. As the propagator from the FME takes the form of the evolution operator, which removes the constraint of a stroboscopic observation, we appreciated the effects of time-evolution under Hamiltonians with different orders separately. Our work unifies and generalizes existing results of Floquet-Magnus and Fer approaches and delivers illustrations of novel springs that boost previous applications that are based on the classical information. Due to the lack of an unequivocal relationship between the FME and FE, some disagreements between the results produced by these theories will be found, especially in NMR experiments. Our results can find applications in the optimization of NMR spectroscopy, quantum computation, quantum optical control, and coherence in optics and might bear new awareness in fundamental perusals of quantum spin dynamics. This work is an important theoretical and numerical contribution in the general field of spin dynamics.

  17. Quality audit in design

    International Nuclear Information System (INIS)

    Horton, G.T.

    1976-01-01

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

  18. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  19. Slovakia : Accounting and Auditing

    OpenAIRE

    World Bank

    2001-01-01

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

  20. Auditing measurement control programs

    International Nuclear Information System (INIS)

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

    1979-10-01

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

  1. Nigeria : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  2. Ghana : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  3. Hungary : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  4. Ecuador : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  5. Ethiopia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

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

  6. Ukraine : Accounting and Auditing

    OpenAIRE

    World Bank

    2002-01-01

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

  7. Audit experience in external individual monitoring services accreditation in Brazil

    International Nuclear Information System (INIS)

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

    1998-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Darius Vaicekauskas, Jonas Mackevičius

    2014-02-01

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

  9. Equivalent linearization of nonlinear forces

    Science.gov (United States)

    Meng, Guang; Xue, Zhongqing

    1987-07-01

    A method used for equivalent linearization of the two orthogonal squeeze-film forces is extended here to the general case of n degrees of freedom and n components of nonlinear forces, and the expressions for equivalent linear coefficients are derived. Nonlinear forces can be linearized by the methods of Fourier expansion, active and reactive powers, or mean-square error. The n components of nonlinear forces can all be expressed formally as the sum of an average force, a linear spring force, and a linear damping force. This paper also gives a flow chart for calculating the steady-state responses of a nonlinear system with many degrees of freedom, using the method of equivalent linearization. The resulting saving in computation time is demonstrated by a numerical example of a flexible rotor-bearing system with a noncentralized squeeze-film damper.

  10. Developing a Forensic Continuous Audit Model

    Directory of Open Access Journals (Sweden)

    Grover S. Kearns

    2011-06-01

    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 management’s regulatory objectives, and to combat fraud. An approach to developing such a system is presented.

  11. Evaluation of the HACCP System in a University Canteen: Microbiological Monitoring and Internal Auditing as Verification Tools

    Science.gov (United States)

    Osimani, Andrea; Aquilanti, Lucia; Tavoletti, Stefano; Clementi, Francesca

    2013-01-01

    Food safety is essential in mass catering. In Europe, Regulation (EC) No. 852/2004 requires food business operators to put in place, implement and maintain permanent procedures based on Hazard Analysis and Critical Control Point (HACCP) principles. Each HACCP plan is specifically implemented for the processing plant and processing methods and requires a systematic collection of data on the incidence, elimination, prevention, and reduction of risks. In this five-year-study, the effectiveness of the HACCP plan of a University canteen was verified through periodic internal auditing and microbiological monitoring of meals, small equipment, cooking tools, working surfaces, as well as hands and white coats of the canteen staff. The data obtained revealed no safety risks for the consumers, since Escherichia coli, Salmonella spp. and Listeria monocytogenes were never detected; however, a quite discontinuous microbiological quality of meals was revealed. The fluctuations in the microbial loads of mesophilic aerobes, coliforms, Staphylococcus aureus, Bacillus cereus, and sulphite-reducing clostridia were mainly ascribed to inadequate handling or processing procedures, thus suggesting the need for an enhancement of staff training activities and for a reorganization of tasks. Due to the wide variety of the fields covered by internal auditing, the full conformance to all the requirements was never achieved, though high scores, determined by assigning one point to each answer which matched with the requirements, were achieved in all the years. PMID:23594937

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

    Science.gov (United States)

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

    2002-08-01

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

  13. Evaluation of the HACCP System in a University Canteen: Microbiological Monitoring and Internal Auditing as Verification Tools

    Directory of Open Access Journals (Sweden)

    Stefano Tavoletti

    2013-04-01

    Full Text Available Food safety is essential in mass catering. In Europe, Regulation (EC No. 852/2004 requires food business operators to put in place, implement and maintain permanent procedures based on Hazard Analysis and Critical Control Point (HACCP principles. Each HACCP plan is specifically implemented for the processing plant and processing methods and requires a systematic collection of data on the incidence, elimination, prevention, and reduction of risks. In this five-year-study, the effectiveness of the HACCP plan of a University canteen was verified through periodic internal auditing and microbiological monitoring of meals, small equipment, cooking tools, working surfaces, as well as hands and white coats of the canteen staff. The data obtained revealed no safety risks for the consumers, since Escherichia coli, Salmonella spp. and Listeria monocytogenes were never detected; however, a quite discontinuous microbiological quality of meals was revealed. The fluctuations in the microbial loads of mesophilic aerobes, coliforms, Staphylococcus aureus, Bacillus cereus, and sulphite-reducing clostridia were mainly ascribed to inadequate handling or processing procedures, thus suggesting the need for an enhancement of staff training activities and for a reorganization of tasks. Due to the wide variety of the fields covered by internal auditing, the full conformance to all the requirements was never achieved, though high scores, determined by assigning one point to each answer which matched with the requirements, were achieved in all the years.

  14. Evaluation of the HACCP system in a university canteen: microbiological monitoring and internal auditing as verification tools.

    Science.gov (United States)

    Osimani, Andrea; Aquilanti, Lucia; Tavoletti, Stefano; Clementi, Francesca

    2013-04-17

    Food safety is essential in mass catering. In Europe, Regulation (EC) No. 852/2004 requires food business operators to put in place, implement and maintain permanent procedures based on Hazard Analysis and Critical Control Point (HACCP) principles. Each HACCP plan is specifically implemented for the processing plant and processing methods and requires a systematic collection of data on the incidence, elimination, prevention, and reduction of risks. In this five-year-study, the effectiveness of the HACCP plan of a University canteen was verified through periodic internal auditing and microbiological monitoring of meals, small equipment, cooking tools, working surfaces, as well as hands and white coats of the canteen staff. The data obtained revealed no safety risks for the consumers, since Escherichia coli, Salmonella spp. and Listeria monocytogenes were never detected; however, a quite discontinuous microbiological quality of meals was revealed. The fluctuations in the microbial loads of mesophilic aerobes, coliforms, Staphylococcus aureus, Bacillus cereus, and sulphite-reducing clostridia were mainly ascribed to inadequate handling or processing procedures, thus suggesting the need for an enhancement of staff training activities and for a reorganization of tasks. Due to the wide variety of the fields covered by internal auditing, the full conformance to all the requirements was never achieved, though high scores, determined by assigning one point to each answer which matched with the requirements, were achieved in all the years.

  15. Clinical audit of medical care quality by computer informational analytical system in patients with hypertension followed in Saratov polyclinic

    Directory of Open Access Journals (Sweden)

    A.R. Kiselev

    2009-12-01

    Full Text Available The research goal is to point out potentiality of clinical audit of care quality carried out by IAS "Register AH" in hypertensive patients followed in Saratov polyclinic. Data of medical cards of 205 hypertensive patients (average age 52,8±9,1 years followed in Saratov polyclinic have been analyzed with the help of IAS "Register AH" indicators set. Implementation of clinical recommendations on diagnosis, treatment and following-up of hypertensive patients from 2007 till 2008 has been assessed. There was no correspondence between statements of recommendations of diagnostic measures for clinical status, treatment and following-up of hypertensive patients. Clinical aim of treatment to support the principal blood pressure has not been achieved in 85% of patients. The main cause has consisted in the patient's clinical status without taking into account the treatment and dynamic follow-up. Clinical audit has allowed the complex evaluation of medical care process in hypertensive patients followed in the studied polyclinic and allowed to reveal a cause of inappropriate results of care. The use of IAS "Register AH" systematizes medical data contained in ambulatory cards, automatizes the process of obtaining indicators results. It increases the reliability assessments

  16. Implementing Major Trauma Audit in Ireland.

    Science.gov (United States)

    Deasy, Conor; Cronin, Marina; Cahill, Fiona; Geary, Una; Houlihan, Patricia; Woodford, Maralyn; Lecky, Fiona; Mealy, Ken; Crowley, Philip

    2016-01-01

    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

  17. The use of the Thoracic Morbidity and Mortality system for the internal analysis of performance: a case-matched temporal audit.

    Science.gov (United States)

    Salati, Michele; Pompili, Cecilia; Refai, Majed; Xiumè, Francesco; Sabbatini, Armando; Brunelli, Alessandro

    2014-05-01

    The aim of the present study was to evaluate the usefulness of the Thoracic Morbidity and Mortality (TMM) scoring system in auditing the quality of care of our unit. We analysed the performance of our unit comparing the incidence of complications and mortality occurring after anatomic lung resections during two different periods: early period (January 2000 to December 2009: 830 lobectomy, 134 pneumonectomy and 78 segmentectomy) and recent period (January 2010 to August 2012: 191 lobectomy, 8 pneumonectomy and 19 segmentectomy). The cardiopulmonary complications as traditionally defined in the European Society of Thoracic Surgeons (ESTS) database were also classified according to the TMM system: this method grades the postoperative adverse events from 1 to 5 reflecting an increasing severity of management regardless the type of complication. Complications graded higher than 2 are regarded as major complications. To account for confounders, several baseline and surgical factors were used to build a propensity score that was applied to match the patients of the most recent group with their early-group counterparts. These two matched groups were compared in terms of cardiopulmonary morbidity (codified by ESTS definitions) and mortality rates and incidence of major complications according to the TMM system. The propensity score analysis yielded 209 well-matched pairs of patients operated on in the two periods. The two groups had similar rates of ESTS-defined cardiopulmonary complications (recent: 38 patients vs early: 37 patients, P = 0.9). The use of the TMM system revealed a higher incidence of major (grade > 2) complications rate in the recent period (recent: 29 patients vs early: 14 patients, P = 0.02). The TMM scoring system for classifying the postoperative complications revealed a decline of quality of care of our unit otherwise undetected by applying traditional outcome measures. This tool can be used as an additional graded outcome endpoint to refine internal

  18. Aktivitas Komite Audit, Kepemilikan Institusional dan Biaya Audit

    Directory of Open Access Journals (Sweden)

    Linda Kusumaning Wedari

    2015-01-01

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

  19. Characterization of revenue equivalence

    NARCIS (Netherlands)

    Heydenreich, B.; Müller, R.; Uetz, Marc Jochen; Vohra, R.

    2009-01-01

    The property of an allocation rule to be implementable in dominant strategies by a unique payment scheme is called revenue equivalence. We give a characterization of revenue equivalence based on a graph theoretic interpretation of the incentive compatibility constraints. The characterization holds

  20. Characterization of Revenue Equivalence

    NARCIS (Netherlands)

    Heydenreich, Birgit; Müller, Rudolf; Uetz, Marc Jochen; Vohra, Rakesh

    2008-01-01

    The property of an allocation rule to be implementable in dominant strategies by a unique payment scheme is called \\emph{revenue equivalence}. In this paper we give a characterization of revenue equivalence based on a graph theoretic interpretation of the incentive compatibility constraints. The

  1. On the operator equivalents

    International Nuclear Information System (INIS)

    Grenet, G.; Kibler, M.

    1978-06-01

    A closed polynomial formula for the qth component of the diagonal operator equivalent of order k is derived in terms of angular momentum operators. The interest in various fields of molecular and solid state physics of using such a formula in connection with symmetry adapted operator equivalents is outlined

  2. Internal audit consider the implications.

    Science.gov (United States)

    Baumgartner, Grant D; Hamilton, Angela

    2004-06-01

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

  3. Internal Auditing for School Districts.

    Science.gov (United States)

    Cuzzetto, Charles

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

  4. [The Hospital Information System of the Brazilian Unified National Health System: a performance evaluation for auditing maternal near miss].

    Science.gov (United States)

    Nakamura-Pereira, Marcos; Mendes-Silva, Wallace; Dias, Marcos Augusto Bastos; Reichenheim, Michael E; Lobato, Gustavo

    2013-07-01

    This study aimed to investigate the performance of the Hospital Information System of the Brazilian Unified National Health System (SIH-SUS) in identifying cases of maternal near miss in a hospital in Rio de Janeiro, Brazil, in 2008. Cases were identified by reviewing medical records of pregnant and postpartum women admitted to the hospital. The search for potential near miss events in the SIH-SUS database relied on a list of procedures and codes from the International Classification of Diseases, 10th revision (ICD-10) that were consistent with this diagnosis. The patient chart review identified 27 cases, while 70 potential occurrences of near miss were detected in the SIH-SUS database. However, only 5 of 70 were "true cases" of near miss according to the chart review, which corresponds to a sensitivity of 18.5% (95%CI: 6.3-38.1), specificity of 94.3% (95%CI: 92.8-95.6), area under the ROC of 0.56 (95%CI: 0.48-0.63), and positive predictive value of 10.1% (IC95%: 4.7-20.3). These findings suggest that SIH-SUS does not appear appropriate for monitoring maternal near miss.

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

    Science.gov (United States)

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

    2013-01-01

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

  6. Audits of radiopharmaceutical formulations

    International Nuclear Information System (INIS)

    Castronovo, F.P. Jr.

    1992-01-01

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

  7. Eye lens dose correlations with personal dose equivalent and patient exposure in paediatric interventional cardiology performed with a fluoroscopic biplane system.

    Science.gov (United States)

    Alejo, L; Koren, C; Corredoira, E; Sánchez, F; Bayón, J; Serrada, A; Guibelalde, E

    2017-04-01

    To analyse the correlations between the eye lens dose estimates performed with dosimeters placed next to the eyes of paediatric interventional cardiologists working with a biplane system, the personal dose equivalent measured on the thorax and the patient dose. The eye lens dose was estimated in terms of H p (0.07) on a monthly basis, placing optically stimulated luminescence dosimeters (OSLDs) on goggles. The H p (0.07) personal dose equivalent was measured over aprons with whole-body OSLDs. Data on patient dose as recorded by the kerma-area product (P KA ) were collected using an automatic dose management system. The 2 paediatric cardiologists working in the facility were involved in the study, and 222 interventions in a 1-year period were evaluated. The ceiling-suspended screen was often disregarded during interventions. The annual eye lens doses estimated on goggles were 4.13±0.93 and 4.98±1.28mSv. Over the aprons, the doses obtained were 10.83±0.99 and 11.97±1.44mSv. The correlation between the goggles and the apron dose was R 2 =0.89, with a ratio of 0.38. The correlation with the patient dose was R 2 =0.40, with a ratio of 1.79μSvGy -1 cm -2 . The dose per procedure obtained over the aprons was 102±16μSv, and on goggles 40±9μSv. The eye lens dose normalized to P KA was 2.21±0.58μSvGy -1 cm -2 . Measurements of personal dose equivalent over the paediatric cardiologist's apron are useful to estimate eye lens dose levels if no radiation protection devices are typically used. Copyright © 2017 Associazione Italiana di Fisica Medica. Published by Elsevier Ltd. All rights reserved.

  8. Equivalent Simplification Method of Micro-Grid

    OpenAIRE

    Cai Changchun; Cao Xiangqin

    2013-01-01

    The paper concentrates on the equivalent simplification method for the micro-grid system connection into distributed network. The equivalent simplification method proposed for interaction study between micro-grid and distributed network. Micro-grid network, composite load, gas turbine synchronous generation, wind generation are equivalent simplification and parallel connect into the point of common coupling. A micro-grid system is built and three phase and single phase grounded faults are per...

  9. Audit: Automated Disk Investigation Toolkit

    Directory of Open Access Journals (Sweden)

    Umit Karabiyik

    2014-09-01

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

  10. Clinical governance and external audit.

    Science.gov (United States)

    Glazebrook, S G; Buchanan, J G

    2001-01-01

    This paper describes a model of clinical governance that was developed at South Auckland Health during the period 1995 to 2000. Clinical quality and safety are core objectives. A multidisciplinary Clinical Board is responsible for the development and publicising of sound clinical policies together with monitoring the effects of their implementation on quality and safety. The Clinical Board has several committees, including an organization-wide Continuous Quality Improvement Committee to enhance the explicit nature of the quality system in terms of structure, staff awareness and involvement, and to develop the internal audit system. The second stream stems from the Chief Medical Officer and clinical directors in a clinical management sense. The Audit Committee of the Board of Directors covers both clinical and financial audit. The reporting lines back to that committee are described and the role of the external auditor of clinical standards is explained. The aim has been to create a supportive culture where quality initiatives and innovation can flourish, and where the emphasis is not on censure but improvement.

  11. Auditing and bank capital regulation

    OpenAIRE

    Edward Simpson Prescott

    2004-01-01

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

  12. Equivalence between fractional exclusion statistics and self-consistent mean-field theory in interacting-particle systems in any number of dimensions.

    Science.gov (United States)

    Anghel, D V; Nemnes, G A; Gulminelli, F

    2013-10-01

    We describe a mean field interacting particle system in any number of dimensions and in a generic external potential as an ideal gas with fractional exclusion statistics (FES). We define the FES quasiparticle energies, we calculate the FES parameters of the system and we deduce the equations for the equilibrium particle populations. The FES gas is "ideal," in the sense that the quasiparticle energies do not depend on the other quasiparticle levels' populations and the sum of the quasiparticle energies is equal to the total energy of the system. We prove that the FES formalism is equivalent to the semiclassical or Thomas Fermi limit of the self-consistent mean-field theory and the FES quasiparticle populations may be calculated from the Landau quasiparticle populations by making the correspondence between the FES and the Landau quasiparticle energies. The FES provides a natural semiclassical ideal gas description of the interacting particle gas.

  13. Exploring variability among quality management system auditors when rating the severity of audit findings at a nuclear power plant

    Directory of Open Access Journals (Sweden)

    Simons, R. C.

    2017-05-01

    Full Text Available A reliable quality assurance (QA function in the nuclear environment is underpinned by the effective identification of risk, and by effective decision-making processes in relation to the risk identified. The need for competent auditors who are able to remain objective and independent at all times forms a critical component of this process. This exploratory study sought to determine reasons for the noted inconsistency among auditors when rating the severity of audit findings, and to provide recommendations to reduce this variability. The Delphi technique, a structured process to gather information from a panel of experts, was adopted to enable multiple iterations of qualitative and quantitative data collection and analysis, in an attempt to mimic the elements of a sequential exploratory strategy related to a mixed method methodology.

  14. Manual on quality assurance programme auditing

    International Nuclear Information System (INIS)

    1984-01-01

    The objective of this Manual is to provide guidance and illustrative examples of the methodology and techniques of internal and external audits that are consistent with the requirements and recommendations of the Code and the Safety Guide. The methodology and techniques are based on the practices of Member States having considerable experience in auditing QA programmes. This Manual is directed primarily towards QA programme auditors and managers and presents methods and techniques considered appropriate for the preparation and performance of audits and the evaluation of results. Its scope includes the techniques and methods used to carry out QA programme audits variously described as 'System', 'Product' and 'Process' audits. The techniques and methods described here may be used as one approach to the evaluation of suppliers' QA capabilities as defined in 50-SG-QA10. Although the Manual is primarily directed towards purchasers and suppliers, it is also relevant to regulatory organizations, such as government offices responsible for quality assurance, which carry out external audits independent of purchasers and suppliers. In such cases similar methods, procedures and techniques may be used

  15. Auditing as a Tool for Improvement

    International Nuclear Information System (INIS)

    Fazila Said; Nurhanisah Adnan

    2016-01-01

    Quality audit in Nuclear Malaysia is monitored by Research Management Centre (RIMC) that manages and monitors the internal and external audit are performed effectively. Therefore auditing for Quality Management System (QMS) is a tool that helps Nuclear Malaysia to enhance the quality performance beside to sustain the certificate. QMS is a platform for processes and laboratories to make continual improvement such as the need to close the Audit Findings to tackle nonconformance (nc) clauses and opportunity for improvement (ofi) that focus on customers and suppliers. This study will discuss the percentage of non-conforming and conforming of processes and laboratories and to identify the trend for the year 2012, 2013 and 2014. Descriptive statistics were used to analyze the data by using SPSS version 20 and excel software. The finding of this study found that there are some trends of total numbers of non-conforming items for internal and external audit for the year 2012 to 2014. The improvement plans from RMC are also have been discussed according to four factors; internal audit quality, organizational setting, management support and auditee attributes. (author)

  16. BRIEF INCURSION IN THE EVOLUTION OF INTERN AUDIT

    Directory of Open Access Journals (Sweden)

    DUTESCU MIHAELA

    2014-02-01

    Full Text Available With the contemporary world, the internal audit activity is well organized , found in over 80 national institutes which are part of the Institute of Internal Auditors (IIA, whose headquarters is in the U.S., Orlando. This activity is conducted in accordance with the Internal Auditing Standards promoted by the Institute of Internal Auditors ( IIA. Internal auditing is an independent, objective assurance and consulting designed to increase value and improve an organization's operations. It helps the organization meet its objectives, assessing, through a systemic approach and methodical processes of risk management, control and management of the organization and making proposals to strengthen the effectiveness of the entity. [1 ] A review of the history audit provides a sound basis for understanding modern audit objectives and techniques of interpretation changes and its assimilation in detail all aspects characterizing the audit .

  17. Quality Audit Programme in Teleradiotherapy Centers in Poland

    International Nuclear Information System (INIS)

    Gwiazdowska, B.; Rostkowska, J.; Kania, M.; Bulski, W.

    2001-01-01

    Full text: A proper quality control system including external audits is necessary to assure the safety of the use of ionising radiation in radiotherapy. The results of the efforts aimed at the development of the quality audit programmes in teleradiotherapy in Poland are presented. Three audits, based on TLD dose intercomparisons for megavoltage units have been organised so far. In each audit programme the teleradiotherapy centres were requested to irradiate TLD capsules to a predefined dose (approximately 2 Gy). The TLD were read-out and evaluated at the Polish Secondary Standard Dosimetry Laboratory, which is a part of the Medical Physics Department of the Centre of Oncology in Warsaw. The deviations were analysed and discussed with the audit participants. The decrease of the standard deviation of the distribution of the results shows the improvement of the dose measurements and calculations in subsequent audits. (author)

  18. Marketing Audit A Systematic and Comprehensive Marketing Examination

    Directory of Open Access Journals (Sweden)

    Abdullah Al Fahad

    2015-07-01

    Full Text Available Abstract-The growing complexity of the current market environment needs a more systematic evaluation process that how organizational marketing performance deals with the dynamic market. This paper point out the benefit of marketing audit to deals with systematic evaluation of plans objectives strategies activities and organizational structure as well as marketing staff. Recent study has portrayed a broader conceptualization of effectiveness of using marketing audit. Through this paper we want to bring into focus the broad and different aspects of marketing audit that can help the organization its strength and weakness. The paper suggests that marketing audit should use as a mechanism to evaluate the entire marketing system.

  19. Scheduling Internal Audit Activities: A Stochastic Combinatorial Optimization Problem

    NARCIS (Netherlands)

    Rossi, R.; Tarim, S.A.; Hnich, B.; Prestwich, S.; Karacaer, S.

    2010-01-01

    The problem of finding the optimal timing of audit activities within an organisation has been addressed by many researchers. We propose a stochastic programming formulation with Mixed Integer Linear Programming (MILP) and Constraint Programming (CP) certainty-equivalent models. In experiments

  20. Cross-language measurement equivalence of the Center for Epidemiologic Studies Depression (CES-D) scale in systemic sclerosis: a comparison of Canadian and Dutch patients.

    Science.gov (United States)

    Kwakkenbos, Linda; Arthurs, Erin; van den Hoogen, Frank H J; Hudson, Marie; van Lankveld, Wim G J M; Baron, Murray; van den Ende, Cornelia H M; Thombs, Brett D

    2013-01-01

    Increasingly, medical research involves patients who complete outcomes in different languages. This occurs in countries with more than one common language, such as Canada (French/English) or the United States (Spanish/English), as well as in international multi-centre collaborations, which are utilized frequently in rare diseases such as systemic sclerosis (SSc). In order to pool or compare outcomes, instruments should be measurement equivalent (invariant) across cultural or linguistic groups. This study provides an example of how to assess cross-language measurement equivalence by comparing the Center for Epidemiologic Studies Depression (CES-D) scale between English-speaking Canadian and Dutch SSc patients. The CES-D was completed by 922 English-speaking Canadian and 213 Dutch SSc patients. Confirmatory factor analysis (CFA) was used to assess the factor structure in both samples. The Multiple-Indicator Multiple-Cause (MIMIC) model was utilized to assess the amount of differential item functioning (DIF). A two-factor model (positive and negative affect) showed excellent fit in both samples. Statistically significant, but small-magnitude, DIF was found for 3 of 20 items on the CES-D. The English-speaking Canadian sample endorsed more feeling-related symptoms, whereas the Dutch sample endorsed more somatic/retarded activity symptoms. The overall estimate in depression scores between English and Dutch was not influenced substantively by DIF. CES-D scores from English-speaking Canadian and Dutch SSc patients can be compared and pooled without concern that measurement differences may substantively influence results. The importance of assessing cross-language measurement equivalence in rheumatology studies prior to pooling outcomes obtained in different languages should be emphasized.

  1. Cross-language measurement equivalence of the Center for Epidemiologic Studies Depression (CES-D scale in systemic sclerosis: a comparison of Canadian and Dutch patients.

    Directory of Open Access Journals (Sweden)

    Linda Kwakkenbos

    Full Text Available Increasingly, medical research involves patients who complete outcomes in different languages. This occurs in countries with more than one common language, such as Canada (French/English or the United States (Spanish/English, as well as in international multi-centre collaborations, which are utilized frequently in rare diseases such as systemic sclerosis (SSc. In order to pool or compare outcomes, instruments should be measurement equivalent (invariant across cultural or linguistic groups. This study provides an example of how to assess cross-language measurement equivalence by comparing the Center for Epidemiologic Studies Depression (CES-D scale between English-speaking Canadian and Dutch SSc patients.The CES-D was completed by 922 English-speaking Canadian and 213 Dutch SSc patients. Confirmatory factor analysis (CFA was used to assess the factor structure in both samples. The Multiple-Indicator Multiple-Cause (MIMIC model was utilized to assess the amount of differential item functioning (DIF.A two-factor model (positive and negative affect showed excellent fit in both samples. Statistically significant, but small-magnitude, DIF was found for 3 of 20 items on the CES-D. The English-speaking Canadian sample endorsed more feeling-related symptoms, whereas the Dutch sample endorsed more somatic/retarded activity symptoms. The overall estimate in depression scores between English and Dutch was not influenced substantively by DIF.CES-D scores from English-speaking Canadian and Dutch SSc patients can be compared and pooled without concern that measurement differences may substantively influence results. The importance of assessing cross-language measurement equivalence in rheumatology studies prior to pooling outcomes obtained in different languages should be emphasized.

  2. An assessment of the measurement equivalence of English and French versions of the Center for Epidemiologic Studies Depression (CES-D Scale in systemic sclerosis.

    Directory of Open Access Journals (Sweden)

    Vanessa C Delisle

    Full Text Available Center for Epidemiologic Studies Depression (CES-D Scale scores in English- and French-speaking Canadian systemic sclerosis (SSc patients are commonly pooled in analyses, but no studies have evaluated the metric equivalence of the English and French CES-D. The study objective was to examine the metric equivalence of the CES-D in English- and French-speaking SSc patients.The CES-D was completed by 1007 English-speaking and 248 French-speaking patients from the Canadian Scleroderma Research Group Registry. Confirmatory factor analysis (CFA was used to assess the factor structure in both samples. The Multiple-Indicator Multiple-Cause (MIMIC model was utilized to assess differential item functioning (DIF.A two-factor model (Positive and Negative affect showed excellent fit in both samples. Statistically significant, but small-magnitude, DIF was found for 3 of 20 CES-D items, including items 3 (Blues, 10 (Fearful, and 11 (Sleep. Prior to accounting for DIF, French-speaking patients had 0.08 of a standard deviation (SD lower latent scores for the Positive factor (95% confidence interval [CI]-0.25 to 0.08 and 0.09 SD higher scores (95% CI-0.07 to 0.24 for the Negative factor than English-speaking patients. After DIF correction, there was no change on the Positive factor and a non-significant increase of 0.04 SD on the Negative factor for French-speaking patients (difference = 0.13 SD, 95% CI-0.03 to 0.28.The English and French versions of the CES-D, despite minor DIF on several items, are substantively equivalent and can be used in studies that combine data from English- and French-speaking Canadian SSc patients.

  3. An assessment of the measurement equivalence of English and French versions of the Center for Epidemiologic Studies Depression (CES-D) Scale in systemic sclerosis.

    Science.gov (United States)

    Delisle, Vanessa C; Kwakkenbos, Linda; Hudson, Marie; Baron, Murray; Thombs, Brett D

    2014-01-01

    Center for Epidemiologic Studies Depression (CES-D) Scale scores in English- and French-speaking Canadian systemic sclerosis (SSc) patients are commonly pooled in analyses, but no studies have evaluated the metric equivalence of the English and French CES-D. The study objective was to examine the metric equivalence of the CES-D in English- and French-speaking SSc patients. The CES-D was completed by 1007 English-speaking and 248 French-speaking patients from the Canadian Scleroderma Research Group Registry. Confirmatory factor analysis (CFA) was used to assess the factor structure in both samples. The Multiple-Indicator Multiple-Cause (MIMIC) model was utilized to assess differential item functioning (DIF). A two-factor model (Positive and Negative affect) showed excellent fit in both samples. Statistically significant, but small-magnitude, DIF was found for 3 of 20 CES-D items, including items 3 (Blues), 10 (Fearful), and 11 (Sleep). Prior to accounting for DIF, French-speaking patients had 0.08 of a standard deviation (SD) lower latent scores for the Positive factor (95% confidence interval [CI]-0.25 to 0.08) and 0.09 SD higher scores (95% CI-0.07 to 0.24) for the Negative factor than English-speaking patients. After DIF correction, there was no change on the Positive factor and a non-significant increase of 0.04 SD on the Negative factor for French-speaking patients (difference = 0.13 SD, 95% CI-0.03 to 0.28). The English and French versions of the CES-D, despite minor DIF on several items, are substantively equivalent and can be used in studies that combine data from English- and French-speaking Canadian SSc patients.

  4. TTVP Audit Database

    Data.gov (United States)

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

  5. Recovery Audit Program

    Data.gov (United States)

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

  6. An information systems auditor’s profile

    CSIR Research Space (South Africa)

    Carroll, M

    2009-01-01

    Full Text Available The increasing dependence upon Information systems has resulted in concerns regarding its auditing processes. IS auditing has changed from auditing “around the computer” to auditing through and with the computer. However, technology is changing...

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

    Science.gov (United States)

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

    2012-09-01

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

  8. Topics in orbit equivalence

    CERN Document Server

    Kechris, Alexander S

    2004-01-01

    This volume provides a self-contained introduction to some topics in orbit equivalence theory, a branch of ergodic theory. The first two chapters focus on hyperfiniteness and amenability. Included here are proofs of Dye's theorem that probability measure-preserving, ergodic actions of the integers are orbit equivalent and of the theorem of Connes-Feldman-Weiss identifying amenability and hyperfiniteness for non-singular equivalence relations. The presentation here is often influenced by descriptive set theory, and Borel and generic analogs of various results are discussed. The final chapter is a detailed account of Gaboriau's recent results on the theory of costs for equivalence relations and groups and its applications to proving rigidity theorems for actions of free groups.

  9. Comparisons of Internet-Based and Face-to-Face Learning Systems Based on "Equivalency of Experiences" According to Students' Academic Achievements and Satisfactions

    Science.gov (United States)

    Karatas, Sercin; Simsek, Nurettin

    2009-01-01

    The purpose of this study is to determine whether "equivalent learning experiences" ensure equivalency, in the Internet-based and face-to-face interaction methods on learning results and student satisfaction. In the experimental process of this study, the effect of the Internet-based and face-to-face learning on the equivalency in…

  10. Oneida Tribe Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

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

    2014-08-15

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

  11. Locally organised medical audit in histopathology.

    Science.gov (United States)

    Ramsay, A D

    1991-01-01

    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

  12. Some properties of horn equation model of ultrasonic system vibration and of transfer matrix and equivalent circuit methods of its solution.

    Science.gov (United States)

    Hornišová, K; Billik, P

    2014-01-01

    Traditional technique of horn equation solved by transfer matrices as a model of vibration of ultrasonic systems consisting of sectional transducer, horn and load is discussed. Expression of vibration modes as a ratio of solutions of two Schrödinger equations gives better insight to the structure of a transfer matrix and properties of amplitudes of displacement and strain, and enables more systematic search for analytic solutions. Incorrectness of impedance matrix method and of equivalent circuit method on one hand and correctness and advantages of transfer matrix method in avoiding numerical artifacts and revealing the real features of the model on the other hand are demonstrated on examples. Discontinuous dependence of the nth resonant value on parameters of ultrasonic system, recently described in Sturm-Liouville theory, and consequently, a jump from half-wave to full-wave mode, is observed in a transducer model. Copyright © 2013 Elsevier B.V. All rights reserved.

  13. Evaluation of personal dose equivalent 'HP(d)' in a external individual monitoring system for X and gamma radiation

    International Nuclear Information System (INIS)

    Santoro, C.; Antonio Filho, J.; Santos, M.A.P.

    2007-01-01

    The good of individual monitoring for external radiation is the assessment of occupational exposure from X and γ radiations in order to assure that the radiological conditions of the workplace are acceptable, safe and satisfactory. The evaluation of radiations doses for workers must not exceed dose limits specified for workers, according to national regulatory agencies. Nowadays, there are two external monitoring systems in use, both based on ICRU definitions. In the conventional system, the workers doses are evaluated in terms of Hx. The personal dosimeter is worn over chest surface and it is calibrated in function of air kerma. In the new system, the workers doses are evaluated in terms of HP(d) and the personal dosimeter is calibrated in function of phantom doses. The aim of this paper is to adapt an external dosimetry laboratory (based on photographic dosimetry) to evaluate the personal dosimeters in terms of HP(d). In this way, a simple methodology, based on linear programming, was utilized. In this adaptation, calibration curves were obtained for radiation qualities (W and N series) described by International Organization for Standardization (ISO 4037-1, 1995). These calibration curves offer a better accuracy on dose determinations and energy below 140 keV, improving the quality of service rendered the society. (author)

  14. Joint audits - benefit or burden?

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

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

  15. Water quality audits can improve availability and reduce costs

    International Nuclear Information System (INIS)

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

    1984-01-01

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

  16. Calculation methods for determining dose equivalent

    International Nuclear Information System (INIS)

    Endres, G.W.R.; Tanner, J.E.; Scherpelz, R.I.; Hadlock, D.E.

    1988-01-01

    A series of calculations of neutron fluence as a function of energy in an anthropomorphic phantom was performed to develop a system for determining effective dose equivalent for external radiation sources. critical organ dose equivalents are calculated and effective dose equivalents are determined using ICRP-26 methods. Quality factors based on both present definitions and ICRP-40 definitions are used in the analysis. The results of these calculations are presented and discussed

  17. Conquering systematics in the timing of the pulsar triple system J0337+1715: Towards a unique and robust test of the strong equivalence principle

    Science.gov (United States)

    Gusinskaia, N. V.; Archibald, A. M.; Hessels, J. W. T.; Lorimer, D. R.; Ransom, S. M.; Stairs, I. H.; Lynch, R. S.

    2017-12-01

    PSR J0337+1715 is a millisecond radio pulsar in a hierarchical stellar triple system containing two white dwarfs. The pulsar orbits the inner white dwarf every 1.6 days. In turn, this inner binary system orbits the outer white dwarf every 327 days. The gravitational influence of the outer white dwarf strongly accelerates the inner binary, making this system an excellent laboratory in which to test the strong equivalence principle (SEP) of general relativity – especially because the neutron star has significant gravitational self-binding energy. This system has been intensively monitored using three radio telescopes: Arecibo, Green Bank and Westerbork. Using the more than 25000 pulse times of arrival (TOAs) collected to date, we have modeled the system using direct 3-body numerical integration. Here we present our efforts to quantify the effects of systematics in the TOAs and timing residuals, which can limit the precision to which we can test the SEP in this system. In this work we describe Fourier-based techniques that we apply to the residuals in order to isolate the effects of systematics that could masquerade as an SEP violation. We also demonstrate that tidal effects are insignificant in the modeling.

  18. A formula for continued improvement: Audit follow-up

    International Nuclear Information System (INIS)

    Maday, J.H. Jr.

    1989-10-01

    In his book Management Audits, Allan J. Sayle states, ''QA standards stipulate that corrective action, required as a result of performing an audit, be followed up and closed out. There would, indeed, be little point in performing audits, requiring corrective action, or having a QA system at all if the auditee knows that the auditor will never verify that the corrective action has been efficaciously implemented.'' The QA auditor has an obligation to include follow-up in the overall audit planning. All too often the auditor will go to great lengths to plan and perform an audit only to have a recurring finding in the next audit. The proposed corrective action was only promissory and was not designed to stop the problem from recurring or to identify its root cause. Auditors do a disservice to the overall QA program and particularly to the customer when they fail to follow up and verify that an audit corrective action has been effectively implemented. In this paper, the techniques used by the quality assurance auditors at the Pacific Northwest Laboratory (PNL) will be presented. Although PNL is a research and development laboratory, the techniques outlined in this paper could be applied to any industry conducting quality assurance audits. Most important, they provide a formula for continued improvement by assuring that audit follow-up is timely, meaningful, and permanent

  19. An Audit of the Irish National Intellectual Disability Database

    Science.gov (United States)

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

    2010-01-01

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

  20. 75 FR 63525 - Audit and Financial Management Advisory Committee (AFMAC)

    Science.gov (United States)

    2010-10-15

    .... The purpose of the meeting is to discuss the SBA's Financial Reporting, Audit Findings to Date, FMFIA... advice regarding the Agency's financial management, including the financial reporting process, systems of... SMALL BUSINESS ADMINISTRATION Audit and Financial Management Advisory Committee (AFMAC) AGENCY: U...

  1. 77 FR 64373 - Audit and Financial Management Advisory (AFMAC)

    Science.gov (United States)

    2012-10-19

    ... purpose of the meeting is to discuss the SBA's Financial Reporting, Audit Findings Remediation, Ongoing... the Agency's financial management, including the financial reporting process, systems of internal... SMALL BUSINESS ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small...

  2. Computer-Assisted Periodical Routing and Renewal Audit

    Science.gov (United States)

    Yerkey, A. Neil

    1973-01-01

    A computer-assisted periodical control system was designed to reduce clerical time required to maintain records in three areas: renewal audit, routing, and records-keeping. The renewal audit features are unusual and are described in detail. (3 references) (Author/DH)

  3. 18 CFR 37.7 - Auditing Transmission Service Information.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Auditing Transmission Service Information. 37.7 Section 37.7 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... SYSTEMS § 37.7 Auditing Transmission Service Information. (a) All OASIS database transactions, except...

  4. Obstetric audit in resource-poor settings: lessons from a multi-country project auditing 'near miss' obstetrical emergencies.

    Science.gov (United States)

    Filippi, Veronique; Brugha, Ruairi; Browne, Edmund; Gohou, Valerie; Bacci, Alberta; De Brouwere, Vincent; Sahel, Amina; Goufodji, Sourou; Alihonou, Eusebe; Ronsmans, Carine

    2004-01-01

    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.

  5. Audit result and its users

    Directory of Open Access Journals (Sweden)

    Shalimova Nataliya S.

    2014-01-01

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

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

    NARCIS (Netherlands)

    Hanskamp-Sebregts, M.E.; Zegers, M.; Boeijen, W.M.J.; Westert, G.P.; Gurp, P.J.M. van; Wollersheim, H.C.

    2013-01-01

    BACKGROUND: Auditing of patient safety aims at early detection of risks of adverse events and is intended to encourage the continuous improvement of patient safety. The auditing should be an independent, objective assurance and consulting system. Auditing helps an organisation accomplish its

  7. Proposal for implementation risk management according ABNT NBR ISO 31000 standard applied to internal audit process of Integrated Management System of IPEN

    International Nuclear Information System (INIS)

    Scapin Junior, Wilson S.; Salvetti, Tereza C.; Longo, Guilherme C.

    2015-01-01

    The paper objective is to establish a risk management methodology applied to internal audits processes of IPEN Integrated Management System (IMS). In continuous seeking of updating methodologies to assist effective management based on the constant changes in the organizational world, and the development of management tools used for decision making, risk management demonstrates trends to be a new tool with high efficiency. This trend is accentuated by the fact that risk management is being incorporated into the new revision of quality management standard ISO 9001, estimated conclusion in November 2015. The identification, evaluation and treatment of risks are present in eleven items of its ten requirements at new revision. From the conclusion of the review, all organizations certified by that standard should make the necessary changes in their systems to meet the new requirements. This proposal will provide anticipate the changes that will occur in the management system of IPEN in accordance with this new revision. With the character of a pilot program to implement the organizational culture change in relationship to new concepts related to risks and implementation of risk management all other system processes that will be affected by the new revision of this standard. The methodology used for this paper is supported by the standards ABNT NBR ISO 31000. (author)

  8. Proposal for implementation risk management according ABNT NBR ISO 31000 standard applied to internal audit process of Integrated Management System of IPEN

    Energy Technology Data Exchange (ETDEWEB)

    Scapin Junior, Wilson S.; Salvetti, Tereza C.; Longo, Guilherme C., E-mail: wsscapin@ipen.br, E-mail: salvetti@ipen.br, E-mail: glongo@ipen.br [Instituto de Pesquisas Energeticas e Nucleares (IPEN/CNEN-SP), Sao Paulo, SP (Brazil)

    2015-07-01

    The paper objective is to establish a risk management methodology applied to internal audits processes of IPEN Integrated Management System (IMS). In continuous seeking of updating methodologies to assist effective management based on the constant changes in the organizational world, and the development of management tools used for decision making, risk management demonstrates trends to be a new tool with high efficiency. This trend is accentuated by the fact that risk management is being incorporated into the new revision of quality management standard ISO 9001, estimated conclusion in November 2015. The identification, evaluation and treatment of risks are present in eleven items of its ten requirements at new revision. From the conclusion of the review, all organizations certified by that standard should make the necessary changes in their systems to meet the new requirements. This proposal will provide anticipate the changes that will occur in the management system of IPEN in accordance with this new revision. With the character of a pilot program to implement the organizational culture change in relationship to new concepts related to risks and implementation of risk management all other system processes that will be affected by the new revision of this standard. The methodology used for this paper is supported by the standards ABNT NBR ISO 31000. (author)

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

    OpenAIRE

    ANA MARIA JOLDOŞ; IONELA CORNELIA STANCIU; GABRIELA GREJDAN

    2010-01-01

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

  10. DOD Financial Management: Improvements Needed in the Navys Audit Readiness Efforts for Fund Balance with Treasury

    Science.gov (United States)

    2016-08-01

    In the last quarter of fiscal year 2014, each military service , including the Navy, asserted audit readiness on its General Fund Schedule of...providers that provide a variety of accounting, personnel, logistics, systems, or other support services . Further, audit readiness assertions specify that...FBWT audit readiness efforts required by the FIAR Guidance to provide reasonable assurance that its audit readiness efforts were adequate. Because

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

    OpenAIRE

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

    2013-01-01

    BACKGROUND: Auditing of patient safety aims at early detection of risks of adverse events and is intended to encourage the continuous improvement of patient safety. The auditing should be an independent, objective assurance and consulting system. Auditing helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, control, and governance. Audits are broadly conducted in hospitals, but little i...

  12. EXTERNAL AUDIT OF HEALTHCARE ORGANISATIONS AS A FACILITATOR OF QUALITY IMPROVEMENT IN HEALTHCARE

    Directory of Open Access Journals (Sweden)

    Andrej Robida

    2002-12-01

    Full Text Available Audit of quality of healthcare in healthcare organisations is described. Advantages of external audit are stressed in connection with development of management of a system of total quality. It is explicitly stated that audit of a healthcare organisation is focused on compliance with published standards and not on individual professionals or educational and training facilities. The importance of generic standards of healthcare is emphasized. A description of external audit in some other countries and plans for Slovenia is given.

  13. Qualification of quality assurance program audit personnel for nuclear power plants

    Energy Technology Data Exchange (ETDEWEB)

    1979-01-01

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

  14. 10 CFR 603.645 - Periodic audits and award-specific audits of for-profit participants.

    Science.gov (United States)

    2010-01-01

    ... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.645 Periodic audits and award-specific audits of for-profit participants. The... to address whatever may be needed. The inclusion in the TIA of the standard access-to-records...

  15. 10 CFR 603.1295 - Periodic audit.

    Science.gov (United States)

    2010-01-01

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

  16. Objectives and Principles in the Statutary Audit

    OpenAIRE

    Marcu Niculina

    2011-01-01

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

  17. Winning a prudence audit

    International Nuclear Information System (INIS)

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

    1989-01-01

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

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

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

  20. 21 CFR 26.6 - Equivalence assessment.

    Science.gov (United States)

    2010-04-01

    .... (a) The criteria to be used by the parties to assess equivalence are listed in appendix D of this subpart. Information pertaining to the criteria under European Community (EC) competence will be provided... draft programs for assessing the equivalence of the respective regulatory systems in terms of quality...

  1. Equivalency Programmes (EPs) for Promoting Lifelong Learning

    Science.gov (United States)

    Haddad, Caroline, Ed.

    2006-01-01

    Equivalency programmes (EPs) refers to alternative education programmes that are equivalent to the formal education system in terms of curriculum and certification, policy support mechanisms, mode of delivery, staff training, and other support activities such as monitoring, evaluation and assessment. The development of EPs is potentially an…

  2. Decentralization Calls for Internal Audits.

    Science.gov (United States)

    DiCello, Jim

    1995-01-01

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

  3. How Many Equivalent Resistances?

    Indian Academy of Sciences (India)

    It is straightforward to construct the set of equiv- alent resistance for circuits constructed from a bunch of four or five equal resistors. But as the bunch size increases it becomes difficult to find the order of the set of equivalent resistances. Even the computer programs runs out of mem- ory. Here we present an analytical result ...

  4. How Many Equivalent Resistances?

    Indian Academy of Sciences (India)

    http://www.prenhall.com/boylestad/. [3]. Antoni Amengual, The intriguing properties of the equivalent resistances of n equal resistors combined in series and in parallel, American Journal of Physics, Vol.68, No.2, pp.175–179, 2000. DOI: http://dx.doi.org/. 10.1119/1.19396. [4]. Neil J A Sloane (Ed.), The On-Line Encyclopedia ...

  5. Radioactive waste equivalence

    International Nuclear Information System (INIS)

    Orlowski, S.; Schaller, K.H.

    1990-01-01

    The report reviews, for the Member States of the European Community, possible situations in which an equivalence concept for radioactive waste may be used, analyses the various factors involved, and suggests guidelines for the implementation of such a concept. Only safety and technical aspects are covered. Other aspects such as commercial ones are excluded. Situations where the need for an equivalence concept has been identified are processes where impurities are added as a consequence of the treatment and conditioning process, the substitution of wastes from similar waste streams due to the treatment process, and exchange of waste belonging to different waste categories. The analysis of factors involved and possible ways for equivalence evaluation, taking into account in particular the chemical, physical and radiological characteristics of the waste package, and the potential risks of the waste form, shows that no simple all-encompassing equivalence formula may be derived. Consequently, a step-by-step approach is suggested, which avoids complex evaluations in the case of simple exchanges

  6. The principle of equivalence

    International Nuclear Information System (INIS)

    Unnikrishnan, C.S.

    1994-01-01

    Principle of equivalence was the fundamental guiding principle in the formulation of the general theory of relativity. What are its key elements? What are the empirical observations which establish it? What is its relevance to some new experiments? These questions are discussed in this article. (author). 11 refs., 5 figs

  7. Mass Equivalent Dyads

    NARCIS (Netherlands)

    van der Wijk, V.; Bai, Shaoping; Ceccarelli, Marco

    2015-01-01

    In this paper it is shown how a general 2-DoF dyad can be designed mass equivalent to a general (1-DoF) link element. This is useful in the synthesis of balanced mechanisms, for instance to increase or reduce the number of DoFs of a balanced mechanism maintaining its balance. Also it can be used as

  8. Software Engineering Reviews and Audits

    CERN Document Server

    Summers, Boyd L

    2011-01-01

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

  9. Correspondences. Equivalence relations

    International Nuclear Information System (INIS)

    Bouligand, G.M.

    1978-03-01

    We comment on sections paragraph 3 'Correspondences' and paragraph 6 'Equivalence Relations' in chapter II of 'Elements de mathematique' by N. Bourbaki in order to simplify their comprehension. Paragraph 3 exposes the ideas of a graph, correspondence and map or of function, and their composition laws. We draw attention to the following points: 1) Adopting the convention of writting from left to right, the composition law for two correspondences (A,F,B), (U,G,V) of graphs F, G is written in full generality (A,F,B)o(U,G,V) = (A,FoG,V). It is not therefore assumed that the co-domain B of the first correspondence is identical to the domain U of the second (EII.13 D.7), (1970). 2) The axiom of choice consists of creating the Hilbert terms from the only relations admitting a graph. 3) The statement of the existence theorem of a function h such that f = goh, where f and g are two given maps having the same domain (of definition), is completed if h is more precisely an injection. Paragraph 6 considers the generalisation of equality: First, by 'the equivalence relation associated with a map f of a set E identical to (x is a member of the set E and y is a member of the set E and x:f = y:f). Consequently, every relation R(x,y) which is equivalent to this is an equivalence relation in E (symmetrical, transitive, reflexive); then R admits a graph included in E x E, etc. Secondly, by means of the Hilbert term of a relation R submitted to the equivalence. In this last case, if R(x,y) is separately collectivizing in x and y, theta(x) is not the class of objects equivalent to x for R (EII.47.9), (1970). The interest of bringing together these two subjects, apart from this logical order, resides also in the fact that the theorem mentioned in 3) can be expressed by means of the equivalence relations associated with the functions f and g. The solutions of the examples proposed reveal their simplicity [fr

  10. UPDATES REGARDING AUDIT REPORTING

    Directory of Open Access Journals (Sweden)

    Daniel Botez

    2017-07-01

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

  11. Proof Auditing Formalised Mathematics

    Directory of Open Access Journals (Sweden)

    Mark Miles Adams

    2016-01-01

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

  12. Electrostatic Positioning System for a free fall test at drop tower Bremen and an overview of tests for the Weak Equivalence Principle in past, present and future

    Science.gov (United States)

    Sondag, Andrea; Dittus, Hansjörg

    2016-08-01

    The Weak Equivalence Principle (WEP) is at the basis of General Relativity - the best theory for gravitation today. It has been and still is tested with different methods and accuracies. In this paper an overview of tests of the Weak Equivalence Principle done in the past, developed in the present and planned for the future is given. The best result up to now is derived from the data of torsion balance experiments by Schlamminger et al. (2008). An intuitive test of the WEP consists of the comparison of the accelerations of two free falling test masses of different composition. This has been carried through by Kuroda & Mio (1989, 1990) with the up to date most precise result for this setup. There is still more potential in this method, especially with a longer free fall time and sensors with a higher resolution. Providing a free fall time of 4.74 s (9.3 s using the catapult) the drop tower of the Center of Applied Space Technology and Microgravity (ZARM) at the University of Bremen is a perfect facility for further improvements. In 2001 a free fall experiment with high sensitive SQUID (Superconductive QUantum Interference Device) sensors tested the WEP with an accuracy of 10-7 (Nietzsche, 2001). For optimal conditions one could reach an accuracy of 10-13 with this setup (Vodel et al., 2001). A description of this experiment and its results is given in the next part of this paper. For the free fall of macroscopic test masses it is important to start with precisely defined starting conditions concerning the positions and velocities of the test masses. An Electrostatic Positioning System (EPS) has been developed to this purpose. It is described in the last part of this paper.

  13. Final Technical Report. Training in Building Audit Technologies

    Energy Technology Data Exchange (ETDEWEB)

    Brosemer, Kathleen [Sault Sainte Marie Tribe of Chippewa Indians, Marie, MI (United States)

    2015-03-27

    In 2011, the Tribe proposed and was awarded the Training in Building Audit Technologies grant from the DOE in the amount of $55,748 to contract for training programs for infrared cameras, blower door technology applications and building systems. The coursework consisted of; Infrared Camera Training: Level I - Thermal Imaging for Energy Audits; Blower Door Analysis and Building-As-A-System Training, Building Performance Institute (BPI) Building Analyst; Building Envelope Training, Building Performance Institute (BPI) Envelope Professional; and Audit/JobFLEX Tablet Software. Competitive procurement of the training contractor resulted in lower costs, allowing the Tribe to request and receive DOE approval to additionally purchase energy audit equipment and contract for residential energy audits of 25 low-income Tribal Housing units. Sault Tribe personnel received field training to supplement the classroom instruction on proper use of the energy audit equipment. Field experience was provided through the second DOE energy audits grant, allowing Sault Tribe personnel to join the contractor, Building Science Academy, in conducting 25 residential energy audits of low-income Tribal Housing units.

  14. The Ambiguous Identity of Auditing

    DEFF Research Database (Denmark)

    Lindeberg, Tobias Høygaard

    2007-01-01

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

  15. Research in auditing: main themes

    Directory of Open Access Journals (Sweden)

    Marcelo Porte

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

  16. The ambiguous identity of auditing

    DEFF Research Database (Denmark)

    Lindeberg, Tobias

    2007-01-01

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

  17. Internal Audit in Higher Education.

    Science.gov (United States)

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

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

  18. Supplementary Report on Audit of Internal Control Systems Related to the Office of the Secretary of Transportation's Financial Statements for Fiscal Years 1994 and 1995

    Science.gov (United States)

    1997-01-24

    The internal controlrelated objectives for our audits of the Office of the Secretary of Transportation's (OST) Financial Statements for Fiscal Years (FY) 1994 and 1995 were to determine whether OST and the Federal Transit Administration (FTA) (i) had...

  19. Environmental auditing at Ranger

    International Nuclear Information System (INIS)

    Armstrong, A.; Reid, A.

    1989-01-01

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

  20. Improving energy audit process and report outcomes through planning initiatives

    Science.gov (United States)

    Sprau Coulter, Tabitha L.

    Energy audits and energy models are an important aspect of the retrofit design process, as they provide project teams with an opportunity to evaluate a facilities current building systems' and energy performance. The information collected during an energy audit is typically used to develop an energy model and an energy audit report that are both used to assist in making decisions about the design and implementation of energy conservation measures in a facility. The current lack of energy auditing standards results in a high degree of variability in energy audit outcomes depending on the individual performing the audit. The research presented is based on the conviction that performing an energy audit and producing a value adding energy model for retrofit buildings can benefit from a revised approach. The research was divided into four phases, with the initial three phases consisting of: 1.) process mapping activity - aimed at reducing variability in the energy auditing and energy modeling process. 2.) survey analysis -- To examine the misalignment between how industry members use the top energy modeling tools compared to their intended use as defined by software representatives. 3.) sensitivity analysis -- analysis of the affect key energy modeling inputs are having on energy modeling analysis results. The initial three phases helped define the need for an improved energy audit approach that better aligns data collection with facility owners' needs and priorities. The initial three phases also assisted in the development of a multi-criteria decision support tool that incorporates a House of Quality approach to guide a pre-audit planning activity. For the fourth and final research phase explored the impacts and evaluation methods of a pre-audit planning activity using two comparative energy audits as case studies. In each case, an energy audit professionals was asked to complete an audit using their traditional methods along with an audit which involved them first

  1. BANK AUDITS AND RISK MANAGEMENT IN TURKEY

    Directory of Open Access Journals (Sweden)

    Ümit Gücenme GENÇOĞLU

    2011-01-01

    Full Text Available Banks are of vital importance in economies, because their bankruptcy leads to losses for millions of small savers. As a result, banks are closely audited all around the world. The prerequisite for a healthy economic system is the use of internal and external auditing and risk management in banks. In this study, the developments of internal and external audits in banking have been summarised according to regulations in Turkey and significant risks have been discussed in terms of bank management decisions and risk management. Additionally, Basel regulations and capital adequacy have been analysed and the problems that affect the banking sector in Turkey have been summarised. The aim of our study is to determine the current situation and this study is based on a literature and regulation review.

  2. Quality Management Of Audit Process In External Audit

    Directory of Open Access Journals (Sweden)

    Lidija Pernar

    2009-07-01

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

  3. To audit or not to audit : How is auditing being used in banks' credit rating processes?

    OpenAIRE

    Ademi, Aida; Stigborn, Ammeli

    2010-01-01

    Credit rating systems are complex processes and involve mainly two parties; a company and a bank. The complexity of a relationship between a company and a bank lies in the fact that a company usually has access to more information about the company than the bank. Hence, an auditor acts as a third party who validates the information involved in credit rating processes. The purpose of this dissertation is to explore how auditing is being used in credit rating processes and to identify the role ...

  4. The use of safety audits

    International Nuclear Information System (INIS)

    Waldram, I.M.

    1991-01-01

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

  5. Environmental audits: A lawyer's perspective

    International Nuclear Information System (INIS)

    Walls, S.K.

    1992-01-01

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

  6. From equivalence to adaptation

    Directory of Open Access Journals (Sweden)

    Paulina Borowczyk

    2009-01-01

    Full Text Available The aim of this paper is to illustrate in which cases the translators use the adaptation when they are confronted with a term related to sociocultural aspects. We will discuss the notions of equivalence and adaptation and their limits in the translation. Some samples from Arte TV news and from the American film Shrek translated into Polish, German and French will be provided as a support for this article.

  7. Pinned equivalence relations

    Czech Academy of Sciences Publication Activity Database

    Zapletal, Jindřich

    2011-01-01

    Roč. 18, č. 3 (2011), s. 559-564 ISSN 1073-2780 R&D Projects: GA AV ČR IAA100190902; GA MŠk MEB060909; GA MŠk MEB051006 Institutional research plan: CEZ:AV0Z10190503 Keywords : equivalence relations Subject RIV: BA - General Mathematics Impact factor: 0.743, year: 2011 http://intlpress.com/site/pub/pages/journals/items/mrl/content/vols/0018/0003/a015/index.html

  8. Equivalente esférico e valores da espessura da camada de fibras nervosas obtidas com o GDX TM Scanning Laser System® Spherical equivalent and nerve fiber layer thickness assessed with GDX TM Scanning Laser System®

    Directory of Open Access Journals (Sweden)

    Lênio Souza Alvarenga

    1999-12-01

    Full Text Available Objetivo: Estudar a influência do equivalente esférico nos valores obtidos pelo GDX TM Scanning Laser System®. Métodos: Foram avaliados 41 olhos de 41 voluntários sem doenças oculares e com campo visual sem alterações. Foi realizada a polarimetria de varredura a laser com o GDX TM Scanning Laser System® de acordo com as instruções contidas no manual do aparelho. Foram comparados os valores obtidos nesse exame em um grupo de pacientes com equivalente esférico positivo e em um outro com este valor nulo ou negativo, pelo teste de Mann-Whitney. Resultados: Não se verificou diferença estatística entre os valores obtidos nos olhos de pacientes do grupo I e os do grupo II. Não foi encontrada correlação entre o equivalente esférico e os valores obtidos com o GDX TM Scanning Laser System®. Conclusões: Na amostra estudada não houve diferença estatística entre os valores obtidos em um grupo de olhos com equivalente esférico positivo e outro com este valor negativo ou nulo, usando-se o GDX TM Scanning Laser System®.Purpose: To evaluate the effect of spherical equivalent on the acquisition of nerve fiber layer (NFL thickness with GDX TM Scanning Laser System®. Methods: Forty-one eyes of 41 volunteers were enrolled in this study. All of them presented with no ocular disease and no visual field defect. The NFL thickness was measured with GDX TM Scanning Laser System® as described in its manual. The values obtained in a group of volunteers with negative spherical equivalent (group I were compared to those from a group with a positive spherical equivalent (group II by the Mann-Whitney test. Results: There was no statistical difference between mea-surements in eyes of group I and those in group II. The NFL thickness measurements were not correlated with the sphe-rical equivalent. Conclusions: In the studied group there was no statistical difference in the GDX TM Scanning Laser System® parameters related to spherical equivalent.

  9. INTERNAL AUDIT CHARTER

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

    Sandra Blanchard

    2013-03-26

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

  10. Conducting a Technology Audit

    Science.gov (United States)

    Flaherty, William

    2011-01-01

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

  11. FEATURES ROAD SAFETY AUDIT

    Directory of Open Access Journals (Sweden)

    L. Abramova

    2015-07-01

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

  12. Auditing with incomplete logs

    NARCIS (Netherlands)

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

    2015-01-01

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

  13. internal audit charter

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

    kallache

    2006-06-27

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

  14. Scrub skills audit.

    Science.gov (United States)

    Cuttell, Jenny

    2013-11-01

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

  15. QUALITY - SOCIAL ACCOUNTABILITY - HEALTH AND SAFETY INTEGRATED MANAGEMENT SYSTEM AUDIT ACCORDING TO THE REQUIREMENTS OF ISO9001:2008, SA 8000:2008, OHSAS 18001:2007 AND ISO 19011:2011 STANDARDS

    OpenAIRE

    Valentina TUDOR; Romeo DENUNTZIO; Ioan Niculae ALECU; Marius Mihai MICU; Georgeta TEMOCICO; Reta CONDEI

    2014-01-01

    The purpose of this paper is to present a method of perfecting the audit of the social requirements of the quality social accountability-health and safety integrated management system with the social requirements of BusinessSocial Compliance Initiative (BSCI) and Supplier Ethical Data Exchange (SEDEX). The method used was tosupplement the social requirement of SA 8000:2008 standard with the additional requirements of BSCI and SEDEX.The results are based on a correspondence between the require...

  16. Faktor - Faktor Yang Mempengaruhi Audit Delay

    OpenAIRE

    Christine Tamba

    2010-01-01

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

  17. THE EFFECT OF THE INTERNAL AUDIT AND FIRM PERFORMANCE: A PROPOSED RESEARCH FRAMEWORK

    Directory of Open Access Journals (Sweden)

    Ebrahim Mohammed Al-Matari

    2014-01-01

    Full Text Available This study attempts to propose a structure of the relationships between the internal audits characteristics (IAC; such as professional qualifications of the chief audit executive of the Internal Audit (IA, size, experience, and qualification; and firm performance. The presence of an internal audit department is significant as it is considered as the main element in employing accounting systems and this, in turn, assists in evaluating the department’s work. The internal audit is deemed as the core of business accounting as it is the section that keeps track of all businesses associated with the sector. The internal audit efficiency assists in developing the company’s work because the financial reports present the internal audit department’s quality. In addition, an internal audit is a crucial part of corporate governance structure in an organization and corporate governance (CG covers the activities of oversight conducted by the board of directors and audit committees to ensure credible financial reporting process (Public Oversight Board, 1994. Consistent with previous studies of the importance of internal audit, this study provides comprehensive oversights on the relationship between internal audit and firm performance. The past literature reveals there is a paucity of studies exploring the association between internal audit characteristics (IAC and firm performance whether conceptual or empirical. The main objective of this study is to fill up the gap in the literature and provide an opportunity for future research to deeply to investigate this relationship.

  18. The value to blood establishments of supplier quality audit and of adopting a European Blood Alliance collaborative approach

    Science.gov (United States)

    Nightingale, Mark J.; Ceulemans, Jan; Ágoston, Stephanie; van Mourik, Peter; Marcou-Cherdel, Céline; Wickens, Betty; Johnstone, Pauline

    2014-01-01

    Background The assessment of suppliers of critical goods and services to European blood establishments is a regulatory requirement proving difficult to resource. This study was to establish whether European Blood Alliance member blood services could collaborate to reduce the cost of auditing suppliers without diminishing standards. Materials and method Five blood services took part, each contributing a maximum of one qualified auditor per audit (rather than the usual two). Four audits were completed involving eight auditors in total to a European Blood Alliance agreed policy and process using an audit scope agreed with suppliers. Results Audits produced a total of 22 observations, the majority relating to good manufacturing practice and highlighted deficiencies in processes, procedures and quality records including complaints’ handling, product recall, equipment calibration, management of change, facilities’ maintenance and monitoring and business continuity. Auditors reported that audits had been useful to their service and all audits prompted a positive response from suppliers with satisfactory corrective action plans where applicable. Audit costs totalled € 3,438 (average € 860 per audit) which is no more than equivalent traditional audits. The four audit reports have been shared amongst the five participating blood establishments and benefitted 13 recipient departments in total. Previously, 13 separate audits would have been required by the five blood services. Discussion Collaborative supplier audit has proven an effective and efficient initiative that can reduce the resource requirements of both suppliers and individual blood service’s auditing costs. Collaborative supplier audit has since been established within routine European Blood Alliance management practice. PMID:24553596

  19. Health, safety, and environmental auditing in the E and P industry

    International Nuclear Information System (INIS)

    Sexton, K.; Visser, K.

    1991-01-01

    This paper gives an overview of the development of auditing within the field of Health, Safety and Environmental (HSE) management in the E and P industry. Auditing of these aspects of the business is relatively recent, and the adoption of formal audit programmes is increasingly regarded as an essential element of the HSE management program. Auditing provides assurance that internal controls are working effectively, and provides vital information for system improvement. An overview will be given of the transitional phases that the HSE auditing process has been through; the factors that have influenced those developments; and some views on potential future developments

  20. Comments on TNT Equivalence

    Energy Technology Data Exchange (ETDEWEB)

    Cooper, P.W.

    1994-07-01

    The term ``TNT Equivalence`` is used throughout the explosives and related industries to compare the effects of the output of a given explosive to that of TNT. This is done for technical design reasons in scaling calculation such as for the prediction of blast waves, craters, and structural response, and is also used as a basis for government regulations controlling the shipping, handling and storage of explosive materials, as well as for the siting and design of explosive facilities. TNT equivalence is determined experimentally by several different types of tests, the most common of which include: plate dent, ballistic mortar, trauzl, sand crush, and air blast. All of these tests do not necessarily measure the same output property of the sample explosive. As examples of this, some tests depend simply upon the CJ pressure, some depend upon the PV work in the CJ zone and in the Taylor wave behind the CJ plane, some are functions of the total work which includes that from secondary combustion in the air mixing region of the fireball and are acutely effected by the shape of the pressure-time profile of the wave. Some of the tests incorporate systematic errors which are not readily apparent, and which have a profound effect upon skewing the resultant data. Further, some of the tests produce different TNT Equivalents for the same explosive which are a function of the conditions at which the test is run. This paper describes the various tests used, discusses the results of each test and makes detailed commentary on what the test is actually measuring, how the results may be interpreted, and if and how these results can be predicted by first principals based calculations. Extensive data bases are referred to throughout the paper and used in examples for each point in the commentaries.