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Sample records for vision audition taction

  1. Stream/Bounce Phenomenon in Audition: Change in the Perceptual Organization by an Abrupt Event in Vision and Audition

    Directory of Open Access Journals (Sweden)

    Hidekazu Yasuhara

    2011-10-01

    Full Text Available Do vision and audition have a similar manner in the perceptual organization? Previous research demonstrated that a brief sound changes the perceptual organization in auditory stream/bounce phenomenon as well as in vision (Yasuhara, Hongoh, Kita, 2010. In order to investigate another similarity between vision and audition, we here examined whether a flash event alters the perceptual organization in audition. In the present study, we used mixture of two glide tones ascending and descending in frequency that could be perceived as either streaming or bouncing. The experimental condition employed a flash event when the ascending and descending tones crossed, whereas the control condition did not present flash. As a result, a flash event did not increase rates of bouncing perception, of which the direction of pitch change switched in the mid-course but slightly decreased rates of streaming perception, of which the direction of pitch change stayed constantly. These results suggest that a flash event has a subtler effect on the change of the perceptual organization in audition than the auditory event.

  2. Haptic-assistive technologies for audition and vision sensory disabilities.

    Science.gov (United States)

    Sorgini, Francesca; Caliò, Renato; Carrozza, Maria Chiara; Oddo, Calogero Maria

    2017-10-10

    The aim of this review is to analyze haptic sensory substitution technologies for deaf, blind and deaf-blind individuals. The literature search has been performed in Scopus, PubMed and Google Scholar databases using selected keywords, analyzing studies from 1960s to present. Search on databases for scientific publications has been accompanied by web search for commercial devices. Results have been classified by sensory disability and functionality, and analyzed by assistive technology. Complementary analyses have also been carried out on websites of public international agencies, such as the World Health Organization (WHO), and of associations representing sensory disabled persons. The reviewed literature provides evidences that sensory substitution aids are able to mitigate in part the deficits in language learning, communication and navigation for deaf, blind and deaf-blind individuals, and that the tactile sense can be a means of communication to provide some kind of information to sensory disabled individuals. A lack of acceptance emerged from the discussion of capabilities and limitations of haptic assistive technologies. Future researches shall go towards miniaturized, custom-designed and low-cost haptic interfaces and integration with personal devices such as smartphones for a major diffusion of sensory aids among disabled. Implications for rehabilitation Systematic review of state of the art of haptic assistive technologies for vision and audition sensory disabilities. Sensory substitution systems for visual and hearing disabilities have a central role in the transmission of information for patients with sensory impairments, enabling users to interact with the not disabled community in daily activities. Visual and auditory inputs are converted in haptic feedback via different actuation technologies. The information is presented in the form of static or dynamic stimulation of the skin. Their effectiveness and ease of use make haptic sensory substitution

  3. Perception of the material properties of wood based on vision, audition, and touch.

    Science.gov (United States)

    Fujisaki, Waka; Tokita, Midori; Kariya, Kenji

    2015-04-01

    Most research on the multimodal perception of material properties has investigated the perception of material properties of two modalities such as vision-touch, vision-audition, audition-touch, and vision-action. Here, we investigated whether the same affective classifications of materials can be found in three different modalities of vision, audition, and touch, using wood as the target object. Fifty participants took part in an experiment involving the three modalities of vision, audition, and touch, in isolation. Twenty-two different wood types including genuine, processed, and fake were perceptually evaluated using a questionnaire consisting of twenty-three items (12 perceptual and 11 affective). The results demonstrated that evaluations of the affective properties of wood were similar in all three modalities. The elements of "expensiveness, sturdiness, rareness, interestingness, and sophisticatedness" and "pleasantness, relaxed feelings, and liked-disliked" were separately grouped for all three senses. Our results suggest that the affective material properties of wood are at least partly represented in a supramodal fashion. Our results also suggest an association between perceptual and affective properties, which will be a useful tool not only in science, but also in applied fields. Copyright © 2014 The Authors. Published by Elsevier Ltd.. All rights reserved.

  4. Object recognition - Convergence of vision, audition, and touch

    DEFF Research Database (Denmark)

    Kassuba, Tanja

    recognition implemented in the human brain? 3. Are there intrinsic asymmetries in the contributions of vision and touch to visuo-haptic object recognition? In all three studies, the same set of familiar, manipulable objects were used as stimuli as they are commonly captured by all three senses. Study 1......Recognizing objects is one of the most fundamental capabilities we use in every day interaction with our environment. As object information can be conveyed by different senses, real-life object perception is usually a multisensory experience. Thereby, we do not perceive an accumulation of features...... comprised two complementary fMRI experiments in order to identify brain regions where uni- and multisensory object-specific processing converge across all three senses or either bisensory pairings. Thereby, the first experiment contrasted processing of unimodal visual, auditory, and haptic objects relative...

  5. The Vibe: A Versatile Vision-to-Audition Sensory Substitution Device

    Directory of Open Access Journals (Sweden)

    Sylvain Hanneton

    2010-01-01

    Full Text Available We describe a sensory substitution scheme that converts a video stream into an audio stream in real-time. It was initially developed as a research tool for studying human ability to learn new ways of perceiving the world: the Vibe can give us the ability to learn a kind of ‘vision’ by audition. It converts a video stream into a continuous stereophonic audio signal that conveys information coded from the video stream. The conversion from the video stream to the audio stream uses a kind of retina with receptive fields. Each receptive field controls a sound source and the user listens to a sound that is a mixture of all these sound sources. Compared to other existing vision-to-audition sensory substitution devices, the Vibe is highly versatile in particular because it uses a set of configurable units working in parallel. In order to demonstrate the validity and interest of this method of vision to audition conversion, we give the results of an experiment involving a pointing task to targets memorised through visual perception or through their auditory conversion by the Vibe. This article is also an opportunity to precisely draw the general specifications of this scheme in order to prepare its implementation on an autonomous/mobile hardware.

  6. Cross-Modal Correspondence Among Vision, Audition, and Touch in Natural Objects: An Investigation of the Perceptual Properties of Wood.

    Science.gov (United States)

    Kanaya, Shoko; Kariya, Kenji; Fujisaki, Waka

    2016-10-01

    Certain systematic relationships are often assumed between information conveyed from multiple sensory modalities; for instance, a small figure and a high pitch may be perceived as more harmonious. This phenomenon, termed cross-modal correspondence, may result from correlations between multi-sensory signals learned in daily experience of the natural environment. If so, we would observe cross-modal correspondences not only in the perception of artificial stimuli but also in perception of natural objects. To test this hypothesis, we reanalyzed data collected previously in our laboratory examining perceptions of the material properties of wood using vision, audition, and touch. We compared participant evaluations of three perceptual properties (surface brightness, sharpness of sound, and smoothness) of the wood blocks obtained separately via vision, audition, and touch. Significant positive correlations were identified for all properties in the audition-touch comparison, and for two of the three properties regarding in the vision-touch comparison. By contrast, no properties exhibited significant positive correlations in the vision-audition comparison. These results suggest that we learn correlations between multi-sensory signals through experience; however, the strength of this statistical learning is apparently dependent on the particular combination of sensory modalities involved. © The Author(s) 2016.

  7. Audition.

    Science.gov (United States)

    Osberger, Mary Joe

    1990-01-01

    This article reviews normal processes of hearing and speech perception, including developmental stages involved in audition. A historical review of nonelectronic and electronic amplification systems, including cochlear implants and vibrotactile aids, auditory assessment procedures, and acoustic and multisensory auditory training methodologies and…

  8. The Interaction of Vision and Audition in Two-Dimensional Space

    Directory of Open Access Journals (Sweden)

    Martine eGodfroy-Cooper

    2015-09-01

    Full Text Available Using a mouse-driven visual pointer, ten participants made repeated open loop egocentric localizations of memorized visual, auditory and combined visual-auditory targets projected randomly across the two-dimensional frontal field (2D. The results are reported in terms of variable error, constant error and local distortion. The results confirmed that auditory and visual maps of the egocentric space differ in their precision (variable error and accuracy (constant error, both from one another, and as a function of eccentricity and direction within a given modality. These differences were used, in turn, to make predictions about the precision and accuracy within which spatially and temporally congruent bimodal visual-auditory targets are localized. Overall, the improvement in precision for bimodal relative to the best unimodal target revealed the presence of optimal integration well predicted by the Maximum Likelihood Estimation (MLE model. Conversely, the hypothesis that accuracy in localizing the bimodal visual-auditory targets would represent a compromise between auditory and visual performance in favor of the most precise modality was rejected. Instead, the bimodal accuracy was found to be equivalent to or to exceed that of the best unimodal condition. Finally, we described how the different types of errors could be used to identify properties of the internal representations and coordinate transformations within the central nervous system (CNS. The results provide some insight into the structure of the underlying sensorimotor processes employed by the brain. This result confirms the usefulness of capitalizing on naturally occurring differences between vision and audition to better understand their interaction and their contribution to multimodal perception.

  9. Multisensory perceptual learning of temporal order: audiovisual learning transfers to vision but not audition.

    Directory of Open Access Journals (Sweden)

    David Alais

    Full Text Available BACKGROUND: An outstanding question in sensory neuroscience is whether the perceived timing of events is mediated by a central supra-modal timing mechanism, or multiple modality-specific systems. We use a perceptual learning paradigm to address this question. METHODOLOGY/PRINCIPAL FINDINGS: Three groups were trained daily for 10 sessions on an auditory, a visual or a combined audiovisual temporal order judgment (TOJ. Groups were pre-tested on a range TOJ tasks within and between their group modality prior to learning so that transfer of any learning from the trained task could be measured by post-testing other tasks. Robust TOJ learning (reduced temporal order discrimination thresholds occurred for all groups, although auditory learning (dichotic 500/2000 Hz tones was slightly weaker than visual learning (lateralised grating patches. Crossmodal TOJs also displayed robust learning. Post-testing revealed that improvements in temporal resolution acquired during visual learning transferred within modality to other retinotopic locations and orientations, but not to auditory or crossmodal tasks. Auditory learning did not transfer to visual or crossmodal tasks, and neither did it transfer within audition to another frequency pair. In an interesting asymmetry, crossmodal learning transferred to all visual tasks but not to auditory tasks. Finally, in all conditions, learning to make TOJs for stimulus onsets did not transfer at all to discriminating temporal offsets. These data present a complex picture of timing processes. CONCLUSIONS/SIGNIFICANCE: The lack of transfer between unimodal groups indicates no central supramodal timing process for this task; however, the audiovisual-to-visual transfer cannot be explained without some form of sensory interaction. We propose that auditory learning occurred in frequency-tuned processes in the periphery, precluding interactions with more central visual and audiovisual timing processes. Functionally the patterns

  10. Vision for IT Audit 2020

    DEFF Research Database (Denmark)

    Berthing, Hans Henrik

    Denne præsentation inddrager dele af resultatet som arbejdsgruppe IT Assurance Task force nedsat af ISACA Knowledge board er kommet frem til i løbet af gruppens arbejde 2013-2014 med henblik på at finde trends og tendenser for IT revision i 20220...

  11. FORENSIC AUDIT

    OpenAIRE

    Rozas Flores, Alan Errol; Facultad de Ciencias Contables, Universidad Nacional Mayor de San Marcos

    2014-01-01

    The forensic audit is an audit specialist in obtaining evidence to turn them into tests, which are presented in the forum that is in the courts of justice, in order to check crime or settle legal disputes. Currently, major efforts are being carried out by compliance audits and comprehensive audits need to be retrofitted with legal research, to minimize the impunity that comes before economic and financial crimes, such as administrative corruption, corporate fraud and money laundering assets. ...

  12. IT auditing

    NARCIS (Netherlands)

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

    2008-01-01

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

  13. 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.

  14. Strategic Audit and Marketing Plan

    Science.gov (United States)

    Wright, Lianna S.

    2013-01-01

    The purpose of this audit was to revise the marketing plan for ADSum Professional Development School and give the owner a long-term vision of the school to operate competitively in the crowded field of for-profit schools. It is fairly simple to create a strategic plan but harder to implement and execute. Execution requires weeks and months of…

  15. Conceptualizing auditability

    NARCIS (Netherlands)

    Weigand, H.; Johannesson, P.; Andersson, B.; Bergholtz, M.; Bukhsh, F.A.; Deneckere, R.; Proper, H.

    2013-01-01

    Compliance has become a strategic concern for many companies and organizations. To prove actual compliance, the organization must disclose itself (be auditable). A plethora of advanced tools has been developed to support compliance management and auditing processes. However, not all organizations

  16. Low Vision

    Science.gov (United States)

    ... USAJobs Home > Statistics and Data > Low Vision Low Vision Low Vision Defined: Low Vision is defined as the best- ... 2010 U.S. Age-Specific Prevalence Rates for Low Vision by Age, and Race/Ethnicity Table for 2010 ...

  17. Auditing wildlife

    OpenAIRE

    B.K. Reilly; Y. Reillly

    2003-01-01

    Reilly B.K. and Y. Reilly. 2003. Auditing wildlife. Koedoe 46(2): 97–102. Pretoria. ISSN 0075-6458. Accountants and auditors are increasingly confronted with the problem of auditing wildlife populations on game ranches as their clients' asset base expands into this industry. This paper aims to provide guidelines on these actions based on case study data and research in the field of wildlife monitoring. Parties entering into dispute on numbers of animals on a property often resort to their au...

  18. Trends and priorities in internal audit

    Directory of Open Access Journals (Sweden)

    Victoria STANCIU

    2016-09-01

    Full Text Available The status of the internal audit as an important pillar for corporate governance is recognized unanimously; however, this status is gained through a continuous and joined effort of all internal auditors and by a clear and solid vision of the internal audit function’s development, designed by the chief of internal audit. This status recognizes the internal audit’s support for the achievement of company objectives and the improvement of risk management and it also requires continuous quantitative accumulations in the work of internal auditors. From this perspective, the author’s attention focused on the main risks and priorities that the internal audit is facing as they are reflected by international studies and surveys. The conclusions emphasized by the author’s research may be considered important milestones for the improvement of the internal audit function in Romania and for its solid connection to the realities and problems the companies are confronting with.

  19. Surgical Audit

    African Journals Online (AJOL)

    2010-01-06

    Jan 6, 2010 ... Key performance indicators like major complications, readmissions, reoperations, transfers, incident reports, complaints and mortalities must also be included. Surgical audits bear very similar relationship to opera- tional research. There is a critical need for the results to be representative and accurate.

  20. 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

  1. 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.

  2. Fraud Auditing

    Directory of Open Access Journals (Sweden)

    Karyono Karyono

    2002-09-01

    Full Text Available Indonesia is recognized as one of the most corrupting countries in the world. That can be seen by the facts that there are so many corruption cases handled by Prosecutor and Police Departments but no one case has been solved properly.  Laws and Regulations have been created, controlling, and investigating institutions have been established and maintained but those still cannot touch the corruptors and put them behind bars. Public expects that accountants can improve their professional competences in detecting fraud.  This article will overview about fraud auditing, condition causing fraud, characteristics and types of fraud, and the responsibility of auditor in detecting fraud. 

  3. 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.

  4. 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.

  5. Recycling the surgical audit

    OpenAIRE

    Johnston

    2010-01-01

    Edward W JohnstonDepartment of Hepatobiliary Surgery, Southampton General Hospital, Southampton, Hampshire, UKBackground: Clinical audit is a process used to improve the quality of care provided to patients. With an increasing body of evidence to question the effectiveness of audit, this study aims to evaluate the standard of surgical audits carried out in a large teaching hospital.Methods: All surgically orientated audits proposed to the hospital’s audit office over a 5-year period...

  6. Low Vision Aids and Low Vision Rehabilitation

    Science.gov (United States)

    ... Low Vision Aids Low Vision Resources Low Vision Rehabilitation and Low Vision Aids Leer en Español: La ... that same viewing direction for other objects. Vision rehabilitation: using the vision you have Vision rehabilitation is ...

  7. Vision Lab

    Data.gov (United States)

    Federal Laboratory Consortium — The Vision Lab personnel perform research, development, testing and evaluation of eye protection and vision performance. The lab maintains and continues to develop...

  8. Audit Risk and Materiality in Conducting an Audit

    National Research Council Canada - National Science Library

    Lynford Graham; William F Messier Jr

    2006-01-01

      The Statement on Auditing Standards No. 107 provides guidance on the auditor's consideration of audit risk and materiality when performing an audit of financial statements in accordance with generally accepted auditing standards...

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

    African Journals Online (AJOL)

    Audit Fee Determinants and Audit Quality in Ethiopian Commercial Banks. ... revealed bank size, liquidity, efficiency, loan growth, capital adequacy and auditor size ... Keywords: audit fees, regulatory risks, audit quality, earning management, ...

  10. Audit Certainty, Audit Productivity, and Taxpayer Compliance

    OpenAIRE

    Alm, James; McKee, Michael

    2006-01-01

    Strategies for reducing tax evasion include stricter enforcement, but taxpayer responses to increased enforcement are difficult to measure with field data. We use experimental methods to examine individual compliance responses to advance information on audit probability and productivity. Our design informs some individuals that their return will be audited prior to making their compliance decision, while other individuals receive information that they will not be audited; we also inform indiv...

  11. 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.

  12. 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...

  13. From joint to single audits

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2017-01-01

    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...

  14. The Audit Committee Impact

    OpenAIRE

    2005-01-01

    Study - Executive Summary In 2002, new corporate governance-related guidelines were introduced in Switzerland that included recommendations on the establishment, composition, structure and processes of audit committees. This study presents new evidence on audit committee patterns and trends at Swiss listed companies, as well as on audit committee effectiveness. The results of this study are important to individuals and organizations dealing with audit committees, incl...

  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. Personnel Audit Process

    Directory of Open Access Journals (Sweden)

    Wojciech Pająk

    2012-06-01

    Full Text Available Audit is one of the basic issues in organisation and management. It consists of a number of constituent problems. One of them is the problem of research methodology. On the other hand, internal audit plays an increasingly important role in improvement of the functioning of an organisation . An attempt to apply the concept of internal audit for the purposes of diagnosing human resource management is the subject matter of this paper. Apart from the problems strictly related to the essence of methodology of personnel audit, an attempt was made to determine the problem range determined by this audit.

  17. Creation of Auditing Knowledge:

    DEFF Research Database (Denmark)

    Liempd, Dennis van

    , and a too one-sided view on the creation of auditing knowledge. The purpose of this paper is to call for more (diverse) research in this area. Earlier calls have been few and far between, and have not resulted in a lot of research. Within the last two decades though, the auditing universe has changed so...... much that high-quality auditing research never has been needed more. By reviewing available literature challenges to the auditing profession are explored, and the creation of knowledge in general and auditing knowledge in particular are discussed with respect to methodological approaches and operative...

  18. 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.

  19. Vision Screening

    Science.gov (United States)

    ... Corneal Abrasions Dilating Eye Drops Lazy eye (defined) Pink eye (defined) Retinopathy of Prematurity Strabismus Stye (defined) Vision ... Corneal Abrasions Dilating Eye Drops Lazy eye (defined) Pink eye (defined) Retinopathy of Prematurity Strabismus Stye (defined) Vision ...

  20. Computational vision

    CERN Document Server

    Wechsler, Harry

    1990-01-01

    The book is suitable for advanced courses in computer vision and image processing. In addition to providing an overall view of computational vision, it contains extensive material on topics that are not usually covered in computer vision texts (including parallel distributed processing and neural networks) and considers many real applications.

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

    African Journals Online (AJOL)

    With regard to audit quality, the study did not find significant relationship between the extent of earning management and abnormal audit fees, indicating that auditors do not seem to compromise audit quality to secure abnormally higher audit fees. The researcher recommends auditors to further align audit fee valuation with ...

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

    African Journals Online (AJOL)

    Toshiba

    provides direction for response to business risks among audit practitioners besides enriching the literature of audit risk and fee models with expanded variables and evidences from emerging economies. Key words: Business Risk Auditing, Audit firms, Kenya. Introduction. Auditing remains to be an important facet of financial ...

  3. 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...

  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. Complex logistics audit system

    Directory of Open Access Journals (Sweden)

    Zuzana Marková

    2010-02-01

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

  6. 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...

  7. 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 ...

  8. Dosimetric audit in brachytherapy

    Science.gov (United States)

    Bradley, D A; Nisbet, A

    2014-01-01

    Dosimetric audit is required for the improvement of patient safety in radiotherapy and to aid optimization of treatment. The reassurance that treatment is being delivered in line with accepted standards, that delivered doses are as prescribed and that quality improvement is enabled is as essential for brachytherapy as it is for the more commonly audited external beam radiotherapy. Dose measurement in brachytherapy is challenging owing to steep dose gradients and small scales, especially in the context of an audit. Several different approaches have been taken for audit measurement to date: thimble and well-type ionization chambers, thermoluminescent detectors, optically stimulated luminescence detectors, radiochromic film and alanine. In this work, we review all of the dosimetric brachytherapy audits that have been conducted in recent years, look at current audits in progress and propose required directions for brachytherapy dosimetric audit in the future. The concern over accurate source strength measurement may be essentially resolved with modern equipment and calibration methods, but brachytherapy is a rapidly developing field and dosimetric audit must keep pace. PMID:24807068

  9. 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 & ...

  10. 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

  11. Audit result and its users

    OpenAIRE

    Shalimova Nataliya S.

    2014-01-01

    The article identifies essence of the “audit result” and “users of audit result” notions and characteristics of the key audit results user. It shows that in order to give a wide characteristic of users it is expedient to unite all objects, which could be used (audit report, fact of refusal to conduct audit and information that is submitted to managers in the process of audit) with the term “audit result” and classify it depending on the terms of submission by final and intermediate result. Th...

  12. Computer vision

    Science.gov (United States)

    Gennery, D.; Cunningham, R.; Saund, E.; High, J.; Ruoff, C.

    1981-01-01

    The field of computer vision is surveyed and assessed, key research issues are identified, and possibilities for a future vision system are discussed. The problems of descriptions of two and three dimensional worlds are discussed. The representation of such features as texture, edges, curves, and corners are detailed. Recognition methods are described in which cross correlation coefficients are maximized or numerical values for a set of features are measured. Object tracking is discussed in terms of the robust matching algorithms that must be devised. Stereo vision, camera control and calibration, and the hardware and systems architecture are discussed.

  13. All Vision Impairment

    Science.gov (United States)

    ... Statistics and Data > All Vision Impairment All Vision Impairment Vision Impairment Defined Vision impairment is defined as the best- ... 2010 U.S. Age-Specific Prevalence Rates for Vision Impairment by Age and Race/Ethnicity Table for 2010 ...

  14. Environmental Auditing Policy Statement

    Science.gov (United States)

    EPA's policy on the use of environmental auditing by regulated entities to help achieve and maintain compliance with environmental laws and regulations, as well as to help identify and correct unregulated environmental hazards.

  15. TTVP Audit Database

    Data.gov (United States)

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

  16. Defining a Forensic Audit

    National Research Council Canada - National Science Library

    G Stevenson Smith; D Larry Crumbley

    2009-01-01

    .... The authors argue that these two factors will change the practices used to fight corporate malfeasance as investigators adapt the techniques of accounting into a forensic audit engagement model...

  17. 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.

  18. 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.

  19. Understanding Audit in Obstetrics.

    Science.gov (United States)

    Eralil, Georgy Joy

    2016-10-01

    Aim of this audit is to analyse indication and proportion of babies delivered by elective caesarean section at less than 39(+0) weeks of gestation exposed to antenatal corticosteroids performed in a Premier Hospital, Hywel Dda Health University. The second aim was to learn how an audit can be done and used for improving clinical practice. Present study involved all patients who underwent elective caesarean delivery before 39 weeks completed period of gestation in August and September 2014. Data collected from medical record tracking using ICD-9 codes and analysed by clinical audit department. Patients who underwent elective caesarean section after 39 weeks completed period of gestation. The audit showed 66.6 % of patients were given antenatal corticosteroids. The observation was discussed in consultant meetings, labour forum, and was send as e-mail to every one working in Department of Obstetrics and Gynaecology. The goal was 100 %. Reaudit is to be performed in year time to know the effect of change in practice. All successful audits are structured programmes with realistic aims and objectives, leadership and attitude of senior management, nondirective, hands-on approach, support of staff, strategy groups and regular discussions, emphasis on team working and support, environment conducive to conducting audit.

  20. 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...

  1. 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.

  2. Development of a Taction System Using Piezoelectric Film

    Science.gov (United States)

    1990-05-22

    0000000000000000000000000000000000000) (*0* CoLortype is for the different colors. It will be 00*) (*** used to change the basic palette to a user patata ...Routine Error Variable ~ Chan :integer; Channel. Number Adata :word; (" Number from A/D converter ~ Palate paLetteType;C’ New Patata of CoLors 02 CoLLor...Red oO Coiors(15] :a 15; (00White *0 SetALIPaIette ( Patata ); (~Doing Text ** SetTextJuatlfy (CenterText, CenterText); SetTextStyle (TriptexFont

  3. Industrial vision

    DEFF Research Database (Denmark)

    Knudsen, Ole

    1998-01-01

    This dissertation is concerned with the introduction of vision-based application s in the ship building industry. The industrial research project is divided into a natural seq uence of developments, from basic theoretical projective image generation via CAD and subpixel analysis to a description...... is present ed, and the variability of the parameters is examined and described. The concept of using CAD together with vision information is based on the fact that all items processed at OSS have an associated complete 3D CAD model that is accessible at all production states. This concept gives numerous...... possibilities for using vision in applications which otherwise would be very difficult to automate. The requirement for low tolerances in production is, despite the huge dimensions of the items involved, extreme. This fact makes great demands on the ability to do robust sub pixel estimation. A new method based...

  4. 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.

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

  6. 29 CFR 96.42 - Audit standards.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit standards. 96.42 Section 96.42 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Access to Records, Audit Standards and Relation of Organization-wide Audits to Other Audit Requirements § 96.42 Audit standards...

  7. 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.

  8. Fractured Visions

    DEFF Research Database (Denmark)

    Bonde, Inger Ellekilde

    2016-01-01

    In the post-war period a heterogeneous group of photographers articulate a new photographic approach to the city as motive in a photographic language that combines intense formalism with subjective vision. This paper analyses the photobook Fragments of a City published in 1960 by Danish photograp...

  9. Agrarian Visions.

    Science.gov (United States)

    Theobald, Paul

    A new feature in "Country Teacher,""Agrarian Visions" reminds rural teachers that they can do something about rural decline. Like to populism of the 1890s, the "new populism" advocates rural living. Current attempts to address rural decline are contrary to agrarianism because: (1) telecommunications experts seek to…

  10. 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.

  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. 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...

  13. Valtra brand audit

    OpenAIRE

    Stupina, Iryna

    2008-01-01

    In the highly competitive environment it is very important to utilize fully the strength and advantages of the brand in order to gain the desire market share and sustain the profitable growth. If a company has a brand built and explored already, it is needed to investigate the weaknesses and strength of the brand to utilize, maintain and develop it. The brand audit can provide with information needed for these purposes. The complete brand audit is a broad topic. In order to focus the research...

  14. Walkability Audit Tool.

    Science.gov (United States)

    Smith, Letha

    2015-09-01

    Walking is one of the simplest lifestyle changes workers can make to improve their health. Research shows a wealth of health benefits. Often, occupational and environmental health nurses are in charge of implementing walking programs. A tool is needed to continuously improve a company's walking program whether in the beginning stages or to an already established program. The Centers for Disease Control and Prevention (CDC) Walkability Audit Tool for a healthier worksite is an easy seven-step audit tool that occupational and environmental health nurses can easily implement. © 2015 The Author(s).

  15. Healthy Vision Tips

    Science.gov (United States)

    ... NEI for Kids > Healthy Vision Tips All About Vision About the Eye Ask a Scientist Video Series ... Links to More Information Optical Illusions Printables Healthy Vision Tips Healthy vision starts with you! Use these ...

  16. Kids' Quest: Vision Impairment

    Science.gov (United States)

    ... Fact Check Up Tourette Questions I Have Vision Impairment Quest Vision Fact Check Up Vision Questions I ... Tweet Share Compartir What should you know? Vision impairment means that a person’s eyesight cannot be corrected ...

  17. Pleiades Visions

    Science.gov (United States)

    Whitehouse, M.

    2016-01-01

    Pleiades Visions (2012) is my new musical composition for organ that takes inspiration from traditional lore and music associated with the Pleiades (Seven Sisters) star cluster from Australian Aboriginal, Native American, and Native Hawaiian cultures. It is based on my doctoral dissertation research incorporating techniques from the fields of ethnomusicology and cultural astronomy; this research likely represents a new area of inquiry for both fields. This large-scale work employs the organ's vast sonic resources to evoke the majesty of the night sky and the expansive landscapes of the homelands of the above-mentioned peoples. Other important themes in Pleiades Visions are those of place, origins, cosmology, and the creation of the world.

  18. Audit culture revisited

    DEFF Research Database (Denmark)

    Shore, Cris; Wright, Susan

    2015-01-01

    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. 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.

  20. 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.

  1. Auditing Organizational Security

    Science.gov (United States)

    2017-01-01

    Infrastructure • Facilities/Utilities • Natural Disaster • Perimeter • Hacking /Espionage AT/FP: Anti-terrorism/Force protection MOE: Measures of Eectiveness...procedures and capabilities. Security audits can include periodic reviews, testing, post-incident re- ports and lessons learned , performance evaluations and

  2. Information Systems Security Audit

    Directory of Open Access Journals (Sweden)

    Gheorghe Popescu

    2007-12-01

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

  3. INTERNAL AUDIT CHARTER

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

    Sandra Blanchard

    2013-03-26

    Mar 26, 2013 ... Where “personal and confidential” materials are involved the Chief Audit Executive will consult with the President and the ... the principles of integrity, objectivity, confidentiality, and competency, and IDRC's Code of. Conduct and the Values and Ethics Code for the Public Service;. Informing management ...

  4. Cartesian visions.

    Science.gov (United States)

    Fara, Patricia

    2008-12-01

    Few original portraits exist of René Descartes, yet his theories of vision were central to Enlightenment thought. French philosophers combined his emphasis on sight with the English approach of insisting that ideas are not innate, but must be built up from experience. In particular, Denis Diderot criticised Descartes's views by describing how Nicholas Saunderson--a blind physics professor at Cambridge--relied on touch. Diderot also made Saunderson the mouthpiece for some heretical arguments against the existence of God.

  5. Artificial vision.

    Science.gov (United States)

    Zarbin, M; Montemagno, C; Leary, J; Ritch, R

    2011-09-01

    A number treatment options are emerging for patients with retinal degenerative disease, including gene therapy, trophic factor therapy, visual cycle inhibitors (e.g., for patients with Stargardt disease and allied conditions), and cell transplantation. A radically different approach, which will augment but not replace these options, is termed neural prosthetics ("artificial vision"). Although rewiring of inner retinal circuits and inner retinal neuronal degeneration occur in association with photoreceptor degeneration in retinitis pigmentosa (RP), it is possible to create visually useful percepts by stimulating retinal ganglion cells electrically. This fact has lead to the development of techniques to induce photosensitivity in cells that are not light sensitive normally as well as to the development of the bionic retina. Advances in artificial vision continue at a robust pace. These advances are based on the use of molecular engineering and nanotechnology to render cells light-sensitive, to target ion channels to the appropriate cell type (e.g., bipolar cell) and/or cell region (e.g., dendritic tree vs. soma), and on sophisticated image processing algorithms that take advantage of our knowledge of signal processing in the retina. Combined with advances in gene therapy, pathway-based therapy, and cell-based therapy, "artificial vision" technologies create a powerful armamentarium with which ophthalmologists will be able to treat blindness in patients who have a variety of degenerative retinal diseases.

  6. Virtual Vision

    Science.gov (United States)

    Terzopoulos, Demetri; Qureshi, Faisal Z.

    Computer vision and sensor networks researchers are increasingly motivated to investigate complex multi-camera sensing and control issues that arise in the automatic visual surveillance of extensive, highly populated public spaces such as airports and train stations. However, they often encounter serious impediments to deploying and experimenting with large-scale physical camera networks in such real-world environments. We propose an alternative approach called "Virtual Vision", which facilitates this type of research through the virtual reality simulation of populated urban spaces, camera sensor networks, and computer vision on commodity computers. We demonstrate the usefulness of our approach by developing two highly automated surveillance systems comprising passive and active pan/tilt/zoom cameras that are deployed in a virtual train station environment populated by autonomous, lifelike virtual pedestrians. The easily reconfigurable virtual cameras distributed in this environment generate synthetic video feeds that emulate those acquired by real surveillance cameras monitoring public spaces. The novel multi-camera control strategies that we describe enable the cameras to collaborate in persistently observing pedestrians of interest and in acquiring close-up videos of pedestrians in designated areas.

  7. QUO VADIS INTERNAL AUDIT EDUCATION?

    Directory of Open Access Journals (Sweden)

    Cristina BOŢA-AVRAM

    2009-12-01

    Full Text Available The importance of internal audit education is more than obviously, being in the same time, emphasized by thesettlements of Code of Ethics issued by The Institute of Internal Auditors (I IA. The Code of Ethics states the principlesand expectations governing behavior of individuals and organizations in the conduct of internal auditing, describingthe minimum requirements for conducting internal audit activities, and one of these requireme nts being the professionalcompetence. According to this requirement internal auditors apply the knowledge, skills, and experience needed in theperformance of internal audit services. In the same time, it is absolutely necessary that internal auditors mus t have apermanent preoccupation for the increasing quality of their internal audit education and so the performance of internalaudit services offered. Starting from these premises, our research objectives were focused on the analyzing the contextof the evolution of internal audit education from international to national perspectives. Using the method of literaturereview we made an analysis of internal audit education in the international context, followed by a critical analysis ofthe internal audit education in the Romanian context. Our results show there are some problematic areas that arelooking for quickly solutions in order to assure a good quality of internal audit education, and so a good quality ofinternal audit services, in that way being accomplished the necessary context so internal audit to be able to add valueto the organization.

  8. 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.

  9. Developments in environmental auditing by supreme audit institutions.

    Science.gov (United States)

    Van Leeuwen, Sylvia

    2004-02-01

    At the end of the 1980s, Supreme Audit Institutions (SAIs) became aware of their responsibility towards the environment and environmental policy. In this article, the development of environmental auditing by SAIs during the last 10 years is presented, as well as the current state of the art. The description is based on the results of three questionnaire surveys held in 1994, 1997, and 2000 by the INTOSAI Working Group in Environmental Auditing. In most countries, the government has stipulated some form of environmental policy, and the SAI has a mandate to carry out regularity and/or performance audits. The activities of SAIs have developed substantially since 1993. Nowadays, environmental auditing is a substantial and regular part of the audit work of more than half of the SAIs. Environmental problems are often transboundary in nature. SAIs can contribute to international environmental cooperation by auditing the compliance of their national government with international environmental obligations and commitments. The INTOSAI Working Group on environmental auditing wants to enhance this type of audit and has provided guidelines for the audit process and the selection of international agreements. Moreover, cooperation between SAIs is a good method to exchange experiences and to learn from each other.

  10. 29 CFR 99.200 - Audit requirements.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirements. 99.200 Section 99.200 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.200 Audit requirements. (a) Audit required. Non-Federal entities that expend $300,000 or more in a...

  11. 29 CFR 99.230 - Audit costs.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit costs. 99.230 Section 99.230 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.230 Audit costs. (a) Allowable costs. Unless prohibited by law, the cost of audits made in accordance with the...

  12. 29 CFR 99.510 - Audit findings.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit findings. 99.510 Section 99.510 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in a...

  13. The Strategic Options of Supreme Audit Institutions

    DEFF Research Database (Denmark)

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

    2017-01-01

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

  14. Mobile Learning Applications Audit

    Directory of Open Access Journals (Sweden)

    Paul POCATILU

    2010-01-01

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

  15. Assessment of paediatric clinical audit.

    LENUS (Irish Health Repository)

    Perrem, L M

    2012-02-01

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

  16. Pediatric Low Vision

    Science.gov (United States)

    ... Asked Questions Español Condiciones Chinese Conditions Pediatric Low Vision What is Low Vision? Partial vision loss that cannot be corrected causes ... and play. What are the signs of Low Vision? Some signs of low vision include difficulty recognizing ...

  17. Confidence as a Common Currency between Vision and Audition.

    Directory of Open Access Journals (Sweden)

    Vincent de Gardelle

    Full Text Available The idea of a common currency underlying our choice behaviour has played an important role in sciences of behaviour, from neurobiology to psychology and economics. However, while it has been mainly investigated in terms of values, with a common scale on which goods would be evaluated and compared, the question of a common scale for subjective probabilities and confidence in particular has received only little empirical investigation so far. The present study extends previous work addressing this question, by showing that confidence can be compared across visual and auditory decisions, with the same precision as for the comparison of two trials within the same task. We discuss the possibility that confidence could serve as a common currency when describing our choices to ourselves and to others.

  18. 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...

  19. The ICA Communication Audit: Process, Status, Critique

    Science.gov (United States)

    Goldhaber, Gerald M.; Krivonos, Paul D.

    1977-01-01

    Explores the International Communication Association (ICA) Audit process including goals, products, instruments, audit logistics and timetable, feedback of results and follow-up, costs, current status and audits conducted to date. (ED.)

  20. Binocular Vision

    Science.gov (United States)

    Blake, Randolph; Wilson, Hugh

    2010-01-01

    This essay reviews major developments –empirical and theoretical –in the field of binocular vision during the last 25 years. We limit our survey primarily to work on human stereopsis, binocular rivalry and binocular contrast summation, with discussion where relevant of single-unit neurophysiology and human brain imaging. We identify several key controversies that have stimulated important work on these problems. In the case of stereopsis those controversies include position versus phase encoding of disparity, dependence of disparity limits on spatial scale, role of occlusion in binocular depth and surface perception, and motion in 3D. In the case of binocular rivalry, controversies include eye versus stimulus rivalry, role of “top-down” influences on rivalry dynamics, and the interaction of binocular rivalry and stereopsis. Concerning binocular contrast summation, the essay focuses on two representative models that highlight the evolving complexity in this field of study. PMID:20951722

  1. Robot Vision

    Science.gov (United States)

    Sutro, L. L.; Lerman, J. B.

    1973-01-01

    The operation of a system is described that is built both to model the vision of primate animals, including man, and serve as a pre-prototype of possible object recognition system. It was employed in a series of experiments to determine the practicability of matching left and right images of a scene to determine the range and form of objects. The experiments started with computer generated random-dot stereograms as inputs and progressed through random square stereograms to a real scene. The major problems were the elimination of spurious matches, between the left and right views, and the interpretation of ambiguous regions, on the left side of an object that can be viewed only by the left camera, and on the right side of an object that can be viewed only by the right camera.

  2. Nurses' participation in audit: a regional study

    OpenAIRE

    Cheater, F. M.; Keane, M

    1998-01-01

    OBJECTIVES: To find out to what extent nurses were perceived to be participating in audit, to identify factors thought to impede their involvement, and to assess progress towards multidisciplinary audit. RESEARCH DESIGN: Qualitative. METHODS: Focus groups and interviews. PARTICIPANTS: Chairs of audit groups and audit support staff in hospital, community and primary health care and audit leads in health authorities in the North West Region. RESULTS: In total 99 audit le...

  3. Impairments to Vision

    Science.gov (United States)

    ... an external Non-Government web site. Impairments to Vision Normal Vision Diabetic Retinopathy Age-related Macular Degeneration In this ... pictures, fixate on the nose to simulate the vision loss. In diabetic retinopathy, the blood vessels in ...

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

    African Journals Online (AJOL)

    To remain relevant, auditors have been compelled to reengineer their audit approaches to be more responsive to business risks. In spite numerous calls of the departure from traditional audits, little is known as to how auditors in developing economies such as Kenya has responded to increasing business risks in their ...

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

    African Journals Online (AJOL)

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

  6. Audit Database and Information Tracking System

    Data.gov (United States)

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

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

    OpenAIRE

    Buuren, van, J.P.

    2009-01-01

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

  8. Ideas for Teaching Vision and Visioning

    Science.gov (United States)

    Quijada, Maria Alejandra

    2017-01-01

    In teaching leadership, a key element to include should be a discussion about vision: what it is, how to communicate it, and how to ensure that it is effective and shared. This article describes a series of exercises that rely on videos to illustrate different aspects of vision and visioning, both in the positive and in the negative. The article…

  9. Common energy audit report

    Energy Technology Data Exchange (ETDEWEB)

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

    1998-12-31

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

  10. Defining a Forensic Audit

    Directory of Open Access Journals (Sweden)

    Stevenson G. Smith

    2009-03-01

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

  11. 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.

  12. CHARTE D'AUDIT INTERNE

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

    sblanchard

    CRDI). CHARTE D'AUDIT INTERNE. Mars 2015. 2. Assurances et conseils afin de soutenir le développement par l'innovation. La présente charte établit l'objet, le caractère indépendant et la portée de la fonction d'audit.

  13. The dutch surgical colorectal audit

    NARCIS (Netherlands)

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

    2013-01-01

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

  14. The Dutch surgical colorectal audit

    NARCIS (Netherlands)

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

    2013-01-01

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

  15. Evaluating public relations effectiveness in a health care setting. The identification of communication assets and liabilities via a communication audit.

    Science.gov (United States)

    Henderson, Julie K

    2005-01-01

    The practice of public relations has experienced tremendous growth and evolution over the past 25 years, especially in the area of medical public relations. The constant changes in health care delivery have often led to increased need for communication with important publics. At the same time, practitioners in all fields of public relations have explored methods of accurately measuring the effectiveness of public relations programs. One such method of evaluation is the communication audit. This paper includes a brief overview of the communication audit concept followed by a case study based on an audit conducted for a small, multicultural non-profit health-care agency. Steps taken to conduct the audit and the methodology used are discussed. An analysis of the data is used to address two research questions regarding the efficacy of the Center's mission and vision. Suggestions for future audits are provided.

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

    National Research Council Canada - National Science Library

    1999-01-01

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

  17. 29 CFR 96.43 - Relation of organization-wide audits to other audit requirements.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Relation of organization-wide audits to other audit requirements. 96.43 Section 96.43 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Access to Records, Audit Standards and Relation of Organization-wide Audits...

  18. Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis

    OpenAIRE

    World Bank

    2017-01-01

    To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards on which the reporting and auditing requirements are based. The objective of the auditing standards analysis is to compare the national standards used to conduct audits of historical information with International Standards on Auditing (ISA) with a view to capturing signifi...

  19. 20 CFR 601.9 - Audits.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audits. 601.9 Section 601.9 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR ADMINISTRATIVE PROCEDURE Grants, Advances and Audits § 601.9 Audits. The Department of Labor's audit regulations at 29 CFR Part 96 and 29...

  20. 29 CFR 99.505 - Audit reporting.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit reporting. 99.505 Section 99.505 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.505 Audit... the audit was conducted in accordance with this part and include the following: (a) An opinion (or...

  1. 29 CFR 96.32 - Audit requirement.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirement. 96.32 Section 96.32 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Audits of Entities Not Covered by Subpart A § 96.32 Audit requirement. The Secretary of Labor is responsible for the survey...

  2. 29 CFR 96.12 - Audit requirements.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirements. 96.12 Section 96.12 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Audits of States, Local Governments, and Non-profit Organizations § 96.12 Audit requirements. (a) Organizations covered by this...

  3. Towards a framework for auditing environmental reports

    NARCIS (Netherlands)

    Kamp, A.E.M.

    2002-01-01

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

  4. Client acceptance decisions of Dutch auditing partners

    NARCIS (Netherlands)

    Wittek, Rafael; Zee, Theo van der; Mühlau, Peter

    2008-01-01

    A vignette study of 567 client acceptance decisions by 67 Dutch auditors showed that the prospect of acquiring additional assignments significantly increases the likelihood that auditing partners accept an audit assignment from a new client, thereby violating a rule of the auditing profession. Audit

  5. Factors Affecting the Internal Audit Effectiveness

    OpenAIRE

    Mustika, Adhista Cahya

    2015-01-01

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

  6. Annexing new audit spaces: challenges and adaptations

    NARCIS (Netherlands)

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

    2015-01-01

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

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

    NARCIS (Netherlands)

    Buuren, van J.P.

    2009-01-01

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

  8. The influence of the CEO’s perception towards auditing on audit quality and audit quantity demand

    OpenAIRE

    Corten, Maarten; Steijvers, Tensie; Lybaert, Nadine

    2016-01-01

    In this study, we integrate the upper echelons theory in the audit demand literature, which in contrast to agency theory does not assume rational behavior. More specifically, we examine whether the CEO's perception towards auditing should also be considered as a driver for both audit quality (whether the firm hires a Big 4 auditor or not) and audit quantity demand (the amount of audit effort that has to be performed). In line with the marketing literature, we examined this CEO's perception...

  9. A Guide to Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

    Baechler, Michael C.

    2011-09-01

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

  10. Leaving a joint audit system

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2014-01-01

    with the auditors than in a equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger. Research limitations/implications: The number of observations is constrained by the small Danish capital market. Future research could take a more qualitative research approach...... deciding to switch to single auditors. Fee discounts do not seem to reflect long-lasting efficiency gains on the part of the audit firm. Orginality/value: Denmark is the first country to leave a mandatory joint audit system, so this is the first time that it is possible to study fee effects related to this....

  11. 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

  12. Supreme audit court of auditors' insights on operational audit challenges

    Directory of Open Access Journals (Sweden)

    Sadegh Jamali

    2012-04-01

    Full Text Available Operational audit plays an important role on managing governmental budget. It helps control government spending and other important budgetary issues. This paper presents an empirical study to find out the possible barriers on implementing operational audit. The proposed study distributes some questionnaires among supreme audit court of auditors and analyzes the questions. The results indicate that many governmental organizations are not strongly committed to rules and regulations. There are not sufficient standards on auditing programs and many governmental agencies do not even use operational budgeting system since they are not aware of the benefits of such system. There are some of the most important challenges of having operational budgeting and paper suggests some guidelines for having better regulation on removing the main barriers.

  13. Non-Audit Services And Audit Quality: Blessing Or Curse?

    National Research Council Canada - National Science Library

    Patrick Krauss; Henning Zülch

    2013-01-01

    .... Using a sample of 1,008 firm observations of major German listed companies for the sample period 2004-2011, our study is one of the first to thoroughly analyze this issue empirically for the German audit market...

  14. Auditing IT Governance

    Directory of Open Access Journals (Sweden)

    Florin-Mihai ILIESCU

    2010-01-01

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

  15. DCAA Audits: Widespread Problems with Audit Quality Require Significant Reform

    Science.gov (United States)

    2009-09-01

    Chief Financial Officer COSO Committee on Sponsoring Organizations DBB Defense Business Board DCAA Defense Contract Audit Agency DCAM DCAA Contract...could improve DCAA’s effectiveness and independence, we considered DCAA’s current role and responsibilities; the framework of statutory authority for...in Accordance with GAGAS DCAA policy states29 that it follows GAGAS30 when conducting audits. These standards provide a framework for conducting

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

    National Research Council Canada - National Science Library

    2005-01-01

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

  17. 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...

  18. 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...

  19. BEHAVIORAL RESPONSES TO TAXPAYER AUDITS: EVIDENCE FROM RANDOM TAXPAYER INQUIRIES

    National Research Council Canada - National Science Library

    Norman Gemmell; Marisa Ratto

    2012-01-01

    .... Comparing samples of randomly selected audited and non-audited UK taxpayers, the evidence confirms predictions that audited taxpayers found to be "compliant" reduce their subsequent compliance...

  20. ASSESSMENT METHODS OF INTERNAL AUDIT

    Directory of Open Access Journals (Sweden)

    Elena RUSE

    2015-12-01

    Full Text Available Internal audit services are more and more needed within economic entities, because on one hand they are directly subordinated to the general manager, on the other hand there is an increase in credit to its recommendations, estimating that internal audit is more than just a simple compliance check based on an established referral system. Our research focuses on evaluating the impact of theory and practice in the application of internal audit process. The added value brought by internal audit function to the economic entity it is pretty difficult to establish and requires effective ways and criteria of measured. In this regard, we will try to present ways to analyze internal audit’s activity by reference to some performance indicators or other specific methods. We used as research techniques: literature review, applied research and constructive research.

  1. Pelatihan Logika dan Pertimbangan Audit

    Directory of Open Access Journals (Sweden)

    Lisa Martiah

    2011-08-01

    Full Text Available Logical Training and Audit Judgement. The study is aimed to know the effect of training in logic towards audit judgment. The data collection was performed by quasi experiment method to 134 respondent (divided into 4 groups. First group consists of students with training in logic and the rest of the groups were without training in logic: students in an auditing course(the second group,students who have completed second course in auditing (the third groups and accountant (the fourth group. Data were collected using questionnaire based on 20 scenarios and tested by using ANOVA. The result showed: 1 the students in Group 1 performed better than the subjects in the other three groups, 2 there was no statistically significant difference between groups 4, 3 and 2, suggesting that the group without training in logic does not significantly improve individual’s critical thinking ability, 3 group 4 outperformed all three of the student groups on this dimension.

  2. 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.

  3. Audit Quality of Government Auditor

    Directory of Open Access Journals (Sweden)

    Agus Setiawaty

    2013-12-01

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

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

    OpenAIRE

    Aleksey F. Akhmetshin

    2014-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Aleksey F. Akhmetshin

    2014-01-01

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

  6. INTERNAL AUDIT IN CORPORATE GOVERNANCE

    Directory of Open Access Journals (Sweden)

    Felicia Gabriela UNGUREANU

    2010-03-01

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

  7. POSITIONINGS AND DELIMITATIONS CONCERNING THE PERFORMANCE AUDIT

    Directory of Open Access Journals (Sweden)

    Victoria FIRESCU

    2014-12-01

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

  8. 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.

  9. Visions and visioning in foresight activities

    DEFF Research Database (Denmark)

    Jørgensen, Michael Søgaard; Grosu, Dan

    2007-01-01

    and visioning processes in a number of foresight processes from different societal contexts. The analyses have been carried out as part of the work in the COST A22 network on foresight. A vision is here understood as a description of a desirable or preferable future, compared to a scenario which is understood...

  10. Chemicals Industry Vision

    Energy Technology Data Exchange (ETDEWEB)

    none,

    1996-12-01

    Chemical industry leaders articulated a long-term vision for the industry, its markets, and its technology in the groundbreaking 1996 document Technology Vision 2020 - The U.S. Chemical Industry. (PDF 310 KB).

  11. Living with Low Vision

    Science.gov (United States)

    ... Life TIPS To Its Fullest LIVING WITH LOW VISION Savings Medical Bills A VARIETY OF EYE CONDITIONS, ... which occupational therapy practitioners help people with low vision to function at the highest possible level. • Prevent ...

  12. Cataract Vision Simulator

    Science.gov (United States)

    ... and Videos: What Do Cataracts Look Like? Cataract Vision Simulator Leer en Español: Simulador: Catarata Jun. 11, 2014 How do cataracts affect your vision? A cataract is a clouding of the eye's ...

  13. Vision - night blindness

    Science.gov (United States)

    ... this page: //medlineplus.gov/ency/article/003039.htm Vision - night blindness To use the sharing features on ... page, please enable JavaScript. Night blindness is poor vision at night or in dim light. Considerations Night ...

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

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

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

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

    African Journals Online (AJOL)

    mpho ngoepe

    INTOSAI) Code of Ethics and Auditing Standards (2001), performance auditing is an audit of the economy, efficiency and effectiveness with which the audited entity uses its resources in carrying out its responsibilities. Larsson (2004) asserts that the ...

  16. Part C and Part D - Program Audit Results

    Data.gov (United States)

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

  17. Blindness and vision loss

    Science.gov (United States)

    ... have low vision, you may have trouble driving, reading, or doing small tasks such as sewing or ... lost vision. You should never ignore vision loss, thinking it will get better. Contact an ... A.D.A.M.'s editorial policy , editorial process and privacy policy . A.D.A.M. is ...

  18. Comparing Active Vision Models

    NARCIS (Netherlands)

    Croon, G.C.H.E. de; Sprinkhuizen-Kuyper, I.G.; Postma, E.O.

    2009-01-01

    Active vision models can simplify visual tasks, provided that they can select sensible actions given incoming sensory inputs. Many active vision models have been proposed, but a comparative evaluation of these models is lacking. We present a comparison of active vision models from two different

  19. Your Child's Vision

    Science.gov (United States)

    ... the Flu Vaccine? Eating Disorders Arrhythmias Your Child's Vision KidsHealth > For Parents > Your Child's Vision Print A A A What's in this article? ... La vista de su hijo Healthy eyes and vision are a critical part of kids' development. Their ...

  20. Comparing active vision models

    NARCIS (Netherlands)

    Croon, G.C.H.E. de; Sprinkhuizen-Kuyper, I.G.; Postma, E.O.

    2009-01-01

    Active vision models can simplify visual tasks, provided that they can select sensible actions given incoming sensory inputs. Many active vision models have been proposed, but a comparative evaluation of these models is lacking. We present a comparison of active vision models from two different

  1. Robot Vision Library

    Science.gov (United States)

    Howard, Andrew B.; Ansar, Adnan I.; Litwin, Todd E.; Goldberg, Steven B.

    2009-01-01

    The JPL Robot Vision Library (JPLV) provides real-time robot vision algorithms for developers who are not vision specialists. The package includes algorithms for stereo ranging, visual odometry and unsurveyed camera calibration, and has unique support for very wideangle lenses

  2. Audit Internal Universitas X: Suatu Refleksi

    Directory of Open Access Journals (Sweden)

    David Adechandra Ashedica Pesudo

    2017-04-01

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

  3. 29 CFR 99.215 - Relation to other audit requirements.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Relation to other audit requirements. 99.215 Section 99.215 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits...

  4. A child's vision.

    Science.gov (United States)

    Nye, Christina

    2014-06-01

    Implementing standard vision screening techniques in the primary care practice is the most effective means to detect children with potential vision problems at an age when the vision loss may be treatable. A critical period of vision development occurs in the first few weeks of life; thus, it is imperative that serious problems are detected at this time. Although it is not possible to quantitate an infant's vision, evaluating ocular health appropriately can mean the difference between sight and blindness and, in the case of retinoblastoma, life or death. Copyright © 2014 Elsevier Inc. All rights reserved.

  5. The Operational Auditing Handbook Auditing Business and IT Processes

    CERN Document Server

    Chambers, Andrew

    2011-01-01

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

  6. QUALITY CONTROL ACTIVITIES OF AUDIT ORGANIZATIONS: RELATIV ANALYSIS OF FEDERAL STANDARDS ON AUDITING (FSAD) AND INTERNATIONAL STANDARDS ON AUDITING (ISA)

    OpenAIRE

    Kucherenko S. A.; Krivichev D. A.

    2014-01-01

    The article provides an overview of the results of the comparison of the provisions of the Federal standards on auditing and international auditing standards in terms of quality control of work audit organizations; we have also identified the pros and cons of these standards

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

    Directory of Open Access Journals (Sweden)

    Puja Seth

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

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

    Science.gov (United States)

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

    2015-01-01

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

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

    NARCIS (Netherlands)

    Buuren, van J.P.

    2009-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Darius Vaicekauskas

    2014-04-01

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

  11. AUDIT MARKET CONCENTRATION - EVIDENCE FROM CROATIA

    National Research Council Canada - National Science Library

    Sanja Sever Malis; Mateja Brozovic

    2015-01-01

      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...

  12. THE SECURITY AUDIT WITHIN INFORMATION SYSTEMS

    OpenAIRE

    Dan Constantin TOFAN

    2011-01-01

    The information security audit is definitely a tool for determining, achieving, and maintaining a proper level of security in an organization. This article offers a comprehensive review of the world's most popular standards related to information systems security audit.

  13. 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)...

  14. 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...

  15. Sales Tax Compliance and Audit Selection

    OpenAIRE

    Murray, Matthew N.

    1995-01-01

    Uses sample selection estimation techniques to identify systematic audit selection rules and determinants of sales tax underreporting. Though based on data from only one state (Tennessee), outcomes are useful in developing and evaluating audit selection results.

  16. Acquired color vision deficiency.

    Science.gov (United States)

    Simunovic, Matthew P

    2016-01-01

    Acquired color vision deficiency occurs as the result of ocular, neurologic, or systemic disease. A wide array of conditions may affect color vision, ranging from diseases of the ocular media through to pathology of the visual cortex. Traditionally, acquired color vision deficiency is considered a separate entity from congenital color vision deficiency, although emerging clinical and molecular genetic data would suggest a degree of overlap. We review the pathophysiology of acquired color vision deficiency, the data on its prevalence, theories for the preponderance of acquired S-mechanism (or tritan) deficiency, and discuss tests of color vision. We also briefly review the types of color vision deficiencies encountered in ocular disease, with an emphasis placed on larger or more detailed clinical investigations. Copyright © 2016 Elsevier Inc. All rights reserved.

  17. 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.

  18. 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.

  19. Waste audit pada industri penyamakan kulit

    Directory of Open Access Journals (Sweden)

    Prayitno Prayitno

    1999-07-01

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

  20. Financial audit services quality: analysis and evaluation

    OpenAIRE

    Vaicekauskas, Darius

    2015-01-01

    The object of the doctoral dissertation is financial audit service quality (further – audit service quality). The aim of the doctoral dissertation is to conceptualize audit service quality and based on the conceptual model to analyse and evaluate audit service quality in Lithuania while providing recommendations for quality improvements. The aim is achieved while applying following research methods: analysis of scientific literature, content analysis, questionnaire survey, expert judgement. ...

  1. Final Draft of RACER Audit

    Energy Technology Data Exchange (ETDEWEB)

    Paige, Karen Schultz [Los Alamos National Laboratory; Gomez, Penelope E. [Los Alamos National Laboratory

    2011-01-01

    This document describes the approach Waste and Environmental Services - Environmental Data and Analysis plans to take to resolve the issues presented in a recent audit of the WES-EDA Environmental Database relative to the RACER database. A majority of the issues discovered in the audit will be resolved in May 2011 when the WES-EDA Environmental Database, along with other LANL databases, are integrated and moved to a new vendor providing an Environmental Information Management (EIM) system that allows reporting capabilities for all users directly from the database. The EIM system will reside in a publicly accessible LANL cloud-based software system. When this transition occurs, the data quality, completeness, and access will change significantly. In the remainder of this document, this new structure will be referred to as the LANL Cloud System In general, our plan is to address the issues brought up in this audit in three ways: (1) Data quality issues such as units and detection status, which impinge upon data usability, will be resolved as soon possible so that data quality is maintained. (2) Issues requiring data cleanup, such as look up tables, legacy data, locations, codes, and significant data discrepancies, will be addressed as resources permit. (3) Issues associated with data feed problems will be eliminated by the LANL Cloud System, because there will be no data feed. As discussed in the paragraph above, in the future the data will reside in a publicly accessible system. Note that report writers may choose to convert, adapt, or simplify the information they receive officially through our data base, thereby introducing data discrepancies between the data base and the public report. It is not always possible to incorporate and/or correct these errors when they occur. Issues in the audit will be discussed in the order in which they are presented in the audit report. Clarifications will also be noted as the audit report was a draft document, at the time of this

  2. 20 CFR 632.33 - Audits.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audits. 632.33 Section 632.33 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR INDIAN AND NATIVE AMERICAN EMPLOYMENT AND TRAINING PROGRAMS Administrative Standards and Procedures § 632.33 Audits. (a) General. The audit...

  3. 20 CFR 656.20 - Audit procedures.

    Science.gov (United States)

    2010-04-01

    ... FOR PERMANENT EMPLOYMENT OF ALIENS IN THE UNITED STATES Labor Certification Process § 656.20 Audit procedures. (a) Review of the labor certification application may lead to an audit of the application... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit procedures. 656.20 Section 656.20...

  4. Evaluation of Videotaped and Live Theatre Auditions.

    Science.gov (United States)

    Ward, William C.

    Theatre auditions by 24 semifinalists in the 1980 Scholars in the Arts program were evaluated under two conditions. Four judges ranked the live auditions, while five evaluated videotapes of the same performance of the high school seniors. The auditions were videotaped in black and white. A single camera was used, fixed at an intermediate distance…

  5. 20 CFR 416.1027 - Audits.

    Science.gov (United States)

    2010-04-01

    ... performed by the State—(1) Generally. Audits of account and records pertaining to the administration of the... audit performed is not satisfactory for disability program purposes, the books of account and records in... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Audits. 416.1027 Section 416.1027 Employees...

  6. 12 CFR 917.7 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... internal auditor and that the internal auditor may be removed only with the approval of the audit committee; (ii) Provide that the internal auditor shall report directly to the audit committee on substantive matters and that the internal auditor is ultimately accountable to the audit committee and board of...

  7. Understanding Contract Audits: An Experimental Approach

    NARCIS (Netherlands)

    Bertrand, R.M.M.; Schram, A.J.H.C.; Vaassen, E.H.J.

    2013-01-01

    A contract audit is a buyer-initiated audit of prices and other conditions, which aims to decrease the information asymmetry between a buyer and a seller. Contract audits are frequently used in monopolistic or oligopolistic markets, as in government procurement. We draw upon three distinct

  8. Understanding contract audits : An experimental approach

    NARCIS (Netherlands)

    Bertrand, R.M.M.; Schram, A.J.H.C.; Vaassen, E.H.J.

    2013-01-01

    A contract audit is a buyer-initiated audit of prices and other conditions, which aims to decrease the information asymmetry between a buyer and a seller. Contract audits are frequently used in monopolistic or oligopolistic markets as in government procurement. We draw upon three distinct

  9. Public open space desktop auditing tool

    DEFF Research Database (Denmark)

    Mygind, Lærke; Bentsen, Peter; Badland, Hannah

    2016-01-01

    Features of public open space (POS) have traditionally been described using on-site direct observation, but recently, low-cost and time-efficient remote desktop auditing tools have been developed. We adapted an existing, validated desktop auditing tool (the Public Open Space Desktop Auditing Tool...

  10. Audit for Information Systems Security

    Directory of Open Access Journals (Sweden)

    Ana-Maria SUDUC

    2010-01-01

    Full Text Available The information and communication technologies advances made available enormous and vast amounts of information. This availability generates also significant risks to computer systems, information and to the critical operations and infrastructures they support. In spite of significant advances in the information security area many information systems are still vulnerable to inside or outside attacks. The existence of an internal audit for information system security increases the probability of adopting adequate security measures and preventing these attacks or lowering the negative consequences. The paper presents an exploratory study on informatics audit for information systems security.

  11. Impact of internal audit function quality and contribution on audit delays

    OpenAIRE

    Pizzini, Mina; Lin, Shu; Ziegenfuss, Douglas

    2012-01-01

    Approved for public release; distribution is unlimited This study investigates whether measures of internal audit function (IAF) quality and the IAF's contribution to the financial statement audit affect audit delay. We conduct empirical tests using 292 observations from 216 firms that responded to the Institute of Internal Auditor' Global Auditing Information Network survey. Results indicate that audit delay is decreasing in IAF quality, and that this decrease is primarily driven by the...

  12. Audit: Auditing Service in the Department of the Army

    National Research Council Canada - National Science Library

    Sullivan, Gordon

    1991-01-01

    .... AR 36-7 was issued 20 June 1985 (para 7d). Adds U.S. Army Criminal Investigation Command, DOD Inspector General and the General Accounting Office to the section on coordination of audit programs and schedules (para 8a...

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

    African Journals Online (AJOL)

    user

    down of the century in the west (Enron, WorldCom). The incident raised significant criticism .... paid for annual audits and reviews of financial statements for the most recent fiscal year. Chersan et al. (2012) also ..... (2011),suggested Management deficiency can attract fraud and errors in management and operations leading ...

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

    NARCIS (Netherlands)

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

    2011-01-01

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

  15. Audit of orthopaedic audits in an english teaching hospital: are we closing the loop?

    Science.gov (United States)

    Iqbal, H J; Pidikiti, P

    2010-06-11

    Clinical audit is an important tool to improve patient care and outcomes in health service. A significant proportion of time and economic resources are spent on activities related to clinical audit. Completion of audit cycle is essential to confirm the improvements in healthcare delivery. We aimed this study to evaluate audits carried out within trauma and orthopaedic unit of a teaching hospital over the last 4 years, and establish the proportions which were re-audited as per recommendations. Data was collected from records of the clinical audit department. All orthopaedic audit projects from 2005 to 2009 were included in this study. The projects were divided in to local, regional and national audits. Data regarding audit lead clinicians, completion and presentation of projects, recommendations and re-audits was recorded. Out of 61 audits commenced during last four years, 19.7% (12) were abandoned, 72.1% (44) were presented and 8.2 % (5) were still ongoing. The audit cycle was completed in only 29% (13) projects. Change of junior doctors every 4~6 months is related to fewer re-audits. Active involvement by supervising consultant, reallocation of the project after one trainee has finished, and full support of audit department may increase the ratio of completion of audit cycles, thereby improving the patient care.

  16. Audit strategy for temporary parental benefit

    OpenAIRE

    Appelgren, Leif H.

    2012-01-01

    The aim of this project is to study the possibility to apply audit strategies developed for taxation on fraud and involuntary errors in the social benefit sector. The efficiency of different audit strategies is compared using a computer-based optimization algorithm. Two types of audit strategies are used in this study. One is to adapt the audit intensity to the propensity for errors and fraud in different segments of the group studied. The other type of audit strategy is based on adaptation o...

  17. Mathematical leadership vision.

    Science.gov (United States)

    Hamburger, Y A

    2000-11-01

    This article is an analysis of a new type of leadership vision, the kind of vision that is becoming increasingly pervasive among leaders in the modern world. This vision appears to offer a new horizon, whereas, in fact it delivers to its target audience a finely tuned version of the already existing ambitions and aspirations of the target audience. The leader, with advisors, has examined the target audience and has used the results of extensive research and statistical methods concerning the group to form a picture of its members' lifestyles and values. On the basis of this information, the leader has built a "vision." The vision is intended to create an impression of a charismatic and transformational leader when, in fact, it is merely a response. The systemic, arithmetic, and statistical methods employed in this operation have led to the coining of the terms mathematical leader and mathematical vision.

  18. Conducting an information security audit

    Directory of Open Access Journals (Sweden)

    Prof. Ph.D . Gheorghe Popescu

    2008-05-01

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

  19. AUDIT – SOURCES AND INSTITUTIONALISM

    Directory of Open Access Journals (Sweden)

    Evgeniy Stoyanov

    2014-06-01

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

  20. Continuous auditing: A literature review

    Directory of Open Access Journals (Sweden)

    Flávia Cruz de Souza

    2008-09-01

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

  1. Elementary School Choirs and Auditions.

    Science.gov (United States)

    Haworth, Janice L.

    1992-01-01

    Contends that the question of whether to audition students for participation in elementary choirs is a difficult decision. Discusses the advantage and disadvantages of each choice. Concludes that the decision must be made according to educational objectives and the rationale for establishing the choir. (CFR)

  2. Internet Audit project scant netwerklekken

    NARCIS (Netherlands)

    Luiijf, H.A.M.

    1999-01-01

    Beveiliging op internet verbetert met de dag. Toch zijn veel systemen niet zo goed beveiligd als men zou denken. Een internationaal onderzoeksteam was benieuwd naar de mate van beveiliging van systemen op lnternet. De groep ontwikkelde de Bulk Auditing Security Scanner om in een kort tijdsbestek

  3. Cerebral aneurysms – an audit

    African Journals Online (AJOL)

    Enrique

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

  4. Energy Audits. Energy Technology Series.

    Science.gov (United States)

    Center for Occupational Research and Development, Inc., Waco, TX.

    This course in energy audits is one of 16 courses in the Energy Technology Series developed for an Energy Conservation-and-Use Technology curriculum. Intended for use in two-year postsecondary technical institutions to prepare technicians for employment, the courses are also useful in industry for updating employees in company-sponsored training…

  5. THE FUTURE OF INTERNAL AUDIT

    Directory of Open Access Journals (Sweden)

    COSMIN DUMITRU MATIȘ

    2015-03-01

    Full Text Available Over the years, the purpose of internal audit has continued to evolve and expand, managing to successfully transition from its traditional function of monitoring financial statements to the strategic and operational efforts of checking the organization’s compliance at all levels. Regarding the future, it is assumed that the internal audit will play an important advisory role, becoming an important catalyst of business development, focusing organizations on emerging risks. This transformation of the whole internal system, consisting in both control and audit, which seeks to promote a risk-centered organizational culture, is in the process of evolution, but it complexity, the conflicts of interest, the little understanding of most companies when it comes to implementing such a system as well as various issues of credibility, limit the pace of development for now. Our belief, however, is that this slow evolution is favorable for the alternative purpose of building the functions of the new internal control and audit on a more credible and relevant foundation for the organizational management.

  6. Results of a Surgical Audit

    African Journals Online (AJOL)

    ABSTRACT. An audit is a useful means of examining improvements in the art and science of clinical practice. We applied this to surgery to determine improved outcomes of fracture treatment by early operative reduction. This was carried out at the University of Ilorin Teaching Hospital,. Ilorin, Nigeria, by comparing two years, ...

  7. Internal Audit Charter, Mar2017

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

    Jessica Perkins

    c) The financial, human and physical resources of the corporation are managed economically and efficiently and the operations are carried out effectively. IDRC's Board of Governors approves the Internal Audit Charter which outlines the purpose, authority and responsibility of the function. The Board of Governors, through ...

  8. FPGA Vision Data Architecture

    Science.gov (United States)

    Morfopoulos, Arin C.; Pham, Thang D.

    2013-01-01

    JPL has produced a series of FPGA (field programmable gate array) vision algorithms that were written with custom interfaces to get data in and out of each vision module. Each module has unique requirements on the data interface, and further vision modules are continually being developed, each with their own custom interfaces. Each memory module had also been designed for direct access to memory or to another memory module.

  9. Vision-based interaction

    CERN Document Server

    Turk, Matthew

    2013-01-01

    In its early years, the field of computer vision was largely motivated by researchers seeking computational models of biological vision and solutions to practical problems in manufacturing, defense, and medicine. For the past two decades or so, there has been an increasing interest in computer vision as an input modality in the context of human-computer interaction. Such vision-based interaction can endow interactive systems with visual capabilities similar to those important to human-human interaction, in order to perceive non-verbal cues and incorporate this information in applications such

  10. Measuring Vision in Children

    Directory of Open Access Journals (Sweden)

    Petra Verweyen

    2004-01-01

    Full Text Available Measuring vision in children is a special skill requiring time, patience and understanding. Methods should be adapted to the child’s age, abilities, knowledge and experience. Young children are not able to describe their vision or explain their visual symptoms. Through observation, and with information from the mother or guardian, functional vision can be evaluated. While testing and observing children, an experienced assessor notices their responses to visual stimuli. These must be compared with the expected functional vision for children of the same age and abilities, so it is important to know the normal visual development.

  11. Benchmarking the production of audit services: an efficiency frontier approach

    OpenAIRE

    Schelleman, C.C.M.; Maijoor, S.J.

    2000-01-01

    To compete effectively in an increasingly competitive audit market audit firms need information on the efficiency of the audit services they offer. This study reports on the cost and labor efficiency for a sample of 114 audit engagements conducted by one of the (then) Big 6 audit firms. Estimating the efficiency of audit engagements is a form of benchmarking, of which economics oriented research has seen many applications. The application to auditing however is, as far as we know, relatively ...

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

    National Research Council Canada - National Science Library

    1992-01-01

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

  13. Military Vision Research Program

    Science.gov (United States)

    2012-10-01

    a result, optic nerve or brain injury can lead to permanent loss of vision or cognitive functions. Unfortunately, there are currently no medical...foveal lesion (macular hole). Vision Res. 39, 2421–2427 (1999). 5. Amsler, M. L’examen qualitatif de la fonction maculaire. Ophthalmologica 114, 248

  14. Computer vision for sports

    DEFF Research Database (Denmark)

    Thomas, Graham; Gade, Rikke; Moeslund, Thomas B.

    2017-01-01

    fixed to players or equipment is generally not possible. This provides a rich set of opportunities for the application of computer vision techniques to help the competitors, coaches and audience. This paper discusses a selection of current commercial applications that use computer vision for sports...

  15. New Term, New Vision?

    Science.gov (United States)

    Ravenhall, Mark

    2011-01-01

    During the affluent noughties it was sometimes said of government that it had "more visions than Mystic Meg and more pilots than British Airways". In 2011, the pilots, the pathfinders, the new initiatives are largely gone--implementation is the name of the game--but the visions remain. The latest one, as it affects adult learners, is in…

  16. Degas: Vision and Perception.

    Science.gov (United States)

    Kendall, Richard

    1988-01-01

    The art of Edgar Degas is discussed in relation to his impaired vision, including amblyopia, later blindness in one eye, corneal scarring, and photophobia. Examined are ways in which Degas compensated for vision problems, and dominant themes of his art such as the process of perception and spots of brilliant light. (Author/JDD)

  17. Jane Addams’ Social Vision

    DEFF Research Database (Denmark)

    Villadsen, Kaspar

    2018-01-01

    resonated with key tenets of social gospel theology, which imbued her texts with an overarching vision of humanity’s progressive history. It is suggested that Addams’ vision of a major transition in industrial society, one involving a BChristian renaissance^ and individuals’ transformation into Bsocialized...

  18. Copenhagen Energy Vision

    DEFF Research Database (Denmark)

    Mathiesen, Brian Vad; Lund, Rasmus Søgaard; Connolly, David

    The short-term goal for The City of Copenhagen is a CO2 neutral energy supply by the year 2025, and the long-term vision for Denmark is a 100% renewable energy (RE) supply by the year 2050. In this project, it is concluded that Copenhagen plays a key role in this transition. The long-term vision...

  19. Visions, Actions and Partnerships

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

    freelance

    Evaluation Association (AFREA). Comments on this document can be sent to ccaa@idrc.ca. Introduction. “Visions, actions, partnerships” (VAP) is presented as a participatory tool that can be used ... The tool embraces the philosophy of the Visions actions requests approach (Beaulieu et al,. 2002) based on the formulation of ...

  20. 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.

  1. Internal audit risk management in metropolitan municipalities

    Directory of Open Access Journals (Sweden)

    Christo Ackermann

    2016-07-01

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

  2. Panoramic stereo sphere vision

    Science.gov (United States)

    Feng, Weijia; Zhang, Baofeng; Röning, Juha; Zong, Xiaoning; Yi, Tian

    2013-01-01

    Conventional stereo vision systems have a small field of view (FOV) which limits their usefulness for certain applications. While panorama vision is able to "see" in all directions of the observation space, scene depth information is missed because of the mapping from 3D reference coordinates to 2D panoramic image. In this paper, we present an innovative vision system which builds by a special combined fish-eye lenses module, and is capable of producing 3D coordinate information from the whole global observation space and acquiring no blind area 360°×360° panoramic image simultaneously just using single vision equipment with one time static shooting. It is called Panoramic Stereo Sphere Vision (PSSV). We proposed the geometric model, mathematic model and parameters calibration method in this paper. Specifically, video surveillance, robotic autonomous navigation, virtual reality, driving assistance, multiple maneuvering target tracking, automatic mapping of environments and attitude estimation are some of the applications which will benefit from PSSV.

  3. Machine Vision Handbook

    CERN Document Server

    2012-01-01

    The automation of visual inspection is becoming more and more important in modern industry as a consistent, reliable means of judging the quality of raw materials and manufactured goods . The Machine Vision Handbook  equips the reader with the practical details required to engineer integrated mechanical-optical-electronic-software systems. Machine vision is first set in the context of basic information on light, natural vision, colour sensing and optics. The physical apparatus required for mechanized image capture – lenses, cameras, scanners and light sources – are discussed followed by detailed treatment of various image-processing methods including an introduction to the QT image processing system. QT is unique to this book, and provides an example of a practical machine vision system along with extensive libraries of useful commands, functions and images which can be implemented by the reader. The main text of the book is completed by studies of a wide variety of applications of machine vision in insp...

  4. Light Vision Color

    Science.gov (United States)

    Valberg, Arne

    2005-04-01

    Light Vision Color takes a well-balanced, interdisciplinary approach to our most important sensory system. The book successfully combines basics in vision sciences with recent developments from different areas such as neuroscience, biophysics, sensory psychology and philosophy. Originally published in 1998 this edition has been extensively revised and updated to include new chapters on clinical problems and eye diseases, low vision rehabilitation and the basic molecular biology and genetics of colour vision. Takes a broad interdisciplinary approach combining basics in vision sciences with the most recent developments in the area Includes an extensive list of technical terms and explanations to encourage student understanding Successfully brings together the most important areas of the subject in to one volume

  5. 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.

  6. 29 CFR 96.53 - Audit resolution generally.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit resolution generally. 96.53 Section 96.53 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Audit Resolution § 96.53 Audit resolution generally. The DOL official(s) responsible for audit resolution shall...

  7. 29 CFR 99.235 - Program-specific audits.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Program-specific audits. 99.235 Section 99.235 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.235 Program-specific audits. (a) Program-specific audit guide available. In many cases, a program...

  8. 29 CFR 99.500 - Scope of audit.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Scope of audit. 99.500 Section 99.500 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.500 Scope of audit. (a) General. The audit shall be conducted in accordance with GAGAS. The audit shall cover...

  9. 14 CFR 158.67 - Recordkeeping and auditing: Public agency.

    Science.gov (United States)

    2010-01-01

    ... collected, held or used, each public agency shall provide for an audit of its PFC account. The audit shall... audit may be— (1) Performed specifically for the PFC account; or (2) Conducted as part of an audit under... TRANSPORTATION (CONTINUED) AIRPORTS PASSENGER FACILITY CHARGES (PFC'S) Reporting, Recordkeeping and Audits § 158...

  10. The benefit of introducing audit software into curricula for computer ...

    African Journals Online (AJOL)

    The use of computers in the learning process is a well-researched area. The introduction of computers and related audit software in the auditing field has had a major influence on the auditing process. Very little research has been done on the inclusion of computer audit software in the auditing syllabus. Even less research ...

  11. Senior Audit and Risk Management Officer | CRDI - Centre de ...

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

    Primary Duties or Responsibilities Internal Audit Engagements Planning the Audit Engagement Assists the Chief Audit Executive (CAE) to communicate and launch the audit with management; Learns about the audit entity to ensure it is well understood and that its risks have been comprehensively assessed; Formulates ...

  12. Taking Care of Your Vision

    Science.gov (United States)

    ... Parents - or Other Adults Taking Care of Your Vision KidsHealth > For Teens > Taking Care of Your Vision ... are important parts of keeping your peepers perfect. Vision Basics One of the best things you can ...

  13. 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.

  14. Auditing Marketing Strategy Implementation Success

    OpenAIRE

    Herhausen, Dennis; Egger, Thomas; Oral, Cansu

    2014-01-01

    What makes a marketing strategy implementation successful and how can managers measure this success? To answer these questions, we developed a two-step audit approach. First, managers should measure the implementation success regarding effectiveness, efficiency, performance outcomes, and strategic embeddedness. Second, they should explore the reasons that have led to success or failure by regarding managerial, leadership, and environmental traps. Doing so will also provide corrective action p...

  15. Maternal mortality: An autopsy audit

    Directory of Open Access Journals (Sweden)

    Jashnani K

    2009-01-01

    Full Text Available Background: The process of audit standardizes protocols in departments and has long-term benefits. Maternal autopsies though routinely performed, deserve a special attention. Aims: This study was carried out to calculate the maternal mortality ratio (MMR in a tertiary care hospital and to correlate final cause of death with the clinical diagnosis. An audit of maternal autopsies was carried out to evaluate current practices, identify fallacies and suggest corrective measures to rectify them. Materials and Methods: Eighty-nine autopsies of maternal deaths in the period 2003 to 2007 were studied in detail along with the clinical details. Results: There were 158 maternal deaths and 13940 live births in this five-year period. Maternal mortality rate was found to be very high (1133/ 100000 live births in our institution with a high number of complicated referral cases (68/89 cases, 76%. Of the 89 autopsies, acute fulminant viral hepatitis was the commonest cause of indirect maternal deaths (37 cases, 41.5%. This was followed by direct causes like pregnancy-induced hypertension (12 cases, 13.4% and puerperal sepsis (10 cases, 11.2%. Certain fallacies were noted during the audit process. Conclusion: During the audit it was realized that in maternal mortality autopsies, special emphasis should be given to clinicopathologic correlation, microbiological studies, identification of thromboembolic phenomenon and adequate sectioning of relevant organs. We found difficulty in identification of placental bed in the uterus in postpartum autopsies. A systematic approach can help us for better understanding of the pathophysiology of diseases occurring in pregnancy.

  16. Suitcase to Audit Solar Installations

    Energy Technology Data Exchange (ETDEWEB)

    Alberdi, J.; Barcala, J. M.; Blas, J. de; Molinero, A.; Navarrete, J. J.; Yuste, C.

    2001-07-01

    The audit suitcase was proposed by BESEL to introduce in the solar energy market a new tool which can make an evaluation of solar installation efficiency. Non-invasive sensors and low power components permit both easy installation of the devices and data storage for a period as long as ten days. This project was funded by the contract JOR3-CT98-7030 of the European Union JOULE III program. (Author)

  17. Charte d'audit interne

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

    Jessica Perkins

    La fonction d'audit interne du CRDI vise à améliorer et à protéger la valeur organisationnelle en fournissant aux intervenants une assurance, des conseils et avis objectifs, axés sur les risques et fiables2. ... l'ensemble des dossiers, rapports, bases de données, lieux de travail, immobilisations corporelles et membres du ...

  18. Big 4 and non-Big 4 Audit Production Costs: Office Level Audit Technology and the Impact on Audit Fees

    OpenAIRE

    Sirois, Louis-Philippe; Marmousez, Sophie; Simunic, Dan,

    2012-01-01

    International audience; We empirically evaluate the degree to which Big 4 auditors achieve economies of scale resulting from investments in audit technology at the local U.S. office level and, more importantly, determine how this affects audit pricing differences between Big 4 and non-Big 4 auditors. Focusing on the U.S. audit market for small to medium sized public companies, we argue and find that, relative to non-Big 4 auditors, Big 4 audit firms benefit from economies of scale at the loca...

  19. Literature and information in vision care and vision science.

    Science.gov (United States)

    Goss, David A

    2008-11-01

    The explosion of information in vision care and vision science makes keeping up with the literature and information in the field challenging. This report examines the nature of literature and information in vision care and vision science. A variety of topics are discussed, including the general nature of scientific and clinical journals, journals in vision science and vision care, resources available for searches for literature and information, and issues involved in the evaluation of journals and other information sources. Aspects of the application of citation analysis to vision care and vision science are reviewed, and a new citation analysis of a leading textbook in vision care (Borish's Clinical Refraction) is presented. This report is directed toward anyone who wants to be more informed about the literature of vision care and vision science, whether they are students, clinicians, educators, or librarians.

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

    National Research Council Canada - National Science Library

    2004-01-01

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

  1. Audit unto others hor ellipsis

    Energy Technology Data Exchange (ETDEWEB)

    Maday, J.H. Jr.

    1992-05-01

    My first encounter with a quality assurance auditor is reminiscent of an old Dodge commercial. You remember The old sheriff, masked in mirrored sunglasses, paunch hanging over his gun belt, prophesying, You're in a heap o' trouble boy '' Well, my auditor could have been kin to the sheriff; they had the same posture, attitude, and mirrored sunglasses. Plus, my auditor wore a black leather vest and sported a Buffalo Bill'' goatee. While certainly memorable, both gentlemen were far from pleasant. I'm fairly certain that the compliance auditor of old deserved this perceived association with his law enforcement counterpart. Both believed in enforcing the letter of the law, or their interpretations of it. Neither seemed capable of exercising interpretive powers, but instead relied on winning through intimidation, possibly with an eye toward claiming some version of a monthly Quota Award. Is the auditor of today any better perceived Because this first encounter of the worst kind'' made a lasting impression on me, I have dedicated considerable time and effort trying to avoid being perceived as another sheriff when I conduct audits. In my auditing career, I am determined to capitalize on each opportunity to turn negative situations, as experienced by the auditee, into meaningful opportunities for improved performance. I want to treat the auditee the way I want to be treated when I am being audited. (author)

  2. Clinical audit of ectopic pregnancy.

    Science.gov (United States)

    Hamid, Alaa Aldin Abdel; Yousry, Almraghy; El Radi, Safwat Abd; Shabaan, Omar Mamdouh; Mazen, Elzahry; Nabil, Halal

    2017-03-01

    The aim of this study was to determine the risk factors of ectopic pregnancy in cases presented to the Woman's Health Hospital (WHH) in Assuit University, and to perform clinical audit on strategies for management of ectopic pregnancy in the WHH. This descriptive hospital based study was conducted at the Woman's Health Hospital (WHH) of Assuit University (Egypt). There were 210 patients who were admitted to the WHH with the diagnosis of ectopic pregnancy in the period between February 1, 2015 through the end of October 2015. Data were analyzed by SPSS version 21, using descriptive statistics, Mann-Whitney U test, and Chi square. Ectopic pregnancy affects woman in the reproductive age. There are many risk factors that increase the chance of its occurrence; however, it may also occur in the absence of any risk factors (14.0%). Internal VD (72.5%) is the most frequent risk factor; other risk factors include history of abortion, previous CS, ovulation induction, history of infertility, or previous history of EP. Clinical audit is an important item of any adequate health care. As regards to the clinical audit of EP management, we are not adhering to the guidelines.

  3. 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)

  4. Local Government Internal Audit Compliance

    Directory of Open Access Journals (Sweden)

    Greg Jones

    2015-09-01

    Full Text Available Local government councils (LGC rely on a number of funding sources including state and federal governments as well as their community constituents to enable them to provide a range of public services. Given the constraints on these funding sources councils need to have in place a range of strategies and policies capable of providing good governance and must appropriately discharge their financial accountabilities. To assist LGC with meeting their governance and accountability obligations they often seek guidance from their key stakeholders. For example, in the Australian State of New South Wales (NSW, the Office of Local Government has developed a set of guidelines, the Internal Audit Guidelines. In 2010 the NSW Office of Local Government issued revised guidelines emphasising that an internal audit committee is an essential component of good governance. In addition, the guidelines explained that to improve the governance and accountability of the councils, these committees should be composed of a majority of independent members. To maintain committee independence the guidelines indicated that the Mayor should not be a member of the committee. However these are only guidelines, not legislated requirements and as such compliance with the guidelines, before they were revised, has been demonstrated to be quite low (Jones & Bowrey 2013. This study, based on a review of NSW Local Government Councils’ 2012/2013 reports, including Annual Reportsrelation to internal audit committees, to determine if the guidelines are effective in improving local government council governance.

  5. Writing audit findings: Be reasonable

    Energy Technology Data Exchange (ETDEWEB)

    Girvin, N.W.

    1992-05-01

    A customary approach to auditing and reporting deficiencies is to keep a running list of those that are found, evaluate the severity of each, and based on the evidence, document findings or observations or concerns in an audit report. The report is issued and the auditee is normally requested to address root cause'' as part of their corrective action. This paper describes a root problems'' approach to documenting audit findings that is designed not only to put the QA auditor in a more favorable light, but to more effectively enable the auditee to identify root cause and meaningful corrective action. The positive results of this approach are considerable. You will have fewer findings but those you do have will be substantial. You will cite requirements that sound reasonable and make arguments difficult. If some of the supporting deficiencies (examples) prove to be incorrect, you will still have ample support for the original finding. You will be seen as reasonable individual who can help lead the auditee towards identification of root cause without taking away part of the responsibility. You even have a fair chance of fostering a sense of commitment to quality improvement on the auditee's part. This in itself, is its own reward.

  6. Writing audit findings: Be reasonable!

    Energy Technology Data Exchange (ETDEWEB)

    Girvin, N.W.

    1992-05-01

    A customary approach to auditing and reporting deficiencies is to keep a running list of those that are found, evaluate the severity of each, and based on the evidence, document findings or observations or concerns in an audit report. The report is issued and the auditee is normally requested to address ``root cause`` as part of their corrective action. This paper describes a ``root problems`` approach to documenting audit findings that is designed not only to put the QA auditor in a more favorable light, but to more effectively enable the auditee to identify root cause and meaningful corrective action. The positive results of this approach are considerable. You will have fewer findings but those you do have will be substantial. You will cite requirements that sound reasonable and make arguments difficult. If some of the supporting deficiencies (examples) prove to be incorrect, you will still have ample support for the original finding. You will be seen as reasonable individual who can help lead the auditee towards identification of root cause without taking away part of the responsibility. You even have a fair chance of fostering a sense of commitment to quality improvement on the auditee`s part. This in itself, is its own reward.

  7. Statistical sampling method, used in the audit

    Directory of Open Access Journals (Sweden)

    Gabriela-Felicia UNGUREANU

    2010-05-01

    Full Text Available The rapid increase in the size of U.S. companies from the early twentieth century created the need for audit procedures based on the selection of a part of the total population audited to obtain reliable audit evidence, to characterize the entire population consists of account balances or classes of transactions. Sampling is not used only in audit – is used in sampling surveys, market analysis and medical research in which someone wants to reach a conclusion about a large number of data by examining only a part of these data. The difference is the “population” from which the sample is selected, ie that set of data which is intended to draw a conclusion. Audit sampling applies only to certain types of audit procedures.

  8. High performance cloud auditing and applications

    CERN Document Server

    Choi, Baek-Young; Song, Sejun

    2014-01-01

    This book mainly focuses on cloud security and high performance computing for cloud auditing. The book discusses emerging challenges and techniques developed for high performance semantic cloud auditing, and presents the state of the art in cloud auditing, computing and security techniques with focus on technical aspects and feasibility of auditing issues in federated cloud computing environments.   In summer 2011, the United States Air Force Research Laboratory (AFRL) CyberBAT Cloud Security and Auditing Team initiated the exploration of the cloud security challenges and future cloud auditing research directions that are covered in this book. This work was supported by the United States government funds from the Air Force Office of Scientific Research (AFOSR), the AFOSR Summer Faculty Fellowship Program (SFFP), the Air Force Research Laboratory (AFRL) Visiting Faculty Research Program (VFRP), the National Science Foundation (NSF) and the National Institute of Health (NIH). All chapters were partially suppor...

  9. Key aspects of logistics services audit

    OpenAIRE

    N.V. Gaidabrus

    2015-01-01

    The aim of the article. Aim of the article is to characterize the logistics audit essence, to form main stages of the logistic service audit and to observe informational providing of these stages, to characterize behavior model concerning logistic service factors analysis. The results of the analysis. The given work deals with logistic audit value and its essence, which is determined as representing sources of the spare logistic expenses and investigates plan for further actions concerning...

  10. Implementing Ethics Auditing Model: New Approach

    OpenAIRE

    Merle Rihma; Birgy Lorenz; Mari Meel; Anu Leppiman

    2014-01-01

    The aims of this article are to test how does enhanced ethics audit model as a new tool for management in Estonian companies work and to investigate through ethics audit model the hidden ethical risks in information technology which occur in everyday work and may be of harm to stakeholders’ interests. Carrying out ethics audit requires the diversity of research methods. Therefore throughout the research the authors took into account triangulation method. The research was conducted through qu...

  11. Problems in audit of corporation income tax

    OpenAIRE

    Sedláčková, Vendula

    2008-01-01

    My thesis is focused above analysis of Legal Entity Income Tax. First there is described tax audit general procedure, including operations that are necesarry to do before of initiation of tax audit. Next there is carried out of tax audit till its finishing. In practice part of my thesis there are the most frequent tax frauds and mistakes, from those I aimed for analysis for the problem of the rectyfiing items to claims.

  12. Development of Binocular Vision

    Directory of Open Access Journals (Sweden)

    Muhammad Syauqie

    2014-01-01

    Full Text Available AbstrakPenglihatan binokular secara harfiah berarti penglihatan dengan 2 mata dan dengan adanya penglihatan binokular, kita dapat melihat dunia dalam 3 dimensi meskipun bayangan yang jatuh pada kedua retina merupakan bayangan 2 dimensi. Penglihatan binokular juga memberikan beberapa keuntungan berupa ketajaman visual, kontras sensitivitas, dan lapangan pandang penglihatan yang lebih baik dibandingkan dengan penglihatan monokular. Penglihatan binokular normal memerlukan aksis visual yang jernih, fusi sensoris, dan fusi motoris. Pada manusia, periode sensitif dari perkembangan penglihatan binokular dimulai pada usia sekitar 3 bulan, mencapai puncaknya pada usia 1 hingga 3 tahun, telah berkembang sempurna pada usia 4 tahun dan secara perlahan menurun hingga berhenti pada usia 9 tahun. Berbagai hambatan, berupa hambatan sensoris, motoris,dan sentral, dalam jalur refleks sangat mungkin akan menghambat perkembangan dari penglihatan binokular terutama pada periode sensitif sewaktu 2 tahun pertama kehidupan.Kata kunci: penglihatan binokular, perkembangan, fusi, stereopsisAbstractBinocular vision literally means vision with two eyes and with binocular vision, we can see the world in three dimensions even though the images that fall on both of the retina were the 2-dimensional images. Binocular vision also provide some advantages included improved visual acuity, contrast sensitivity, and visual field compared with monocular vision. Normal binocular vision requires a clear visual axis, sensory fusion, and motoric fusion. In human, the sensitive period of binocular vision development began at around 3 months of age, reaching its peak at the age of 1 to 3 years, had developed completely at the age of 4 years and gradually declined until it stops at the age of 9 years. Various obstacles, such as sensory, motoric, and central obstacles, within the reflex pathway were very likely to inhibited the development of binocular vision, especially in sensitive period

  13. Stereo Vision Inside Tire

    Science.gov (United States)

    2015-08-21

    1 Stereo Vision Inside Tire P.S. Els C.M. Becker University of Pretoria W911NF-14-1-0590 Final... Stereo Vision Inside Tire 5a. CONTRACT NUMBER W911NF-14-1-0590 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER 6. AUTHOR(S) Prof PS Els CM...on the development of a stereo vision system that can be mounted inside a rolling tire, known as T2-CAM for Tire-Terrain CAMera. The T2-CAM system

  14. Stereo vision and strabismus.

    Science.gov (United States)

    Read, J C A

    2015-02-01

    Binocular stereopsis, or stereo vision, is the ability to derive information about how far away objects are, based solely on the relative positions of the object in the two eyes. It depends on both sensory and motor abilities. In this review, I briefly outline some of the neuronal mechanisms supporting stereo vision, and discuss how these are disrupted in strabismus. I explain, in some detail, current methods of assessing stereo vision and their pros and cons. Finally, I review the evidence supporting the clinical importance of such measurements.

  15. Anchoring visions in organizations

    DEFF Research Database (Denmark)

    Simonsen, Jesper

    1999-01-01

    as by those involved in the actual implementation. A model depicting a recent trend within systems development is presented: Organizations rely on purchasing generic software products and/or software development outsourced to external contractors. A contemporary method for participatory design, where......This paper introduces the term 'anchoring' within systems development: Visions, developed through early systems design within an organization, need to be deeply rooted in the organization. A vision's rationale needs to be understood by those who decide if the vision should be implemented as well...

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

    Directory of Open Access Journals (Sweden)

    Zinaida P. Arharova

    2013-01-01

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

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

    Science.gov (United States)

    Brooks, Keith; And Others

    1979-01-01

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

  18. Did the waste management audit failures signal lower firm-wide audit quality at Arthur Andersen?

    NARCIS (Netherlands)

    Cahan, S.; Zhang, W.; Veenman, D.

    2011-01-01

    This study investigates Arthur Andersen’s audit quality in the decade before the collapse of Enron. Andersen’s involvement in the Waste Management audit failures — which relate to audits of the company’s 1992- 1996 financial statements — led the SEC to accuse Andersen of issuing false and misleading

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

    NARCIS (Netherlands)

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

    2004-01-01

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

  20. Behavior of audit fees in the audit firm or partner changes

    Directory of Open Access Journals (Sweden)

    Marcelo Antonio Pierri Junior

    2016-09-01

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

  1. 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.

  2. Q. Is Internal Audit Ready for Blockchain?

    National Research Council Canada - National Science Library

    Hugh Rooney; Brian Aiken; Megan Rooney

    2017-01-01

    The question whether internal audit ready for blockchain is answered. Blockchain technology offers the promise of "a safe, transparent, rapid and affordable digital solution to many government challenges...

  3. Subject, object and tasks of the marketing audit

    OpenAIRE

    Fayzulayeva, K.

    2009-01-01

    In the article issues of the marketing audit theory are considered. Views of different authors on the tasks and objects of the marketing audit and marketing control are suggested. Objectives and principles of marketing audit performing are determined.

  4. Methodological support environmental audit in the agricultural sector

    OpenAIRE

    M. Kocherga

    2013-01-01

    Grounded methodological foundations of environmental audit objects in the agricultural sector. Systematized main objectives and principles of environmental auditing in the agricultural domain. The proposed system of methods and procedures for environmental audits in the agricultural sector.

  5. Artificial Vision: Vision of a Newcomer

    Science.gov (United States)

    Fujikado, Takashi; Sawai, Hajime; Tano, Yasuo

    The Japanese Consortium for an Artificial Retina has developed a new stimulating method named Suprachoroidal-Transretinal Stimulation (STS). Using STS, electrically evoked potentials (EEPs) were effectively elicited in Royal College of Surgeons (RCS) rats and in rabbits and cats with normal vision, using relatively small stimulus currents, such that the spatial resolution appeared to be adequate for a visual prosthesis. The histological analysis showed no damage to the rabbit retina when electrical currents sufficient to elicit distinct EEPs were applied. It was also shown that transcorneal electrical stimulation (TES) to the retina prevented the death of retinal ganglion cells (RGCs). STS, which is less invasive than other retinal prostheses, could be one choice to achieve artificial vision, and the optimal parameters of electrical stimulation may also be effective for the neuroprotection of residual RGCs.

  6. Corporate Governance and Audit Report Lag in Malaysia

    OpenAIRE

    Mohamad Naimi Mohamad-Nor; ; Rohami Shafie; Wan Nordin Wan-Hussin

    2010-01-01

    This paper examines audit report lag in Malaysian public listed companies, following the implementation of the Malaysian Code on Corporate Governance in 2001. It departs from the standard audit report lag studies by incorporating characteristics of the board of directors and the audit committee. Multivariate analysis using 628 annual reports for the year ended 2002 indicates that active and larger audit committees shorten audit lag. However, we fail to find evidence that audit committee indep...

  7. delta-vision

    Data.gov (United States)

    California Department of Resources — Delta Vision is intended to identify a strategy for managing the Sacramento-San Joaquin Delta as a sustainable ecosystem that would continue to support environmental...

  8. Computer Vision Syndrome.

    Science.gov (United States)

    Randolph, Susan A

    2017-07-01

    With the increased use of electronic devices with visual displays, computer vision syndrome is becoming a major public health issue. Improving the visual status of workers using computers results in greater productivity in the workplace and improved visual comfort.

  9. Ohio's Comprehensive Vision Project

    Science.gov (United States)

    Bunner, Richard T.

    1973-01-01

    A vision screening program in seven Ohio counties tested 3,261 preschool children and 44,885 school age children for problems of distance visual acuity, muscle balance, and observable eye problems. (DB)

  10. What Is Low Vision?

    Science.gov (United States)

    ... Everyday Living Roadmap to Living with Vision Loss Essential Skills Helpful Products and Technology Home Modification Recreation ... tasks easier, such as clocks with larger numbers, writing guides, or black and white cutting boards. Low ...

  11. Home vision tests

    Science.gov (United States)

    ... or eye disease and you should have a professional eye examination. Amsler grid test: If the grid appears distorted or broken, there may be a problem with the retina . Distance vision test: If you do not read the ...

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

    Directory of Open Access Journals (Sweden)

    Apriayanti Apriayanti

    2014-01-01

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

  13. ENHANCING BPK RI’S AUDIT DESIGN FOR PEOPLE’S WELFARE: A PRACTICAL APPROACH

    Directory of Open Access Journals (Sweden)

    I Kadek Suartama

    2015-12-01

    Full Text Available The 2016-2020 Strategic Plan of BPK RI necessitates audits to be conducted to advance people’s welfare at the greatest extent possible as a reflection of growing maturity of BPK RI as an accountability organization. This would require BPK RI to be able to examine and evaluate whether government’s development programs under RPJMN have achieved the desired outcomes or impact of increasing people’s welfare. This paper aimed to find a practical approach to enhance BPK RI’s audit design in order to be able to contribute to the optimization of people’s welfare as required under the new vision of Renstra 2016- 2020. The authors use their experience on the recent formulation of ‘BPK RI’s Audit Policy 2016- 2020’ (Kebijakan Pemeriksaan 2016-2020, in which the authors are actively involved. The authors also use reviews of existing audit design and study on relevant theoretical and academic literatures that provide the overarching study framework. The study concluded that BPK audits should be designed toward national development programs in RPJMN 2015-2019 which correlate directly with or possessing great leverage in the achievement of welfare indicators. KEYWORDS Welfare, Audit Design, Planning, RPJMN ABSTRAK Renstra BPK 2016-2020 mensyaratkan pemeriksaan-pemeriksaan BPK dilaksanakan sedemikian rupa sehingga dapat mendorong terwujudnya pembangunan untuk sebesar-besar kemakmuran rakyat sebagai refleksi dari peningkatan kematangan BPK. Pemeriksaan BPK diharapkan mampu menilai dan mengevaluasi apakah program-program pembangunan yang didesain atau ditetapkan dalam RPJMN telah mencapai outcome maupun dampak yang diinginkan yaitu meningkatkan kesejahteraan masyarakat. Studi ini bertujuan untuk mencari pendekatan praktis untuk memperkuat desain audit BPK agar dapat berperan untuk meningkatkan kesejahteraan rakyat seperti yang disyaratkan dalam Rentstra 2016-2020. Penulis menggunakan pengalaman profesional dalam membangun formula Kebijakan

  14. Synthetic Vision Systems

    Science.gov (United States)

    Prinzel, L.J.; Kramer, L.J.

    2009-01-01

    A synthetic vision system is an aircraft cockpit display technology that presents the visual environment external to the aircraft using computer-generated imagery in a manner analogous to how it would appear to the pilot if forward visibility were not restricted. The purpose of this chapter is to review the state of synthetic vision systems, and discuss selected human factors issues that should be considered when designing such displays.

  15. Leadership and vision

    OpenAIRE

    Rogers, Anita; Reynolds, Jill

    2003-01-01

    �Leadership and vision' is the subject of Chapter 3 and Rogers and Reynolds look at how managers can encourage leadership from other people, whether in their team, the organisation or in collaborative work with different agencies. They explore leadership style, and the extent to which managers can and should adapt their personal style to the differing needs of situations and people. Frontline managers may not always feel that they have much opportunity to influence the grander vision and st...

  16. Experiencing space without vision

    OpenAIRE

    Evyapan, Naz A. G. Z.

    1997-01-01

    Ankara : Bilkent Univ., Department of Interior Architecture and Environmental Design and Institute of Fine Arts, 1997. Thesis (Master's) -- Bilkent University, 1997. Includes bibliographical references. In this study, the human body without vision, and its relation with the surrounding space, is examined. Towards this end, firstly space and the human body are briefly discussed. the sense modalities apart from vision, and the development of spatial cognition for the blind and visually...

  17. The vision trap.

    Science.gov (United States)

    Langeler, G H

    1992-01-01

    At Mentor Graphics Corporation, Gerry Langeler was the executive responsible for vision, and vision, he discovered, has the power to weaken a strong company. Mentor helped to invent design-automation electronics in the early 1980s, and by the end of the decade, it dominated the industry. In its early days, fighting to survive, Mentor's motto was Build Something People Will Buy. Then when clear competition emerged in the form of Daisy Systems, a startup that initially outsold Mentor, the watchword became Beat Daisy. Both "visions" were pragmatic and immediate. They gave Mentor a sense of purpose as it developed its products and gathered momentum. Once Daisy was beaten, however, company vision began to self-inflate. As Mentor grew more and more successful, Langeler formulated vision statements that were more and more ambitious, grand, and inspirational. The company traded its gritty determination to survive for a dream of future glory. The once explicit call for effective action became a fervid cry for abstract perfection. The first step was Six Boxes, a transitional vision that combined goals for success in six business areas with grandiose plans to compete with IBM at the level of billion-dollar revenues. From there, vision stepped up to the 10X Imperative, a quality-improvement program that focused on arbitrary goals and measures that were, in fact, beyond the company's control. The last escalation came when Mentor Graphics decided to Change the Way the World Designs. The company had stopped making product and was making poetry. Finally, in 1991, after six years of increasing self-infatuation, Mentor hit a wall of decreasing indicators. Langeler, who had long since begun to doubt the value of abstract visions, reinstated Build Something People Will Buy. And Mentor was back to basics, a sense of purpose back to its workplace.

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

    Directory of Open Access Journals (Sweden)

    Nurika Restuningdiah

    2017-03-01

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

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

    Directory of Open Access Journals (Sweden)

    Tubagus Ismail

    2015-05-01

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

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

    Science.gov (United States)

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

    2010-06-01

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

  1. 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.

  2. Clinical audit of ectopic pregnancy

    OpenAIRE

    Hamid, Alaa Aldin Abdel; Yousry, Almraghy; El Radi, Safwat Abd; Shabaan, Omar Mamdouh; Mazen, Elzahry; Nabil, Halal

    2017-01-01

    Objective The aim of this study was to determine the risk factors of ectopic pregnancy in cases presented to the Woman?s Health Hospital (WHH) in Assuit University, and to perform clinical audit on strategies for management of ectopic pregnancy in the WHH. Methods This descriptive hospital based study was conducted at the Woman?s Health Hospital (WHH) of Assuit University (Egypt). There were 210 patients who were admitted to the WHH with the diagnosis of ectopic pregnancy in the period betwee...

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

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

    ... Support the Director in internal audit planning, follow-up reporting and quality assessment;; Provide assistance to the Director for the Centre's risk management activities; and; Maintain state of the art expertise and knowledge of the professional practice of Internal Audit to ensure the Centre employs sound and innovative ...

  4. 38 CFR 41.200 - Audit requirements.

    Science.gov (United States)

    2010-07-01

    ..., or grant agreements do not require a financial statement audit of the auditee, the auditee may elect...-through entity in the case of a subrecipient, approves in advance a program-specific audit. (d) Exemption... Federal agency, pass-through entity, and General Accounting Office (GAO). (e) Federally Funded Research...

  5. Audit Manual release 3.0

    Energy Technology Data Exchange (ETDEWEB)

    1993-12-01

    This manual consolidates into one document the policies, procedures, standards, technical guidance and other techniques to be followed by the Assistant Inspector General for Audits and staff in planning and conducting audit work within DOE and in preparing related reports on behalf of the Office of Inspector General.

  6. 20 CFR 627.481 - Audit resolution.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit resolution. 627.481 Section 627.481 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR GENERAL PROVISIONS GOVERNING PROGRAMS UNDER TITLES I, II, AND III OF THE ACT Administrative Standards § 627.481 Audit resolution. (a...

  7. 20 CFR 638.809 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit. 638.809 Section 638.809 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR JOB CORPS PROGRAM UNDER TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Administrative Provisions § 638.809 Audit. (a) The Secretary of Labor...

  8. 20 CFR 627.480 - Audits.

    Science.gov (United States)

    2010-04-01

    ... Single Audit Act of 1984 (31 U.S.C. 7501-7) and 29 CFR part 96, the Department of Labor regulations which... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audits. 627.480 Section 627.480 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR GENERAL PROVISIONS GOVERNING PROGRAMS...

  9. 47 CFR 53.211 - Audit planning.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Audit planning. 53.211 Section 53.211 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) SPECIAL PROVISIONS CONCERNING BELL OPERATING COMPANIES Separate Affiliate; Safeguards § 53.211 Audit planning. (a...

  10. 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

  11. Clinical auditing to improve patient outcomes

    Directory of Open Access Journals (Sweden)

    David Yorston

    2010-12-01

    Full Text Available Clinical audit is about measuring the quality of care we provide against relevant standards. If we are failing to meet these standards, the audit should help us understand the factors that are causing us to fail, so that we can set priorities and make improvements.

  12. 24 CFR 886.336 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 886.336 Section 886.336 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF... the Disposition of HUD-Owned Projects § 886.336 Audit. (a) Where a State or local government is the...

  13. Energy audit in feed production plant

    Directory of Open Access Journals (Sweden)

    Gembicki Jacek

    2016-01-01

    Full Text Available The energy audit in a feed production plan is intended to specify its energy consumption and, if it is too high, propose changes aiming to reduce it. The energy audit may be internal or external, depending on whether it is carried out by trained workers of the plant or by an external company. The internal audit requires inconsiderable financial expenses but in effect does not assure a full picture of the energy consumption in the production plant. Internal audits may show disadvantages of the plant which the management board should pay special attention to. The external audit in turn provides a wider view of the plant and shows things unnoticed or skipped during the internal audit. The stages of the audit have been specified in relevant rules of law. The results of the audit and their implementation do not need to require considerable financial expenses, but may instead lead to substantial savings, thanks to which the production is more profitable and the plant more competitive on the market

  14. Inside environmental auditing: effectiveness, objectivity, and transparency

    NARCIS (Netherlands)

    Cook, W.C.; Bommel, van S.; Turnhout, E.

    2016-01-01

    With the rise of non-traditional governance methods, the third party audit has become a critical part of governing through and with information. Third party audits are considered an integral part of the process of the generation and dissemination of credible information, and are subject to critique

  15. 20 CFR 655.24 - Audits.

    Science.gov (United States)

    2010-04-01

    ... Employment in Occupations Other Than Agriculture or Registered Nursing in the United States (H-2B Workers) § 655.24 Audits. (a) Discretion. OFLC will conduct audits of H-2B temporary labor certification... the CO to: (i) Require the employer to conduct supervised recruitment under § 655.30 in future filings...

  16. 12 CFR 620.30 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... of this chapter. (3) Internal controls. Each audit committee must oversee the institution's system of internal controls relating to preparation of financial reports, including controls relating to the... administrative expenses. A two-thirds majority vote of the full board of directors is required to deny an audit...

  17. 7 CFR 277.17 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ...) Purpose of audit. Audits will include, at a minimum, an examination of the systems of internal control... the qualification. (3) The auditor's comments on compliance and internal control which should: (i) Include comments on weaknesses in and noncompliance with the systems of internal control, separately...

  18. Audit incorporating avoidability and appropriate intervention can ...

    African Journals Online (AJOL)

    Objective. To evaluate the role of the ICA (Identification,. Cause, Avoidable factor) Solution method of perinatal audit in reducing perinatal mortality. Design. Retrospective audit of 1 060 perinatal deaths between 1 January 1991 and 31 December 1992. Setting. Livingstone Hospital Maternity Service. Subjects. One thousand ...

  19. Audit incorporating avoidability and appropriate intervention can ...

    African Journals Online (AJOL)

    Objective. To evaluate the role of the ICA (Identification, Cause, Avoidable factor) Solution method of perinatal audit in reducing perinatal mortality. Design. Retrospective audit of 1 060 perinatal deaths between 1 January 1991 and 31 December 1992. Setting. Livingstone Hospital Maternity Service. Subjects. One thousand ...

  20. Static Analysis Alert Audits: Lexicon and Rules

    Science.gov (United States)

    2016-11-04

    values. • Unless they have a strong guarantee to the contrary Example from recent history : Java Deserialization • Suppose an alert is raised for a...some initial feedback from two collaborators, who used our rules to audit several hundred alerts from C and Java codebases 32 Audit Rules and Lexicon

  1. Audit znalostního managementu

    OpenAIRE

    Kubálková, Petra

    2017-01-01

    (in English): The thesis investigates knowledge management in the context of information science and human resources management strategy. It includes (1) analysis of the current status of knowledge management and the potential of knowledge management to be evaluated using audit procedures, (2) comparative analysis of knowledge management as approached in the Czech Republic and other countries, and (3) knowledge management audit proposal.

  2. 25 CFR 571.12 - Audit standards.

    Science.gov (United States)

    2010-04-01

    ... statements; (3) The consolidated financial statements include consolidating schedules for each gaming place... consolidated financial statement as a whole and subjects the accompanying financial information to the auditing procedures applicable to the audit of consolidated financial statements. (e) If there are multiple gaming...

  3. METHODOLOGICAL ASPECTS OF STRATIFICATION OF AUDIT SAMPLING

    OpenAIRE

    Vilena A. Yakimova

    2013-01-01

    The article presents the methodological foundations for construction stratification audit sampling for attribute-based sampling. The sampling techniques of Russian and foreign practice is studied and stratified. The role of stratification in the audit is described. Approaches to construction of the stratification are revealed on the basis of professional judgment (qualitative methods), statistical groupings (quantitative methods) and combinatory ones (complex qualitative stratifications). Gro...

  4. 7 CFR 226.8 - Audits.

    Science.gov (United States)

    2010-01-01

    ... the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE CHILD NUTRITION PROGRAMS CHILD AND ADULT CARE FOOD PROGRAM State Agency Provisions § 226.8 Audits. (a) Unless... made once per each management evaluation, review, or audit per Program within a fiscal year. However...

  5. Health and Safety Audit Design Manual

    Energy Technology Data Exchange (ETDEWEB)

    Ternes, Mark P. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Langley, Brandon R. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Accawi, Gina K. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Malhotra, Mini [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States)

    2017-10-01

    The Health and Safety Audit is an electronic audit tool developed by the Oak Ridge National Laboratory to assist in the identification and selection of health and safety measures when a home is being weatherized (i.e., receiving home energy upgrades), especially as part of the US Department of Energy (DOE) Weatherization Assistance Program, or during home energy-efficiency retrofit or remodeling jobs. The audit is specifically applicable to existing single-family homes (including mobile homes), and is generally applicable to individual dwelling units in low-rise multifamily buildings. The health and safety issues covered in the audit are grouped in nine categories: mold and moisture, lead, radon, asbestos, formaldehyde and volatile organic compounds (VOCs), combustion, pest infestation, safety, and ventilation. Development of the audit was supported by the US Department of Housing and Urban Development Office of Healthy Homes and Lead Hazard Control and the DOE Weatherization Assistance Program.

  6. Narcissism in Iranian auditing profession

    Directory of Open Access Journals (Sweden)

    Mahsa Javanmard

    2013-05-01

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

  7. IDA's Energy Vision 2050

    DEFF Research Database (Denmark)

    Mathiesen, Brian Vad; Lund, Henrik; Hansen, Kenneth

    IDA’s Energy Vision 2050 provides a Smart Energy System strategy for a 100% renewable Denmark in 2050. The vision presented should not be regarded as the only option in 2050 but as one scenario out of several possibilities. With this vision the Danish Society of Engineers, IDA, presents its third...... contribution for an energy strategy for Denmark. The IDA’s Energy Plan 2030 was prepared in 2006 and IDA’s Climate Plan was prepared in 2009. IDA’s Energy Vision 2050 is developed for IDA by representatives from The Society of Engineers and by a group of researchers at Aalborg University. It is based on state......-of-the-art knowledge about how low cost energy systems can be designed while also focusing on long-term resource efficiency. The Energy Vision 2050 has the ambition to focus on all parts of the energy system rather than single technologies, but to have an approach in which all sectors are integrated. While Denmark...

  8. Colour, vision and ergonomics.

    Science.gov (United States)

    Pinheiro, Cristina; da Silva, Fernando Moreira

    2012-01-01

    This paper is based on a research project - Visual Communication and Inclusive Design-Colour, Legibility and Aged Vision, developed at the Faculty of Architecture of Lisbon. The research has the aim of determining specific design principles to be applied to visual communication design (printed) objects, in order to be easily read and perceived by all. This study target group was composed by a selection of socially active individuals, between 55 and 80 years, and we used cultural events posters as objects of study and observation. The main objective is to overlap the study of areas such as colour, vision, older people's colour vision, ergonomics, chromatic contrasts, typography and legibility. In the end we will produce a manual with guidelines and information to apply scientific knowledge into the communication design projectual practice. Within the normal aging process, visual functions gradually decline; the quality of vision worsens, colour vision and contrast sensitivity are also affected. As people's needs change along with age, design should help people and communities, and improve life quality in the present. Applying principles of visually accessible design and ergonomics, the printed design objects, (or interior spaces, urban environments, products, signage and all kinds of visually information) will be effective, easier on everyone's eyes not only for visually impaired people but also for all of us as we age.

  9. Periodontium bestows vision!!

    Directory of Open Access Journals (Sweden)

    Minkle Gulati

    2016-01-01

    Full Text Available The role of periodontium in supporting the tooth structures is well-known. However, less is known about its contribution to the field of ophthalmology. Corneal diseases are among major causes of blindness affecting millions of people worldwide, for which synthetic keratoprosthesis was considered the last resort to restore vision. Yet, these synthetic keratoprosthesis suffered from serious limitations, especially the foreign body reactions invoked by them resulting in extrusion of the whole prosthesis from the eye. To overcome these shortcomings, an autologous osteo-odonto keratoprosthesis utilizing intraoral entities was introduced that could positively restore vision even in cases of severely damaged eyes. The successful functioning of this prosthesis, however, predominantly depended on the presence of a healthy periodontium for grafting. Therefore, the following short communication aims to acknowledge this lesser-known role of the periodontium and other oral structures in bestowing vision to the blind patients.

  10. Overview of sports vision

    Science.gov (United States)

    Moore, Linda A.; Ferreira, Jannie T.

    2003-03-01

    Sports vision encompasses the visual assessment and provision of sports-specific visual performance enhancement and ocular protection for athletes of all ages, genders and levels of participation. In recent years, sports vision has been identified as one of the key performance indicators in sport. It is built on four main cornerstones: corrective eyewear, protective eyewear, visual skills enhancement and performance enhancement. Although clinically well established in the US, it is still a relatively new area of optometric specialisation elsewhere in the world and is gaining increasing popularity with eyecare practitioners and researchers. This research is often multi-disciplinary and involves input from a variety of subject disciplines, mainly those of optometry, medicine, physiology, psychology, physics, chemistry, computer science and engineering. Collaborative research projects are currently underway between staff of the Schools of Physics and Computing (DIT) and the Academy of Sports Vision (RAU).

  11. Spatial Alignment of the Senses: The Role of Audition in Eye-Hand-Coordination

    Directory of Open Access Journals (Sweden)

    Thorsten Kluss

    2011-10-01

    Full Text Available Sensory modalities are usually appropriately aligned in space: audition, vision, and proprioception each direct actions to the same spatial coordinates. Subjects wearing prism glasses that shift the visual input first miss the target in a pointing task, but quickly adapt to the new sensorimotor configuration. This adaptation may take place either in the visual or the proprioceptive pathway, ie, the internal visual representation is shifted back or the proprioceptive one is shifted towards the new configuration. Usually, the proprioceptive component is affected, probably due to the often observed dominance of vision over other modalities. This process is changed when auditory stimuli are presented during prism exposure inducing a shift of the visual representation contrary to the aforementioned results, maybe because a cortical mechanism performs statistical reliability estimation: Both audition and proprioception remain unaffected by prism exposure and therefore force vision to realign. We investigated the influence of sound-source-location on prism-adaptation by assessing the effects of displaced (accordingly to the prism offset, centered and unlocalized sound-sources. We discuss the influence of spatial properties on sensory calibration, its implications on the notion of motor action as the binding element between senses and its role in spatial adaptation processes.

  12. Representing vision and blindness.

    Science.gov (United States)

    Ray, Patrick L; Cox, Alexander P; Jensen, Mark; Allen, Travis; Duncan, William; Diehl, Alexander D

    2016-01-01

    There have been relatively few attempts to represent vision or blindness ontologically. This is unsurprising as the related phenomena of sight and blindness are difficult to represent ontologically for a variety of reasons. Blindness has escaped ontological capture at least in part because: blindness or the employment of the term 'blindness' seems to vary from context to context, blindness can present in a myriad of types and degrees, and there is no precedent for representing complex phenomena such as blindness. We explore current attempts to represent vision or blindness, and show how these attempts fail at representing subtypes of blindness (viz., color blindness, flash blindness, and inattentional blindness). We examine the results found through a review of current attempts and identify where they have failed. By analyzing our test cases of different types of blindness along with the strengths and weaknesses of previous attempts, we have identified the general features of blindness and vision. We propose an ontological solution to represent vision and blindness, which capitalizes on resources afforded to one who utilizes the Basic Formal Ontology as an upper-level ontology. The solution we propose here involves specifying the trigger conditions of a disposition as well as the processes that realize that disposition. Once these are specified we can characterize vision as a function that is realized by certain (in this case) biological processes under a range of triggering conditions. When the range of conditions under which the processes can be realized are reduced beyond a certain threshold, we are able to say that blindness is present. We characterize vision as a function that is realized as a seeing process and blindness as a reduction in the conditions under which the sight function is realized. This solution is desirable because it leverages current features of a major upper-level ontology, accurately captures the phenomenon of blindness, and can be

  13. Binocular vision in glaucoma.

    Science.gov (United States)

    Reche-Sainz, J A; Gómez de Liaño, R; Toledano-Fernández, N; García-Sánchez, J

    2013-05-01

    To describe the possible impairment of binocular vision in primary open angle glaucoma (POAG) patients. A cross-sectional study was conducted on 58 glaucoma patients, 76 ocular hypertensives and 82 normal subjects. They were examined with a battery of binocular tests consisting of the measurement of phoria angles, amplitudes of fusion (AF), near point of convergence (NPC) assessment, an evaluation of suppression (Worth test), stereoacuity according to Titmus, and TNO tests. The patients with glaucoma showed significantly increased phoria angles, especially in near vision, compared with the ocular hypertensives and controls (P=.000). AF were reduced mainly in near distances compared to hypertensives and controls (P=.000). The NPC of glaucoma was higher than the other two groups (P=.000). No differences were found in the near-distance suppression test between the three groups (P=.682), but there were differences in the distance vision of patients with glaucoma compared to hypertensives (OR=3.867, 95% CI; 1.260-11.862; P=.008) and controls (OR= 5.831, 95% CI; 2.229-15.252; P=.000). The stereoacuity of patients with glaucoma was reduced in both tests (P=.001). POAG is mostly associated with, an increased exophoria in near vision, a decreased AF in near vision, a far-distance NPC, central suppression in far-vision, and a loss of stereoacuity. These changes do not seem to appear early as they were not observed in hypertensive patients versus controls. Copyright © 2011 Sociedad Española de Oftalmología. Published by Elsevier España, S.L. All rights reserved.

  14. A survey of audit activity in general practice.

    Science.gov (United States)

    Hearnshaw, H; Baker, R; Cooper, A

    1998-01-01

    BACKGROUND: Since 1991, all general practices have been encouraged to undertake clinical audit. Audit groups report that participation is high, and some local surveys have been undertaken, but no detailed national survey has been reported. AIM: To determine audit activities in general practices and the perceptions of general practitioners (GPs) regarding the future of clinical audit in primary care. METHOD: A questionnaire on audit activities was sent to 707 practices from 18 medical audit advisory group areas. The audit groups had been ranked by annual funding from 1992 to 1995. Six groups were selected at random from the top, middle, and lowest thirds of this rank order. RESULTS: A total of 428 (60.5%) usable responses were received. Overall, 346 (85%) responders reported 125.7 audits from the previous year with a median of three audits per practice. There was no correlation between the number of audits reported and the funding per GP for the medical audit advisory group. Of 997 audits described in detail, changes were reported as 'not needed' in 220 (22%), 'not made' in 142 (14%), 'made' in 439 (44%), and 'made and remeasured' in 196 (20%). Thus, 635 (64%) audits were reported to have led to changes. Some 853 (81%) of the topics identified were on clinical care. Responders made 242 (42%) positive comments on the future of clinical audit in primary care, and 152 (26%) negative views were recorded. CONCLUSION: The level of audit activity in general practice is reasonably high, and most of the audits result in change. The number of audits per practice seems to be independent of the level of funding that the medical audit advisory group has received. Although there is room for improvement in the levels of effective audit activity in general practice, continued support by the professionally led audit groups could enable all practices to undertake effective audit that leads to improvement in patient care. PMID:9624769

  15. Tests of control in the Audit Risk Model : Effective? Efficient?

    NARCIS (Netherlands)

    Blokdijk, J.H. (Hans)

    2004-01-01

    Lately, the Audit Risk Model has been subject to criticism. To gauge its validity, this paper confronts the Audit Risk Model as incorporated in International Standard on Auditing No. 400, with the real life situations faced by auditors in auditing financial statements. This confrontation exposes

  16. 38 CFR 41.215 - Relation to other audit requirements.

    Science.gov (United States)

    2010-07-01

    ... GAO to conduct or arrange for additional audits (e.g., financial audits, performance audits, evaluations, inspections, or reviews) nor authorize any auditee to constrain Federal agencies from carrying... with this part shall be in lieu of any financial audit required under individual Federal awards. To the...

  17. 29 CFR 96.54 - Responsibility for subrecipient audits.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Responsibility for subrecipient audits. 96.54 Section 96.54 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Audit Resolution § 96.54 Responsibility for subrecipient audits. Recipients of Federal assistance from...

  18. Factors Affecting Quality of Audit; Empirical Evidence from Iran ...

    African Journals Online (AJOL)

    The quality of an audit was measured in terms of an auditor's ability to report financial distortions willingly and neutrally. The study acknowledges the positive association between audit quality and audit firm size in existing literature. Though cost of quality has been used as surrogate for measuring quality of audit, this study ...

  19. 45 CFR 1309.42 - Audit of mortgage.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Audit of mortgage. 1309.42 Section 1309.42 Public... § 1309.42 Audit of mortgage. Any audit of a grantee, which has acquired or made major renovations to a facility with grant funds, shall include an audit of any mortgage or encumbrance on the facility...

  20. 10 CFR 26.41 - Audits and corrective action.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 1 2010-01-01 2010-01-01 false Audits and corrective action. 26.41 Section 26.41 Energy... reports to identify any areas that were not covered by the shared or accepted audit. (2) Licensees and... relies are audited, if the program elements and services were not addressed in the shared audit. (3...

  1. Design and evaluation of a regional perinatal audit

    NARCIS (Netherlands)

    Alderliesten, Marianne E.; Stronks, Karien; Bonsel, Gouke J.; Smit, Bert J.; van Campen, Maarten M. J.; van Lith, Jan M. M.; Bleker, Otto P.

    Objective: To describe the experiences of a regional audit of perinatal deaths, including the experiences of the audit members, to discuss similarities and differences with other, existing perinatal audits and to summarize the implications for future implementation. Study design: Perinatal audit

  2. Telescopic vision contact lens

    Science.gov (United States)

    Tremblay, Eric J.; Beer, R. Dirk; Arianpour, Ashkan; Ford, Joseph E.

    2011-03-01

    We present the concept, optical design, and first proof of principle experimental results for a telescopic contact lens intended to become a visual aid for age-related macular degeneration (AMD), providing magnification to the user without surgery or external head-mounted optics. Our contact lens optical system can provide a combination of telescopic and non-magnified vision through two independent optical paths through the contact lens. The magnified optical path incorporates a telescopic arrangement of positive and negative annular concentric reflectors to achieve 2.8x - 3x magnification on the eye, while light passing through a central clear aperture provides unmagnified vision.

  3. En vision for CBS?

    DEFF Research Database (Denmark)

    Thyssen, Ole

    2015-01-01

    Kommentar. CBS’ ry for at være et moderne Business University med forskere fra hele verden og forskningsmæssig dynamik faldt på gulvet. Udfordringen er nu at få samlet CBS forskere om en fælles vision.......Kommentar. CBS’ ry for at være et moderne Business University med forskere fra hele verden og forskningsmæssig dynamik faldt på gulvet. Udfordringen er nu at få samlet CBS forskere om en fælles vision....

  4. [Hallucinations in vision impairment].

    Science.gov (United States)

    Singh, Amardeep; Sørensen, Torben Lykke

    2011-01-03

    A 79-year-old female had vision loss due to wet age-related macular degeneration, corneal endothelial dystrophy with corneal oedema and cataract. She subsequently began hallucinating and saw imaginary vehicles, bridges, trees and houses on the road while driving (Charles Bonnet syndrome (CBS)). The hallucinations caused anxiety and distress. Her general practitioner started anti-anxiety therapy with no significant effect. Anti-vascular endothelial growth factor therapy and a corneal transplantation improved her visual acuity, decreased the frequency of hallucinations and resulted in complete remission of the her anxiety. Thus, vision-improving treatment of eye disease may decrease CBS-associated anxiety.

  5. Demokratiske stemmer og visioner

    DEFF Research Database (Denmark)

    Petersen, Hanne

    2014-01-01

    Artiklen knytter den amerikanske digter Walt Whitmans demokratiske og litterære visioner i det 19. århundrede til den svenske stemmeretsforkæmper Elin Wägners overvejelser over køn, krig og demokrati i det 20. århundrede. Den slutter med referencer til "Democracy Incorporated" fra 2008 af den ame...... amerikanske professor i politisk filosofi, Sheldon Wolin, der beskriver totalitarianismens spejlvending og demokratiets perversion i en amerikansk sammenhæng. Demokratiets overlevelse kan afhænge af stemmer og visioner fra uventede steder....

  6. Phase II Audit Report - Energy & Water Audits of LLNL Facilities

    Energy Technology Data Exchange (ETDEWEB)

    Horst, B I; Jacobs, P C; Pierce, S M

    2005-08-03

    This report describes Phase II of a project conducted for the Mechanical Utilities Division (UTel), Energy Management Program at Lawrence Livermore National Laboratory (LLNL) by Architectural Energy Corporation (AEC). The overall project covers energy efficiency and water conservation auditing services for 215 modular and prefabricated buildings at LLNL. The primary goal of this project is to demonstrate compliance with DOE Order 430.2A, Contractor Requirements Document section 2.d (2) Document, to demonstrate annual progress of at least 10 percent toward completing energy and water audits of all facilities. Although this project covers numerous buildings, they are all similar in design and use. The approach employed for completing audits for these facilities involves a ''model-similar building'' approach. In the model-similar building approach, similarities between groups of buildings are established and quantified. A model (or test case) building is selected and analyzed for each model-similar group using a detailed DOE-2 simulation. The results are extended to the group of similar buildings based on careful application of quantified similarities, or ''extension measures''. This approach leverages the relatively minor effort required to evaluate one building in some detail to a much larger population of similar buildings. The facility wide energy savings potential was calculated for a select set of measures that have reasonable payback based on the detailed building analysis and are otherwise desirable to the LLNL facilities staff. The selected measures are: (1) HVAC Tune-up. This is considered to be a ''core measure'', based on the energy savings opportunity and the impact on thermal comfort. All HVAC units in the study are assumed to be tuned up under this measure. See the Appendix for a detailed calculation by building and HVAC unit. (2) HVAC system scheduling. This is also considered to be a &apos

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

    Science.gov (United States)

    Ferrari, Robert

    2016-12-01

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

  8. Low vision services for vision rehabilitation in the United Kingdom

    OpenAIRE

    Culham, L E; Ryan, B.; Jackson, A.J.; Hill, A R; Jones, B; Miles, C.; Young, J. A.; Bunce, C; Bird, A C

    2002-01-01

    Aim: Little is known about the distribution and methods of delivery of low vision services across the United Kingdom. The purpose of this study was to determine the type and location of low vision services within the UK.

  9. Development of a brachytherapy audit checklist tool.

    Science.gov (United States)

    Prisciandaro, Joann; Hadley, Scott; Jolly, Shruti; Lee, Choonik; Roberson, Peter; Roberts, Donald; Ritter, Timothy

    2015-01-01

    To develop a brachytherapy audit checklist that could be used to prepare for Nuclear Regulatory Commission or agreement state inspections, to aid in readiness for a practice accreditation visit, or to be used as an annual internal audit tool. Six board-certified medical physicists and one radiation oncologist conducted a thorough review of brachytherapy-related literature and practice guidelines published by professional organizations and federal regulations. The team members worked at two facilities that are part of a large, academic health care center. Checklist items were given a score based on their judged importance. Four clinical sites performed an audit of their program using the checklist. The sites were asked to score each item based on a defined severity scale for their noncompliance, and final audit scores were tallied by summing the products of importance score and severity score for each item. The final audit checklist, which is available online, contains 83 items. The audit scores from the beta sites ranged from 17 to 71 (out of 690) and identified a total of 7-16 noncompliance items. The total time to conduct the audit ranged from 1.5 to 5 hours. A comprehensive audit checklist was developed which can be implemented by any facility that wishes to perform a program audit in support of their own brachytherapy program. The checklist is designed to allow users to identify areas of noncompliance and to prioritize how these items are addressed to minimize deviations from nationally-recognized standards. Copyright © 2015 American Brachytherapy Society. All rights reserved.

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

    Directory of Open Access Journals (Sweden)

    Edy Suprianto

    2017-12-01

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

  11. 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.

  12. 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....

  13. Effects of visual skills training, vision coaching and sports vision ...

    African Journals Online (AJOL)

    The purpose of this study was to determine the effectiveness of three different approaches to improving sports performance through improvements in “sports vision:” (1) a visual skills training programme, (2) traditional vision coaching sessions, and (3) a multi-disciplinary approach identified as sports vision dynamics.

  14. USING DEPENDENCY STRUCTURE MATRIX IN OPTIMAZING FINANCIAL AUDIT PROCESS

    Directory of Open Access Journals (Sweden)

    Popa Adriana Florina

    2013-07-01

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

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

    OpenAIRE

    Nurika Restuningdiah

    2017-01-01

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

  16. Connecting worlds: the translation of international auditing standards into post-Soviet audit practice

    OpenAIRE

    Andrea Mennicken

    2008-01-01

    This paper analyses the use and circulation of nternational auditing standards within a large post-Soviet Russian audit firm, as it faces up to the challenges of international harmonisation. It describes this process as one of ‘connecting worlds’ and translation. In a detailed field study based investigation, it traces various attempts to articulate and link Soviet and post-Soviet worlds, old and new imagined audit worlds. The paper underscores the fragile and precarious nature of internation...

  17. Field of Vision - Vehicles

    Science.gov (United States)

    2017-05-11

    observer to the ground for a 95th percentile male and a 5th percentile female . The dimensions of the vehicle should also be taken. 4. TEST...field of vision Gd ground distance MIL-STD Military Standard SAE Society of Automotive Engineers Sd stadia rod distance from the center of the...

  18. Motion Control with Vision

    NARCIS (Netherlands)

    Ir Dick van Schenk Brill; Ir Peter Boots

    2001-01-01

    This paper describes the work that is done by a group of I3 students at Philips CFT in Eindhoven, Netherlands. I3 is an initiative of Fontys University of Professional Education also located in Eindhoven. The work focuses on the use of computer vision in motion control. Experiments are done with

  19. Vision: The Leadership Difference.

    Science.gov (United States)

    Browne, Elise R.

    1986-01-01

    The author states that all types of leaders share four qualities: (1) intensity of vision, (2) ability to communicate agenda, (3) conviction in their beliefs, and (4) positive self-regard. She interviews Warren Bennis, an author on this subject, about the differences between business and volunteer leaders. (CH)

  20. Naval Aviation Vision

    Science.gov (United States)

    2012-01-01

    modeling and simulation, distributed testing, and ground testing. The fully instrumented and integrated Atlantic Test Range supports cradle -to-grave...be taking “ cats ” and “traps” for many years to come. Naval aviatioN visioN • JaNuary 2012109 Sergeant Jesus J. Castro Title: KC-130J Super Hercules

  1. Vision: Essential Scaffolding

    Science.gov (United States)

    Murphy, Joseph; Torre, Daniela

    2015-01-01

    Few concepts are more noted in the leadership effects research than vision. It is a cardinal element in the school improvement equation as well. Yet, it remains one of the least well-specified components of that algorithm. Based on a comprehensive review of the research on effective leadership and school improvement from 1995 to 2012, we bring…

  2. A Colour Vision Experiment.

    Science.gov (United States)

    Lovett, David; Hore, Kevin

    1991-01-01

    The model for color vision put forward by Edwin Land is explained. The aspects of the theory that can be demonstrated within the classroom are described. A random arrangement of straight-edged colored areas mounted on a screen, called a Mondrian, projectors, and a computer are used to calculate reflectance. (KR)

  3. A shared vision.

    Science.gov (United States)

    Hogan, Brigid

    2007-12-01

    One of today's most powerful technologies in biomedical research--the creation of mutant mice by gene targeting in embryonic stem (ES) cells--was finally celebrated in this year's Nobel Prize in Medicine. The history of how ES cells were first discovered and genetically manipulated highlights the importance of collaboration among scientists from different backgrounds with a shared vision.

  4. Network Science Experimentation Vision

    Science.gov (United States)

    2015-09-01

    capabilities and performance of a heterogeneous collection of interdependent networks . This report outlines and discusses an experimentation vision that...has been shown to depend upon the capabilities and performance of a heterogeneous collection of interdependent networks . Such a collection of networks ...well as tactical military networks . In particular, wireless tactical networks can be simulated with high fidelity, using off the shelf simulation

  5. Direct vision internal urethrotomy

    DEFF Research Database (Denmark)

    Jakobsen, H; Willumsen, H; Søndergaard Jensen, L

    1984-01-01

    During a five-year period, direct vision internal urethrotomy was used for the treatment of urethral strictures in 34 men. After the primary operation the patients were followed for an average period of 29 months (range 3-73 months). During this period 53% of the patients were found to have one...

  6. KiWi Vision

    DEFF Research Database (Denmark)

    Schaffert, Sebastian; Bry, Francois; Dolog, Peter

    This deliverable describes the common vision of the KiWi project, ranging from motivation over use cases and usage scenarios to user interaction, system architecture and technologies, and the research that is performed as part of the project. The deliverable is intended for a wide audience to give...

  7. Tectonic vision in architecture

    DEFF Research Database (Denmark)

    Beim, Anne

    1999-01-01

    By introducing the concept; Tectonic Visions, The Dissertation discusses the interrelationship between the basic idea, the form principles, the choice of building technology and constructive structures within a given building. Includes Mies van der Rohe, Le Corbusier, Eames, Jorn Utzon, Louis Kahn...

  8. The Photodynamics of Vision

    Indian Academy of Sciences (India)

    rruion is one of our primary senses. It is the ability to identify, process and interpret what is seen by the eye. It is a powerful mechanism for parallel processing of information received at the speed of light from near and remote scenes. The volume of information received by vision is certainly more than that re- ceived by our ...

  9. Vision eller verklighet?

    DEFF Research Database (Denmark)

    Andersson, Jonas E

    2012-01-01

    and drawing analysis. This study suggests that there is a gap between reality and visions. Despite research-based guidelines, the architecture of contemporary residential care homes relies on universal qualities that are associated with the home environment rather than with the particular conditions...

  10. MARR: active vision model

    Science.gov (United States)

    Podladchikova, Lubov N.; Gusakova, Valentina I.; Shaposhnikov, Dmitry G.; Faure, Alain; Golovan, Alexander V.; Shevtsova, Natalia A.

    1997-09-01

    Earlier, the biologically plausible active vision, model for multiresolutional attentional representation and recognition (MARR) has been developed. The model is based on the scanpath theory of Noton and Stark and provides invariant recognition of gray-level images. In the present paper, the algorithm of automatic image viewing trajectory formation in the MARR model, the results of psychophysical experiments, and possible applications of the model are considered. Algorithm of automatic image viewing trajectory formation is based on imitation of the scanpath formed by operator. Several propositions about possible mechanisms for a consecutive selection of fixation points in human visual perception inspired by computer simulation results and known psychophysical data have been tested and confirmed in our psychophysical experiments. In particular, we have found that gaze switch may be directed (1) to a peripheral part of the vision field which contains an edge oriented orthogonally to the edge in the point of fixation, and (2) to a peripheral part of the vision field containing crossing edges. Our experimental results have been used to optimize automatic algorithm of image viewing in the MARR model. The modified model demonstrates an ability to recognize complex real world images invariantly with respect to scale, shift, rotation, illumination conditions, and, in part, to point of view and can be used to solve some robot vision tasks.

  11. Visions That Blind.

    Science.gov (United States)

    Fullan, Michael G.

    1992-01-01

    Overattachment to particular innovations or overreliance on a charismatic leader can restrict consideration of alternatives and produce short-term gains or superficial solutions. To encourage lasting school improvement, principals should build collaborative cultures instead of imposing their own visions or change agendas. A sidebar illustrates a…

  12. Lighting For Color Vision

    Science.gov (United States)

    Worthey, James A.

    1988-02-01

    Some results concerning lighting for human color vision can be generalized to robot color vision. These results depend mainly on the spectral sensitivities of the color channels, and their interaction with the spectral power distribution of the light. In humans, the spectral sensitivities of the R and G receptors show a large overlap, while that of the B receptors overlaps little with the other two. A color vision model that proves useful for lighting work---and which also models many features of human vision---is one in which the "opponent color" signals are T = R - G, and D = B - R. That is, a "red minus green" signal comes from the receptors with greatest spectral overlap, while a "blue minus yellow" signal comes from the two with the least overlap. Using this model, we find that many common light sources attenuate red-green contrasts, relative to daylight, while special lights can enhance red-green contrast slightly. When lighting changes cannot be avoided, the eye has some ability to compensate for them. In most models of "color constancy," only the light's color guides the eye's adjustment, so a lighting-induced loss of color contrast is not counteracted. Also, no constancy mechanism can overcome metamerism---the effect of unseen spectral differences between objects. However, we can calculate the extent to which a particular lighting change will reveal metamerism. I am not necessarily arguing for opponent processing within robots, but only presenting results based on opponent calculations.

  13. What is vision Hampton Roads?

    Science.gov (United States)

    2010-01-01

    What is Vision Hampton Roads? : Vision Hampton Roads is... : A regionwide economic development strategy based on the collective strengths of all : localities of Hampton Roads, created with the input of business, academia, nonprofits, : government,...

  14. Object tracking with stereo vision

    Science.gov (United States)

    Huber, Eric

    1994-01-01

    A real-time active stereo vision system incorporating gaze control and task directed vision is described. Emphasis is placed on object tracking and object size and shape determination. Techniques include motion-centroid tracking, depth tracking, and contour tracking.

  15. When someone has low vision

    Directory of Open Access Journals (Sweden)

    Clare Gilbert

    2012-01-01

    Full Text Available As clinicians, being faced with a patient whose vision we cannot improve any further can make us feel like a failure. However, there are many ways to help such a person with low vision.

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

    Directory of Open Access Journals (Sweden)

    Seerungrat Sudsomboon

    2016-03-01

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

  17. Vision in water.

    Science.gov (United States)

    Atchison, David A; Valentine, Emma L; Gibson, Georgina; Thomas, Hannah R; Oh, Sera; Pyo, Young Ah; Lacherez, Philippe; Mathur, Ankit

    2013-09-06

    The purpose of this study is to determine visual performance in water, including the influence of pupil size. The water environment was simulated by placing goggles filled with saline in front of the eyes with apertures placed at the front of the goggles. Correction factors were determined for the different magnification under this condition in order to estimate vision in water. Experiments were conducted on letter visual acuity (seven participants), grating resolution (eight participants), and grating contrast sensitivity (one participant). For letter acuity, mean loss of vision in water, compared to corrected vision in air, varied between 1.1 log min of arc resolution (logMAR) for a 1 mm aperture to 2.2 logMAR for a 7 mm aperture. The vision in min of arc was described well by a linear relationship with pupil size. For grating acuity, mean loss varied between 1.1 logMAR for a 2 mm aperture to 1.2 logMAR for a 6 mm aperture. Contrast sensitivity for a 2 mm aperture deteriorated as spatial frequency increased with a 2 log unit loss by 3 c/°. Superimposed on this deterioration were depressions (notches) in sensitivity with the first three notches occurring at 0.45, 0.8, and 1.3 c/° with estimates for water of 0.39, 0.70, and 1.13 c/°. In conclusion, vision in water is poor. It becomes worse as pupil size increases, but the effects are much more marked for letter targets than for grating targets.

  18. Sex & vision I: Spatio-temporal resolution

    Directory of Open Access Journals (Sweden)

    Abramov Israel

    2012-09-01

    Full Text Available Abstract Background Cerebral cortex has a very large number of testosterone receptors, which could be a basis for sex differences in sensory functions. For example, audition has clear sex differences, which are related to serum testosterone levels. Of all major sensory systems only vision has not been examined for sex differences, which is surprising because occipital lobe (primary visual projection area may have the highest density of testosterone receptors in the cortex. We have examined a basic visual function: spatial and temporal pattern resolution and acuity. Methods We tested large groups of young adults with normal vision. They were screened with a battery of standard tests that examined acuity, color vision, and stereopsis. We sampled the visual system’s contrast-sensitivity function (CSF across the entire spatio-temporal space: 6 spatial frequencies at each of 5 temporal rates. Stimuli were gratings with sinusoidal luminance profiles generated on a special-purpose computer screen; their contrast was also sinusoidally modulated in time. We measured threshold contrasts using a criterion-free (forced-choice, adaptive psychophysical method (QUEST algorithm. Also, each individual’s acuity limit was estimated by fitting his or her data with a model and extrapolating to find the spatial frequency corresponding to 100% contrast. Results At a very low temporal rate, the spatial CSF was the canonical inverted-U; but for higher temporal rates, the maxima of the spatial CSFs shifted: Observers lost sensitivity at high spatial frequencies and gained sensitivity at low frequencies; also, all the maxima of the CSFs shifted by about the same amount in spatial frequency. Main effect: there was a significant (ANOVA sex difference. Across the entire spatio-temporal domain, males were more sensitive, especially at higher spatial frequencies; similarly males had significantly better acuity at all temporal rates. Conclusion As with other sensory systems

  19. Sex & vision I: Spatio-temporal resolution.

    Science.gov (United States)

    Abramov, Israel; Gordon, James; Feldman, Olga; Chavarga, Alla

    2012-09-04

    Cerebral cortex has a very large number of testosterone receptors, which could be a basis for sex differences in sensory functions. For example, audition has clear sex differences, which are related to serum testosterone levels. Of all major sensory systems only vision has not been examined for sex differences, which is surprising because occipital lobe (primary visual projection area) may have the highest density of testosterone receptors in the cortex. We have examined a basic visual function: spatial and temporal pattern resolution and acuity. We tested large groups of young adults with normal vision. They were screened with a battery of standard tests that examined acuity, color vision, and stereopsis. We sampled the visual system's contrast-sensitivity function (CSF) across the entire spatio-temporal space: 6 spatial frequencies at each of 5 temporal rates. Stimuli were gratings with sinusoidal luminance profiles generated on a special-purpose computer screen; their contrast was also sinusoidally modulated in time. We measured threshold contrasts using a criterion-free (forced-choice), adaptive psychophysical method (QUEST algorithm). Also, each individual's acuity limit was estimated by fitting his or her data with a model and extrapolating to find the spatial frequency corresponding to 100% contrast. At a very low temporal rate, the spatial CSF was the canonical inverted-U; but for higher temporal rates, the maxima of the spatial CSFs shifted: Observers lost sensitivity at high spatial frequencies and gained sensitivity at low frequencies; also, all the maxima of the CSFs shifted by about the same amount in spatial frequency. Main effect: there was a significant (ANOVA) sex difference. Across the entire spatio-temporal domain, males were more sensitive, especially at higher spatial frequencies; similarly males had significantly better acuity at all temporal rates. As with other sensory systems, there are marked sex differences in vision. The CSFs we measure

  20. COMPORTEMENT DES AUDITES DANS LE PROCESSUS D'AUDIT : LE CAS DU CONTROLE DES ASSOCIATIONS PAR LES FINANCEURS PUBLICS

    OpenAIRE

    Chekkar, Rahma; Zoukoua, Eric-Alain

    2009-01-01

    International audience; This research aims at understanding the role of the auditees' behaviour in the audit process, and its influence on the audit quality. The authors study a particular audit process : the audit of associations by State fund providers. Through six audit engagements carried out for the account of a State fund providers, the authors show that the auditees' behaviour (in terms of participation in this process, in other words transmission of information) can threaten the good ...

  1. Logika Fuzzy untuk Audit Sistem Informasi

    Directory of Open Access Journals (Sweden)

    Hari Setiabudi Husni

    2013-06-01

    Full Text Available The aim of this research is to study and introduce fuzzy logic into audit information system. Fuzzy logic is already adopted in other field of study. It helps decision process that incorporates subjective information and transforms it to scientific objective information which is more accepted. This research implements simulation scenario to see how fuzzy logic concept should be used in audit information process. The result shows that there is a possible concept of fuzzy logic that can be used for helping auditor in making objective decision in audit information system process. More researches needed to further explore the fuzzy logic concept such as creating the system of fuzzy logic and build application that can be used for daily information system audit process. 

  2. Measuring Learning Outcomes in Auditing Education

    DEFF Research Database (Denmark)

    Holm, Claus; Steenholdt, Niels

    2003-01-01

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

  3. Auditing and the Purification of Blame

    DEFF Research Database (Denmark)

    Skærbæk, Peter; Christensen, Mark

    2015-01-01

    Although public sector special audit and performance audit are frequently involved in blame, very few studies (save for Radcliffe 1997) provide detailed empirical accounts on how auditing participates in blame allocation. This study sets out to study one case of blame allocation by describing...... and characterizing the origins of failure and antecedents leading to the need for blame allocation, the institutional entities and arrangements that participate in the blame game, and how these entities, including the supreme audit institution, are mobilized in the processes of blame allocation. Applying a case...... of particular people and the role of auditors as experts in such mechanisms; second, it assists to develop an understanding of some factors at the core of the “accountability paradox” noted by Roberts (2009); third, it contributes to explanations as to why failing public sector reforms survive controversy...

  4. Q. Is Internal Audit Ready for Blockchain?

    National Research Council Canada - National Science Library

    Hugh Rooney; Brian Aiken; Megan Rooney

    2017-01-01

    The question whether internal audit is ready for blockchain is answered. Blockchain technology offers the promise of "a safe, transparent, rapid and affordable digital solution to many government challenges...

  5. A SEMIOLOGIC APPROACH TO AUDIT EXPECTATIONS GAP

    Directory of Open Access Journals (Sweden)

    Ciolpan Daniela

    2009-05-01

    Full Text Available Audit expectations gap (AEG is one of the most debated phenomena animating the international scientific research scene. The volume of papers focused on defining the AEG concept, examining its determinants, implications, and mechanisms to minimize the gap

  6. 48 CFR 1631.205-82 - Audits.

    Science.gov (United States)

    2010-10-01

    ... HEALTH BENEFITS ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND... accounting firms with which they contract for audits of FEHB accounts are registered with the Public Company Accounting Oversight Board (PCAOB). ...

  7. 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.

  8. Understanding contract audits: an experimental approach

    NARCIS (Netherlands)

    Bertrand, R.M.M.; Schram, A.J.H.C.; Vaassen, E.H.J.

    Contract audits aimed at reducing information asymmetry and transaction costs are frequently used in imperfect markets such as defense procurement. This contradicts predictions from standard economic theory. We conduct a laboratory experiment to investigate this paradox. Our laboratory setup allows

  9. Understanding contract audits: an experimental approach

    NARCIS (Netherlands)

    Bertrand, R.M.M.; Schram, A.J.H.C.; Vaassen, E.H.J.

    2009-01-01

    Contract audits aimed at reducing information asymmetry and transaction costs are frequently used in imperfect markets such as defense procurement. This contradicts predictions from standard economic theory. We conduct a laboratory experiment to investigate this paradox. Our laboratory setup allows

  10. 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.

  11. Notification: Purchase Card and Convenience Check Audit

    Science.gov (United States)

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

  12. 10 CFR 603.1115 - Single audits.

    Science.gov (United States)

    2010-01-01

    ... 603.660, the contracting officer is the focal point for ensuring that participants submit audit reports and for resolving any findings in those reports. The contracting officer's responsibilities... OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Post-Award...

  13. Registration of Vision 30 Wheat

    Science.gov (United States)

    Vision 30’ (Reg. No. CV-1062, PI 661153) hard red winter (HRW) wheat (Triticum aestivum L.) was developed and tested as VA06HRW-49 and released by the Virginia Agricultural Experiment Station in March 2010. Vision 30 was derived from the cross 92PAN1#33/VA97W-414. Vision 30 is high yielding, awned,...

  14. 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

  15. Hospital pharmacists' participation in audit in the United Kingdom.

    Science.gov (United States)

    Cotter, S; McKee, M; Barber, N

    1993-01-01

    OBJECTIVE--To investigate systematically participation in audit of NHS hospital pharmacists in the United Kingdom. DESIGN--Questionnaire census survey. SETTING--All NHS hospital pharmacies in the UK providing clinical pharmacy services. SUBJECTS--462 hospital pharmacies. MAIN MEASURES--Extent and nature of participation in medical, clinical, and pharmacy audits according to hospital management and teaching status, educational level and specialisation of pharmacists, and perceived availability of resources. RESULTS--416 questionnaires were returned (response rate 90%). Pharmacists contributed to medical audit in 50% (204/410) of hospitals, pharmacy audit in 27% (108/404), and clinical audit in only 7% (29/404). Many pharmacies (59% (235/399)) were involved in one or more types of audit but few (4%, (15/399)) in all three. Participation increased in medical and pharmacy audits with trust status (medical audit: 57% (65/115) trust hospital v 47% (132/281) non-trust hospital; pharmacy audit: 34% (39/114) v 24% (65/276)) and teaching status (medical audit: 58% (60/104) teaching hospital v 47% (130/279) non-teaching hospital; pharmacy audit 30% (31/104) v 25% (68/273)) and similarly for highly qualified pharmacists (MPhil or PhD, MSc, diplomas) (medical audit: 54% (163/302) with these qualifications v 38% (39/103) without; pharmacy audit: 32% (95/298) v 13% (13/102)) and specialists pharmacists (medical audit: 61% (112/184) specialist v 41% (90/221) non-specialist; pharmacy audit: 37% (67/182) v 19% (41/218)). Pharmacies contributing to medical audit commonly provided financial information on drug use (86% 169/197). Pharmacy audits often concentrated on audit of clinical pharmacy services. CONCLUSION--Pharmacists are beginning to participate in the critical evaluation of health care, mainly in medical audit. PMID:10132456

  16. THE RISKS IN THE AUDIT ACTIVITY

    Directory of Open Access Journals (Sweden)

    MARIA MORARU

    2011-01-01

    Full Text Available Following the bankruptcy of large firms (Enron, Parmalat, WorldCom due to incompetence and failure of procedures is necessary to improve the audit work, paying special attention to risk management and taking into account the recommendations of the auditors. This paper presents a detailed analysis of risks that may arise in financial audit of how risk assessment and the factors involved in their estimation.

  17. USING SURVEY OF SERIES IN AUDIT

    Directory of Open Access Journals (Sweden)

    OFILEANU DIMI

    2014-12-01

    Full Text Available The efficiency of financial audit within an entity can be made by applying sampling statistical techniques. International auditing standards offer the possibility to test only part of financial information of an entity by means of different sampling techniques. The article is a rhetorical and practical speculation regarding the methodology and the possibility to apply a statistical survey of series in the research of documents and accounting records.

  18. Developing Quantitative Models for Auditing Journal Entries

    OpenAIRE

    Argyrou, Argyris

    2013-01-01

    The thesis examines how the auditing of journal entries can detect and prevent financial statement fraud. Financial statement fraud occurs when an intentional act causes financial statements to be materially misstated. Although it is not a new phenomenon, financial statement fraud has attracted much publicity in the wake of numerous cases of financial malfeasance (e.g. ENRON, WorldCom). Existing literature has provided limited empirical evidence on the link between auditing journal entrie...

  19. Tax evasion, informants, and optimal auditing policy

    OpenAIRE

    Nir Dagan; Yossi Tobol

    2005-01-01

    We analyze the interaction between the tax authority, tax payers, and potential informants in a game theoretic framework. The tax authority gives monetary incentives to informants, and conducts random tax audits. The probability of a tax payer being audited depends on whether the tax authority received a tip about him from an informant or not. In subgame perfect equilibrium tax payers are divided into (at most) two groups. Those with income up to a certain level evade a small amount of taxes ...

  20. Road safety audits: The way forward

    CSIR Research Space (South Africa)

    Labuschagne, FJJ

    2010-08-01

    Full Text Available be accident or incident history; input into major maintenance or upgrading; changes in traffic or usage patterns; at regular time intervals or in response to complaints from the public (in this order). Checklists The current guidelines caution against... the shortening of the checklists that are provided, but does not restrict the road safety auditor to make extensive use of knowledge or prior experience to carry out the audit. Respondents are largely in agreement that road safety audits should...

  1. Understanding contract audits: an experimental approach

    OpenAIRE

    Bertrand, R.M.M.; Schram, A.J.H.C.; Vaassen, E.H.J.

    2011-01-01

    This discussion paper resulted in a publication in Auditing: A Journal of Practice & Theory (2013). Volume 32(1), pages 1-31. Contract audits aimed at reducing information asymmetry and transaction costs are frequently used in imperfect markets such as defense procurement. This contradicts predictions from standard economic theory. We conduct a laboratory experiment to investigate this paradox. Our laboratory setup allows us to investigate the conditions under which individuals decide to init...

  2. 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.

  3. Audit Pertanggungjawaban Sosial Perusahaan: Pendekatan Literatur

    Directory of Open Access Journals (Sweden)

    Theresia Woro Damayanti

    2009-01-01

    Full Text Available Accounting social responsibilities that voluntary disclosurein financial statement need to verify from independent board because stakeholder give a positive response of it. Bu tthere is no standard in accounting social responsibilities. This situation makes difficulty in audit of accounting socialresponsibilities.Based on industrial practice, social responsibilities auditcan do with this process: define objective, identification of stakeholder interest, taking stakeholders interests and views as the core of social audit, verification either internally or external independently, disclosing of performance assessments to the stakeholders and the public, setting up the goals or actions for thenext reporting year. Abstract in Bahasa Indonesia:Akuntansi pertanggungjawaban sosial yang merupakan pengungkapan sukarela dalam laporan keuangan membutuhkan audit oleh pihak-pihak yang independen karena ternyata stakeholder memberikan respon yang positif atas laporan dalam akuntansi pertanggung¬jawaban sosial. Tetapi, kenyataannya belum ada standar yang mengatur tentang akuntansi pertanggungjawaban sosial yang menyebabkan kesulitan dalam melaksanakan audit atas akuntansi pertanggungjawaban sosial. Berdasarkan praktek-praktek industri, pertanggung¬jawaban sosial dapat dilakukan melalui beberapa tahapan yaitu menjelaskan tujuan, mengidentifikasikan stakeholder dalam kepentingannya, memperhatikan kepentingan stakeholder dan melihatnya sebagai pusat audit pertanggung¬jawaban sosial, melakukan verifikasi dari pihak internal dan eksternal yang independent, mengungkapkan penilaian kinerja kepada stakeholder dan publik, menilai kembali tujuan dan aktivitas perusahaan.Kata kunci: Akuntansi pertanggungjawaban sosial, audit pertanggungjawaban sosial.

  4. Forensic accounting in the fraud auditing case

    Directory of Open Access Journals (Sweden)

    Nataša Simeunović

    2016-11-01

    Full Text Available This paper presents a real case of digital forensic analysis in organizational fraud auditing process investigated using two different forensic tools, namely Tableau TD3 Touch Screen Forensic Imager and Access Data FTK Imager. Fraud auditing is more of a mindset than a methodology and has different approaches from financial auditing. Fraud auditors are mostly focused on exceptions, accounting irregularities, and patterns of their conduct. Financial auditors place special emphasis on the audit trail and material misstatements. A fraud case investigation of non-cash misappropriations committed by an employee, the warehouseman, will be presented herein in order to highlight the usefulness of fraud auditing, which can reveal many forms of financial crime and can be used in both private and public sector companies. Due to the computerized accounting environment, fraud investigation requires a combination of auditing, computer crime and digital forensic investigation skills, which can be achieved through joint efforts and cooperation of both digital investigator and fraud auditor as proposed herein.

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

    DEFF Research Database (Denmark)

    Holm, Claus; Zaman, Mahbub

    Following numerous corporate debacles number of regulatory initiatives has been taken to restore trust and confidence in auditing and governance. In the UK, the Financial Reporting Council took the unprecedented step of codifying audit quality, in its Audit Quality Framework. In this paper we note...... a shift in discourse from 'adding value' to one about enhancing 'audit quality. Examining stakeholder views on audit quality as represented in the responses to the FRC (2006) consultation paper, we analyse the extent to which respondents - audit firms, professional bodies and investors - considered...... the FRC proposals sufficient for addressing concerns about audit quality. We find both professional bodies' and audit firms' responses reflect an underlying concern with protecting the profession. Impression management and legitimacy played a central role in the post-Enron attempt to codify audit quality...

  6. AUDIT REPORTING AND CORPORATE GOVERNANCE: LINKS AND IMPLICATIONS

    Directory of Open Access Journals (Sweden)

    George Silviu CORDOȘ

    2014-04-01

    Full Text Available Financial scandals of the last decade have had a negative effect upon the trust and perception of investors regarding auditor responsibility and their part in fraud and error detection. As a result of legal conditions and regulations, audit firms in some jurisdictions have recently started to compile transparency reports, which contain information regarding corporate governance compliance of audit firms. This study aims to investigate if corporate governance has a significant effect on audit reporting and audit quality. Thus, our starting point is the definition of corporate governance, with an emphasis on the transparency principle for efficient corporate governance. We aim to analyse how this principle influences the quality level of the audit report, through a qualitative study. Keeping in mind that corporate governance in audit firms is considered to have a noteworthy effect on audit quality, we expect to find that regulatory bodies expect more transparency from these firms, therefore increasing competitiveness among audit firms concerning audit quality.

  7. Non-audit services and auditor independence: Norwegian evidence

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  8. Vision as Adaptive Epistemology

    CERN Document Server

    Licata, Ignazio

    2010-01-01

    In the last years the debate on complexity has been developing and developing in transdisciplinary way to meet the need of explanation for highly organized collective behaviors and sophisticated hierarchical arrangements in physical, biological, cognitive and social systems. Unfortunately, no clear definition has been reached, so complexity appears like an anti-reductionist paradigm in search of a theory. In our short survey we aim to suggest a clarification in relation to the notions of computational and intrinsic emergence, and to show how the latter is deeply connected to the new Logical Openness Theory, an original extension of Godel theorems to the model theory. The epistemological scenario we are going to make use of is that of the theory of vision, a particularly instructive one. Vision is an element of our primordial relationship with the world;consequently it comes as no surprise that carefully taking into consideration the processes of visual perception can lead us straight to some significant quest...

  9. Realisering af Vision 2020

    DEFF Research Database (Denmark)

    Bertelsen, Niels Haldor; Hansen, Ernst Jan de Place

    Repræsentanter for byggesektoren har på 11 dialogmøder drøftet Erhvervs- og Byggestyrelsens "Vision 2020 - Byggeri med mening". Drøftelserne førte til formulering af en lang række initiativforslag til realisering af visionen. Den mest centrale udfordring bliver at reducere fejl og mangler i...... byggeriet. Branchen lægger også vægt på, at styringen af Vision 2020s reaisering sker i byggesektoren. Initiativforslagene er i rapporten samlet under 3 hovedområder. Det første hovedområde lægger vægt på bygningerne, brugerbehov og det globale samfund. Det andet omhandler processen og leverancesystemet...

  10. SKYSCRAPER FUTURE VISIONS

    Directory of Open Access Journals (Sweden)

    Mohamad Kashef

    2008-07-01

    Full Text Available This paper addresses two skyscraper visions: Tokyo’s Sky City and the Shimizu Mega-City Pyramid. Prompted by the dearth of land and growing urban problems in Tokyo, these skyscraper visions offer alternative built forms with revolutionary technologies in building materials, construction methods, energy generation, and transportation systems. They are designed to be self-sufficient with homes, offices, outdoor green spaces, commercial establishments, restaurants, hospitals, trains, cars, and conceivably everything that hundreds of thousands of people need during the course of their lifetimes. The promise is that creating such vertical cities would relieve Tokyo from overcrowding and replace the urban concrete "jungle" on the ground with super towers straddling expansive green spaces or the water of Tokyo Bay.

  11. 2015 Enterprise Strategic Vision

    Energy Technology Data Exchange (ETDEWEB)

    None

    2015-08-01

    This document aligns with the Department of Energy Strategic Plan for 2014-2018 and provides a framework for integrating our missions and direction for pursuing DOE’s strategic goals. The vision is a guide to advancing world-class science and engineering, supporting our people, modernizing our infrastructure, and developing a management culture that operates a safe and secure enterprise in an efficient manner.

  12. Research for VISION 2020

    Directory of Open Access Journals (Sweden)

    Peter Ackland

    2010-12-01

    Full Text Available We need good quality information to be able to carry out our eye care programmes in support of VISION 2020, to measure (and improve our performance, and to advocate for the resources and support we need to succeed. Much of this information can be collected, analysed, and used as part of our daily work, as many of the articles in this issue show.

  13. Low Vision Devices and Training

    Directory of Open Access Journals (Sweden)

    Imran Azam Butt

    2004-01-01

    Full Text Available Vision is the ability to see with a clear perception of detail, colour and contrast, and to distinguish objects visually. Like any other sense, vision tends to deteriorate or diminish naturally with age. In most cases, reduction in visual capability can be corrected with glasses, medicine or surgery. However, if the visual changes occur because of an incurable eye disease, condition or injury, vision loss can be permanent. Many people around the world with permanent visual impairment have some residual vision which can be used with the help of low vision services, materials and devices. This paper describes different options for the enhancement of residual vision including optical and non-optical devices and providing training for the low vision client.

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

    Science.gov (United States)

    Rinehart, Robert E.

    2016-01-01

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

  15. 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.

  16. The use of business risk audit perspectives by non-big 4 audit firms

    NARCIS (Netherlands)

    Buuren, van J.P.; Koch, C.K.; Nieuw Amerongen, van C.M. (Niels); Wright, A.M.

    2014-01-01

    This study investigates the role of business risk perspectives in the audit of smaller and medium-sized entities (SMEs) by small and medium-sized audit practices (SMPs). The research is important, since we have little knowledge of how SMPs utilize business risk factors, and there is a current debate

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

    Directory of Open Access Journals (Sweden)

    H. Kubra Kandemir

    2016-09-01

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

  18. The Dutch Perinatal Audit Project : a feasibility study for nationwide perinatal audit in the Netherlands

    NARCIS (Netherlands)

    De Reu, Paul; Van Diem, Mariet; Eskes, Martine; Oosterbaan, Herman; Smits, Luc; Merkus, Hans; Nijhuis, Jan

    2009-01-01

    Objective. To investigate the feasibility of nationwide perinatal mortality audits in the Netherlands. Study design. Over a one-year period, data for all cases of perinatal mortality were collected. Six perinatal audit panels of professionals within perinatal care investigated and classified causes

  19. GREAT BRITAIN AND GERMANY SUPREME AUDIT INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Dobre Cornelia

    2012-07-01

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

  20. THE SAMPLING PROCESS IN THE FINANCIAL AUDIT .TECHNICAL PRACTICE APPROACH

    Directory of Open Access Journals (Sweden)

    GRIGORE MARIAN

    2014-07-01

    Audit sampling” (sampling assumes appliancing audit procedures for less than 100% of the elements within an account or a trasaction class balance, such that all the samples will be selected. This will allow the auditor to obtain and to evaluate the audit evidence on some features for the selected elements, in purpose to assist or to express a conclusion regardind the population within the sample was extracted. The sampling in audit can use both a statistical or a non-statistical approach. (THE AUDIT INTERNATIONAl STANDARD 530 –THE SAMPLING IN AUDIT AND OTHER SELECTIVE TESTING PROCEDURES

  1. THE SAMPLING PROCESS IN THE FINANCIAL AUDIT .TECHNICAL PRACTICE APPROACH

    Directory of Open Access Journals (Sweden)

    Cardos Vasile-Daniel

    2014-12-01

    Audit sampling” (sampling assumes appliancing audit procedures for less than 100% of the elements within an account or a trasaction class balance, such that all the samples will be selected. This will allow the auditor to obtain and to evaluate the audit evidence on some features for the selected elements, in purpose to assist or to express a conclusion regardind the population within the sample was extracted. The sampling in audit can use both a statistical or a non-statistical approach. (THE AUDIT INTERNATIONAl STANDARD 530 –THE SAMPLING IN AUDIT AND OTHER SELECTIVE TESTING PROCEDURES

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

    DEFF Research Database (Denmark)

    Holm, Claus

    2016-01-01

    Purpose: The individual EU Member States have options on how they implement the new statutory audit framework in Europe. They may introduce stricter rules or apply certain exemptions where deemed appropriate. Denmark exemplifies Member States with a traditionally high level of non-audit services...... Member States, but for certain countries like Denmark, there will be greater effects on the future provision of non-audit services....... provided by its auditors. The aim of this study is to contrast the minimum implementation rationale observed in the Danish implementation process with an ex ante examination of fee dependency. Design/methodology/approach: The audit reform introduces a cap on non-audit fees which implies a regulator...

  3. Integral marketing auditing: Basic features

    Directory of Open Access Journals (Sweden)

    Rakić Mira

    2006-01-01

    Full Text Available Instead of emphasize the "primacy of planning" in management process marketing control should be viewed as an activity that counterbalances marketing planning and strategy, and not as a "post hoc" adjunct to the planning function. Rather, it is a separate marketing function, which by continuously checking on the validity of plans, provides time and flexibility to an organization. Therefore, in this view, marketing planning and control are counterbalances processes which are performed simultaneously. The essence of feedback control is a measurement of the actual and desired states after action has been taken, and a subsequent correction of activities. In feedforward control the activities are corrected by predicting whether current activities would lead to desired states. The single most important reason why feedforward control is different from feedback control is that its use of information is prognostic. While feedback control tries to solve problems that have occurred, feedforward control tries to discover problems waiting to occur. It is also important to distinguish between financial non-financial and multiple control. Financial control of marketing activities involves control of sales revenue, profitability and return on marketing investment (ROMI. Non-financial control of marketing activities consists of control market share, customer satisfaction, customer loyalty, brand equity and customer equity. Key components of multiple control marketing activities are control of efficiency, effectiveness and marketing audit. Marketing performance measures have moved in three consistent directions over the years: from financial to non-financial output measures, from output to input measures and from undimensional to multidimensional measures.

  4. 40 CFR Appendix A to Part 31 - Audit Requirements for State and Local Government Recipients

    Science.gov (United States)

    2010-07-01

    ... reimbursements contain information that is supported by the books and records from which the basic financial... additional audits. Such additional audits include economy and efficiency audits, program results audits, and...

  5. An Empirical Investigation of Audit Fee Determinants in Nigeria

    Directory of Open Access Journals (Sweden)

    Ruth Osaretin Urhoghide

    2015-08-01

    Full Text Available This study examines the effects of audit client characteristics, audit firm characteristics, corporate governance variables on audit fee in Nigeria. Several studies have been conducted in the unraveling the determinants of audit fees in other countries. Nigeria is not comparable with other countries, where the Nigerian audit and business environment, regulatory framework, culture, technology, legal and business sizes differ very significantly across the globe. The study used secondary data obtained from the published annual accounts and reports of one hundred and fifty three (153 companies from eleven (11 sectors of companies quoted on the Nigerian stock exchange from 2007-2012. The variables were analyzed using descriptive and correlation analysis. Thereafter, multiple regression analysis was conducted using pooled ordinary least squares and the panel estimated generalized least squares. Consistent with other prior research, the results for audit client characteristics revealed that audit client size and complexity have a positive and significant impact on audit fee while profitability, fiscal year end and industry have a negative and significant influence on audit fee. For corporate governance variables, board diligence, board expertise, board size, board independence, and audit committee independence, all have a positive and significant impact on audit fee. For audit firm characteristics, audit firm type, and international linkage have a positive and significant impact on audit fee while audit firm tenure has a negative and significant impact on audit fee. It is recommended that auditors should have a better understanding of these factors and their relative importance and how the factors might be built into an audit fee model.

  6. The effects of two auditors and non-audit services on audit fees: evidence from a small capital market

    DEFF Research Database (Denmark)

    Kiertzner, Lars; Thinggaard, Frank

    2005-01-01

    that having two independent auditors reduces total audit fees (most likely due to competitive pressure), but only for larger companies. We have used the core audit fee determinants model, which is a result of international research, with generic proxy variables for client size, complexity, risk profile...... international findings of a positive association between other fees and audit fees.......This paper adds to the scarce evidence on the determinants of audit fees in European countries outside the UK. The paper examines audit fees paid by companies listed on the Copenhagen Stock Exchange in 2002, which is the first year in which the disclosure of both audit fees and other fees paid...

  7. The effects of two auditors and non-audit services on audit fees: evidence from a small capital market

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Kiertzner, Lars

    2004-01-01

    that having two independent auditors reduces total audit fees (most likely due to competitive pressure), but only for larger companies. We have used the core audit fee determinants model, which is a result of international research, with generic proxy variables for client size, complexity, risk profile...... international findings of a positive association between other fees and audit fees.    ......This paper adds to the scarce evidence on the determinants of audit fees in European countries outside the UK. The paper examines audit fees paid by companies listed on the Copenhagen Stock Exchange in 2002, which is the first year in which the disclosure of both audit fees and other fees paid...

  8. Wearable Improved Vision System for Color Vision Deficiency Correction

    Science.gov (United States)

    Riccio, Daniel; Di Perna, Luigi; Sanniti Di Baja, Gabriella; De Nino, Maurizio; Rossi, Settimio; Testa, Francesco; Simonelli, Francesca; Frucci, Maria

    2017-01-01

    Color vision deficiency (CVD) is an extremely frequent vision impairment that compromises the ability to recognize colors. In order to improve color vision in a subject with CVD, we designed and developed a wearable improved vision system based on an augmented reality device. The system was validated in a clinical pilot study on 24 subjects with CVD (18 males and 6 females, aged 37.4 ± 14.2 years). The primary outcome was the improvement in the Ishihara Vision Test score with the correction proposed by our system. The Ishihara test score significantly improved (\\documentclass[12pt]{minimal} \\usepackage{amsmath} \\usepackage{wasysym} \\usepackage{amsfonts} \\usepackage{amssymb} \\usepackage{amsbsy} \\usepackage{upgreek} \\usepackage{mathrsfs} \\setlength{\\oddsidemargin}{-69pt} \\begin{document} }{}$p = 0.03$ \\end{document}) from 5.8 ± 3.0 without correction to 14.8 ± 5.0 with correction. Almost all patients showed an improvement in color vision, as shown by the increased test scores. Moreover, with our system, 12 subjects (50%) passed the vision color test as normal vision subjects. The development and preliminary validation of the proposed platform confirm that a wearable augmented-reality device could be an effective aid to improve color vision in subjects with CVD. PMID:28507827

  9. Competitiveness of the Ukrainian audit market

    Directory of Open Access Journals (Sweden)

    Ronald H Mynhardt

    2017-05-01

    Full Text Available Ukrainian association with EU forces the implementation of some EU Directives and Regulation acts in Ukrainian audit market. One of the key issues for compliance with the EU principles is the presence of competition in the market. This paper provides new empirical evidence on the concentration in Ukrainian audit market. The use of different methods to measure market competitiveness: (i traditional measurements of market competition (Hirschman Index, Lerner Index, Comprehensive concentration index, Entropy Index etc. to examine market concentration; (ii a multivariate regression analysis with dummy variables and Kruskal-Wallis test to confirm the hypothesis about market heterogeneity; allows to show that Ukrainian audit market has quasi-competitive character and is characterized by a high level of regional market concentration. To stimulate competition some policy implications are proposed in this paper. Among them are: cancellation of restrictive covenants for some market participants, promotion of integrity tendering practices in attracting auditors to perform tasks on the principles of transparency and openness; increasing the effectiveness of the Antimonopoly Committee of Ukraine regulatory activities in audit sphere; development of local audit practice.

  10. 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

  11. Memories and Vision

    OpenAIRE

    Bates, Catherine

    2002-01-01

    For a sighted person, memory is strongly connected to vision and visual\\ud images. Even a memory triggered by a smell or sound tends to be a visual one.\\ud As a memory recedes over time, photographs can be used to refresh it,\\ud restructuring it in a particularly static, almost death-like way. A person who\\ud has died, for example, after time may be remembered more as their still visual\\ud image, captured in a photograph, than as the sum of their personality, actions,\\ud or essential human-ne...

  12. Beyond Strategic Vision

    CERN Document Server

    Cowley, Michael

    2012-01-01

    Hoshin is a system which was developed in Japan in the 1960's, and is a derivative of Management By Objectives (MBO). It is a Management System for determining the appropriate course of action for an organization, and effectively accomplishing the relevant actions and results. Having recognized the power of this system, Beyond Strategic Vision tailors the Hoshin system to fit the culture of North American and European organizations. It is a "how-to" guide to the Hoshin method for executives, managers, and any other professionals who must plan as part of their normal job. The management of an o

  13. Company Vision and Organizational Learning

    Directory of Open Access Journals (Sweden)

    Vojko Toman

    2015-11-01

    Full Text Available The effectiveness of a company is largely dependent on the company itself; it depends above all on its corporate governance, management, and implementation, as well as on decision-making processes and coordination. Many authors believe that organizational learning and knowledge are the most relevant aspects of company effectiveness. If a company wants to be effective it needs to create and realize its vision; to do this, it needs creativity, imagination, and knowledge, which can be obtained or enhanced through learning. This paper defines vision, learning, creativity and management and, above all, their relationships. The author argues that company vision influences the learning and knowledge of employees in the company through the vision’s content, through the vision-creating process, and through the vision enforcement process. Conversely, the influence of learning on company vision is explained. The paper is aimed at the use in the practice of companies and helps them to increase their effectiveness.

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

    National Research Council Canada - National Science Library

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

    2013-01-01

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

  15. UNITED ARAB EMIRATES STATE AUDIT INSTITUTION RELOCATES TO ZAYED CITY

    National Research Council Canada - National Science Library

    2017-01-01

    Dr. Harib Al Amimi, President of UAE's State Audit Institution, stated that allocating an independent structure for the organization emphasized leadership's interest in enhancing the Supreme Audit Institution's (SAI...

  16. 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.

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

    Energy Technology Data Exchange (ETDEWEB)

    Hasanbeigi, Ali; Price, Lynn

    2010-10-07

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

  18. CONSIDERATIONS REGARDING THE AUDIT OF FINANCIAL SITUATIONS

    Directory of Open Access Journals (Sweden)

    Maria-Madalina, Salomia

    2012-01-01

    Full Text Available In a business world situated on a market that is becoming more and more active both on an international and national level, the audit of financial situations embodies a veritable varied research domain and with favorable advantages for the Romanian business society, as well as for the interest of the business society located outside the Romanian space.From the result of the auditing of financial situations of a entity, various information may be obtained which is used by different groups that present opinions, knowledge and divergent interests such as:managers, investors, financial creditors, commercial creditors, clients, suppliers, employees, the government and its institutions, bankers, financial analysts, the public, the business community and other entities who base themselves on the objectivity and integrity of the financial situations audited.

  19. Wireless Network Penetration Testing and Security Auditing

    Directory of Open Access Journals (Sweden)

    Wang Shao-Long

    2016-01-01

    Full Text Available IEEE802.11 wireless wireless networks have security issues that are vulnerable to a variety of attacks. Due to using radio to transport data, attackers can bypass firewalls, sniff sensitive information, intercept packets and send malicious packets. Security auditing and penetration testing is expected to ensure wireless networks security. The contributions of this work are analyzed the vulnerability and types of attacks pertaining to IEEE 802.11 WLAN, performed well known attacks in a laboratory environment to conduct penetration tests to confirm whether our wireless network is hackable or not. WAIDPS is configured as auditing tool to view wireless attacks, such as WEP/WPA/WPA2 cracking, rouge access points, denial of service attack. WAIDPS is designed to detect wireless intrusion with additional features. Penetration testing and auditing will mitigate the risk and threatening to protect WALN.

  20. 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.

  1. Auditing HIV Testing Rates across Europe

    DEFF Research Database (Denmark)

    Raben, D; Mocroft, A; Rayment, M

    2015-01-01

    European guidelines recommend the routine offer of an HIV test in patients with a number of AIDS-defining and non-AIDS conditions believed to share an association with HIV; so called indicator conditions (IC). Adherence with this guidance across Europe is not known. We audited HIV testing behaviour...... candidiasis. Observed HIV-positive rates were applied by region and IC to estimate the number of HIV diagnoses potentially missed. Outcomes examined were: HIV test rate (% of total patients with IC), HIV test accepted (% of tests performed/% of tests offered) and new HIV diagnosis rate (%). There were 49...... audits from 23 centres, representing 7037 patients. The median test rate across audits was 72% (IQR 32-97), lowest in Northern Europe (median 44%, IQR 22-68%) and highest in Eastern Europe (median 99%, IQR 86-100). Uptake of testing was close to 100% in all regions. The median HIV+ rate was 0.9% (IQR 0...

  2. USING DEPENDENCY STRUCTURE MATRIX IN OPTIMAZING FINANCIAL AUDIT PROCESS

    OpenAIRE

    Popa Adriana Florina; Vilsanoiu Daniel; Dobre Florin; Stanila Oana Georgiana

    2013-01-01

    This paper presents a new approach in evaluating risks of material misstatements in financial audit using dependency structure matrices (DSM). This perspective allows the identification of significant audit risks and can be used by audit managers to optimise resource allocation by focusing on higher risk areas. DSM matrix is widely used in other areas such as industrial production, design engineering and risk management. This approach is not used in financial audit so far. The financial cris...

  3. Etika v auditu. Audit a podvod

    OpenAIRE

    Machač, Michal

    2011-01-01

    This diploma thesis describes ethics in the profession of external and internal audit. It provides comprehensive overview about ethics, from the basic definitions to business ethics. It deals with audit, its history, organisations, Sarbanes -- Oxley Act and ethical relations of audit profession. It is focused on codes of ethics, auditor act and some standards on internal audit related to ethics. Thesis in its theoretical part also speaks about fraud, its basics, frauds in corporations and aud...

  4. 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.

  5. Energy visions 2050

    Energy Technology Data Exchange (ETDEWEB)

    2009-07-01

    Energy Visions 2050 considers measures for addressing the enormous future challenges facing the energy sector, focusing on technological and techno-economic perspectives. The analysis of the development of technologies covers the whole energy chain, highlighting the necessity of efficient energy use in all activities of societies. The contents include a discussion on potential future low-emission and renewable energy conversion technologies, as well as new technology solutions in the industrial, building and transport sectors and in energy supply systems. The move towards zero-emission energy systems has consequenses for energy supply, and makes the analysis of energy resources presented in the book all the more valuable. Scenarios of alternative development paths to 2050 at the global, European and Finnish levels are presented, assuming different technological development options, economic growth rates, degrees of globalisation and information flows. The results show interesting differences between the scenarios with regard to energy production and use, mitigation of greenhouse gas emissions, and global warming. Energy Visions 2050 in mainly intended for those who have a fairly good knowledge of the energy sector and energy technologies, e.g. energy policymakers, experts responsible for energy-related issues in industry, and investors in energy technologies. The topics are approached from a global perspective. In some technological details, however, Finnish technology and Finland's technological achievements are highlighted. The topics and viewpoints of the book will certainly be of interest to international readers as well

  6. Coherent laser vision system

    Energy Technology Data Exchange (ETDEWEB)

    Sebastion, R.L. [Coleman Research Corp., Springfield, VA (United States)

    1995-10-01

    The Coherent Laser Vision System (CLVS) is being developed to provide precision real-time 3D world views to support site characterization and robotic operations and during facilities Decontamination and Decommissioning. Autonomous or semiautonomous robotic operations requires an accurate, up-to-date 3D world view. Existing technologies for real-time 3D imaging, such as AM laser radar, have limited accuracy at significant ranges and have variability in range estimates caused by lighting or surface shading. Recent advances in fiber optic component technology and digital processing components have enabled the development of a new 3D vision system based upon a fiber optic FMCW coherent laser radar. The approach includes a compact scanner with no-moving parts capable of randomly addressing all pixels. The system maintains the immunity to lighting and surface shading conditions which is characteristic to coherent laser radar. The random pixel addressability allows concentration of scanning and processing on the active areas of a scene, as is done by the human eye-brain system.

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

    Directory of Open Access Journals (Sweden)

    Siti Elda Hiererra

    2014-12-01

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

  8. How to carry out a clinical audit project

    African Journals Online (AJOL)

    an Audit as this is often asked about in interviews for jobs. Besides it is an important practice to engage in Audit in order to contribute towards delivery of quality health care in the Department. The basis of Audit is to improve bad systems, not finding bad people. Hence Clinicians should not shy away from having their work ...

  9. Evaluation of labor-intensity while rendering audit services

    OpenAIRE

    Шигун, Марія Михайлівна; Гаргола, Ю. Г.

    2015-01-01

    The necessity of setting qualification requirements to the experts of audit firms who are not auditors by profession but are engaged in the process of rendering audit services has been grounded. The specificity of evaluating labor-intensity while rendering audit services has been disclosed.

  10. 29 CFR 99.315 - Audit findings follow-up.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit findings follow-up. 99.315 Section 99.315 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 99.315 Audit findings follow-up. (a) General. The auditee is responsible for follow-up and corrective...

  11. 29 CFR 99.515 - Audit working papers.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit working papers. 99.515 Section 99.515 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.515 Audit working papers. (a) Retention of working papers. The auditor shall retain working papers and...

  12. 76 FR 69793 - Audit and Financial Management Advisory (AFMAC)

    Science.gov (United States)

    2011-11-09

    ... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... management, including the financial reporting process, systems of internal controls, audit process and...

  13. 75 FR 63525 - Audit and Financial Management Advisory Committee (AFMAC)

    Science.gov (United States)

    2010-10-15

    ... ADMINISTRATION Audit and Financial Management Advisory Committee (AFMAC) AGENCY: U.S. Small Business... financial management, including the financial reporting process, systems of internal controls, audit process... notice to announce the location, date, time, and agenda for the next meeting of the Audit and Financial...

  14. 76 FR 64990 - Audit and Financial Management Advisory (AFMAC)

    Science.gov (United States)

    2011-10-19

    ... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... management, including the financial reporting process, systems of internal controls, audit process and...

  15. 77 FR 20871 - Audit and Financial Management Advisory (AFMAC)

    Science.gov (United States)

    2012-04-06

    ... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... financial management, including the financial reporting process, systems of internal controls, audit process...

  16. 77 FR 64373 - Audit and Financial Management Advisory (AFMAC)

    Science.gov (United States)

    2012-10-19

    ... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... financial management, including the financial reporting process, systems of internal controls, audit process...

  17. Risk-based audit selection of dairy farms

    NARCIS (Netherlands)

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

    2014-01-01

    Dairy farms are audited in the Netherlands on numerous process standards. Each farm is audited once every 2 years. Increasing demands for cost-effectiveness in farm audits can be met by introducing risk-based principles. This implies targeting subpopulations with a higher risk of poor process

  18. 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…

  19. The application of analytical procedures in the audit process: A ...

    African Journals Online (AJOL)

    A qualitative research approach was selected, utilising three units of analysis, and data was collected through interviews with senior audit managers at large audit fi rms in South Africa. The fi ... Key words: analytical procedures, audit process, business risk methodology, technology, non-fi nancial information, South Africa ...

  20. 12 CFR 621.4 - Audit by qualified public accountant.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit by qualified public accountant. 621.4... REQUIREMENTS General Rules § 621.4 Audit by qualified public accountant. (a) Each institution shall, at least annually, have its financial statements audited by a qualified public accountant in accordance with...

  1. 28 CFR 0.141 - Audit and ledger accounts.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Audit and ledger accounts. 0.141 Section... Authorizations With Respect to Personnel and Certain Administrative Matters § 0.141 Audit and ledger accounts... Justice Assistance, Research and Statistics are, as to their respective jurisdictions, authorized to audit...

  2. 46 CFR 298.37 - Examination and audit.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Examination and audit. 298.37 Section 298.37 Shipping... Documentation § 298.37 Examination and audit. (a)(1) We shall have the right to examine and audit the books, records (including original logs, cargo manifests and similar records) and books of account, which pertain...

  3. Certification Board and Effectiveness Audit in ISO14001

    OpenAIRE

    美濃, 英雄; 丸谷, 一耕; 中村, 修

    2010-01-01

    The Certification Board is functioning for diffusion of ISO14001 that is a part of the environmental management system. Recently, the Certification Board is shifting from the conventional conformity audit to the effectiveness audit. Therefore, the definition of the effectiveness audit and the reality were investigated.

  4. 38 CFR 41.235 - Program-specific audits.

    Science.gov (United States)

    2010-07-01

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

  5. 47 CFR 54.717 - Audits of the Administrator.

    Science.gov (United States)

    2010-10-01

    ... pay for an annual audit conducted by an independent auditor to examine its operations and books of... selection, the Administrator shall not engage any independent auditor who has been involved in designing any... final audit program. During the course of the audit, the Office of Inspector General may direct the...

  6. Propensity of Unqualified Audit Reports and Auditors' Independence ...

    African Journals Online (AJOL)

    First Lady

    2013-06-30

    Jun 30, 2013 ... the audit (McGrath, Siegel, Dunfee, Glazer and Jaenicke, 2004:39). The audit report communicates the auditor's findings to outsiders and plays a crucial role in warning financial statements users of impeding problems with the. Propensity of Unqualified Audit reports and Auditors‟ Independence in Nigeria ...

  7. Inside the audit and RAC preparation process at Norton Healthcare.

    Science.gov (United States)

    Redden, Janice; Banks, Kate

    2010-09-01

    Healthcare providers should look both outside and inside their organizations to prepare for Recovery Audit Contractor (RAC) program challenges. Organizations should have the right team in place to focus on their RAC audit response. Preparation for RAC audits should include mining data to identify potential risk, automating claim filing, educating staff and physicians, and communicating to key stakeholders.

  8. 44 CFR 13.26 - Non-Federal audit.

    Science.gov (United States)

    2010-10-01

    ... HOMELAND SECURITY GENERAL UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.26 Non-Federal audit... government auditing standards covering financial audits. (b) Subgrantees. State or local governments, as...

  9. A New Perspective on Relationship between Corporate Governance and Auditing

    Directory of Open Access Journals (Sweden)

    Ryuuichiro Kurihama

    2007-12-01

    can no longer accept uncritically the conventional perspective on relationship between corporate governance and independent auditing under today‟s corporate governance. We need to reconsider the view of how how corporations and auditing should be toward rebuilding public trust, and to understand the importance of auditing in today‟s corporate governance.

  10. 48 CFR 42.103 - Contract audit services directory.

    Science.gov (United States)

    2010-10-01

    ... directory. 42.103 Section 42.103 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... audit services directory. (a) DCAA maintains and distributes the Directory of Federal Contract Audit Offices. The directory identifies cognizant audit offices and the contractors over which they have...

  11. 25 CFR 225.26 - Auditing and accounting.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Auditing and accounting. 225.26 Section 225.26 Indians... SOLID MINERALS AGREEMENTS Minerals Agreements § 225.26 Auditing and accounting. The Secretary may... agreement. Procedures and standards used for accounting and auditing of minerals agreements will be in...

  12. 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.

  13. Error management in audit firms: Error climate, type, and originator

    NARCIS (Netherlands)

    Gold, A.H.; Gronewold, U.; Salterio, S.E.

    2014-01-01

    This paper examines how the treatment of audit staff who discover errors in audit files by superiors affects their willingness to report these errors. The way staff are treated by superiors is labelled as the audit office error management climate. In a "blame-oriented" climate errors are not

  14. Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches

    OpenAIRE

    Căpuşneanu, Sorinel/I

    2009-01-01

    This article aims to define the dashboard auditing according to the specifics of Activity-Based Costing method (ABC). It describes the main objectives of dashboard auditing, the criteria that a dashboard auditor should meet and the step-by-step stages of the entire dashboard auditing process of an enterprise from steel industry according to the Activity-Based Costing method (ABC).

  15. Dashboard Auditing of Activity-Based Costing (ABC

    Directory of Open Access Journals (Sweden)

    Sorinel Capusneanu

    2009-03-01

    Full Text Available This article aims to define the dashboard auditing according to the specifics of Activity-Based Costing method (ABC. It describes the main objectives of dashboard auditing, the criteria that a dashboard auditor should meet and the step-by-step stages of the entire dashboard auditing process according to the Activity-Based Costing method (ABC.

  16. 45 CFR 1174.26 - Non-Federal audit.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Non-Federal audit. 1174.26 Section 1174.26 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE....26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits...

  17. 45 CFR 1157.26 - Non-Federal audit.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Non-Federal audit. 1157.26 Section 1157.26 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE...-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance...

  18. 45 CFR 1183.26 - Non-Federal audit.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Non-Federal audit. 1183.26 Section 1183.26 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE....26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits...

  19. METHODOLOGICAL ASPECTS OF STRATIFICATION OF AUDIT SAMPLING

    Directory of Open Access Journals (Sweden)

    Vilena A. Yakimova

    2013-01-01

    Full Text Available The article presents the methodological foundations for construction stratification audit sampling for attribute-based sampling. The sampling techniques of Russian and foreign practice is studied and stratified. The role of stratification in the audit is described. Approaches to construction of the stratification are revealed on the basis of professional judgment (qualitative methods, statistical groupings (quantitative methods and combinatory ones (complex qualitative stratifications. Grouping of accounting information for the purpose of constructing an optimal stratification and its criteria are proposed. The stratification methods are worked out and tested on the example of ABC-analysis.

  20. 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.

  1. Benchmarking Neuromorphic Vision: Lessons Learnt from Computer Vision

    Directory of Open Access Journals (Sweden)

    Cheston eTan

    2015-10-01

    Full Text Available Neuromorphic Vision sensors have improved greatly since the first silicon retina was presented almost three decades ago. They have recently matured to the point where they are commercially available and can be operated by laymen. However, despite improved availability of sensors, there remains a lack of good datasets, and algorithms for processing spike-based visual data are still in their infancy. On the other hand, frame-based computer vision algorithms are far more mature, thanks in part to widely accepted datasets which allow direct comparison between algorithms and encourage competition. We are presented with a unique opportunity to shape the development of Neuromorphic Vision benchmarks and challenges by leveraging what has been learnt from the use of datasets in frame-based computer vision. Taking advantage of this opportunity, in this paper we review the role that benchmarks and challenges have played in the advancement of frame-based computer vision, and suggest guidelines for the creation of Neuromorphic Vision benchmarks and challenges. We also discuss the unique challenges faced when benchmarking Neuromorphic Vision algorithms, particularly when attempting to provide direct comparison with frame-based computer vision.

  2. Near vision spectacle coverage and barriers to near vision ...

    African Journals Online (AJOL)

    Purpose: To determine the near vision spectacle coverage and barriers to obtaining near vision correction among adults aged 35 years and older in the Cape Coast Metropolis of Ghana. Methods: A population-based cross-sectional study design was adopted and 500 out of 576 participants aged 35 years and older were ...

  3. Near vision spectacle coverage and barriers to near vision ...

    African Journals Online (AJOL)

    Abstract: Purpose: To determine the near vision spectacle coverage and barriers to obtaining near vision correction among adults aged. 35 years and older in the Cape Coast Metropolis of Ghana. Methods: A population-based cross-sectional study design was adopted and 500 out of 576 participants aged 35 years and ...

  4. Benchmarking neuromorphic vision: lessons learnt from computer vision.

    Science.gov (United States)

    Tan, Cheston; Lallee, Stephane; Orchard, Garrick

    2015-01-01

    Neuromorphic Vision sensors have improved greatly since the first silicon retina was presented almost three decades ago. They have recently matured to the point where they are commercially available and can be operated by laymen. However, despite improved availability of sensors, there remains a lack of good datasets, while algorithms for processing spike-based visual data are still in their infancy. On the other hand, frame-based computer vision algorithms are far more mature, thanks in part to widely accepted datasets which allow direct comparison between algorithms and encourage competition. We are presented with a unique opportunity to shape the development of Neuromorphic Vision benchmarks and challenges by leveraging what has been learnt from the use of datasets in frame-based computer vision. Taking advantage of this opportunity, in this paper we review the role that benchmarks and challenges have played in the advancement of frame-based computer vision, and suggest guidelines for the creation of Neuromorphic Vision benchmarks and challenges. We also discuss the unique challenges faced when benchmarking Neuromorphic Vision algorithms, particularly when attempting to provide direct comparison with frame-based computer vision.

  5. Do Satisfied Auditors Perform Better? Investigating the Association between Audit Firm Employee Job Satisfaction and Audit Quality

    NARCIS (Netherlands)

    Gold, A.H.; Kuang, Yu Flora; Lee, Gladys; Qin, Bo

    2017-01-01

    We examine the association between employee job satisfaction in audit firms and audit quality. Using a US-based dataset of auditor self-assessments on their job satisfaction between 2008 and 2017, we find that auditor job satisfaction is positively associated with audit quality measured at both an

  6. 41 CFR 102-118.580 - May a TSP appeal a prepayment audit decision of the GSA Audit Division?

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false May a TSP appeal a... Service Provider (tsp) and Agency Appeal Procedures for Prepayment Audits § 102-118.580 May a TSP appeal a prepayment audit decision of the GSA Audit Division? (a) Yes, the TSP may appeal to the Civilian Board of...

  7. Contract Audit Followup: Defense Contract Management Agency Santa Ana Office's Actions on Incurred Cost Audits

    National Research Council Canada - National Science Library

    2005-01-01

    This report addresses the DCMA Santa Ana District Office. DoD Directive 7640.2, "Policy for Follow-up on Contract Audit Reports," February 12, 1988, as amended August 16, 1995, implements OMB Circular A-50...

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

    Directory of Open Access Journals (Sweden)

    Mortură Laura-Alexandra

    2017-01-01

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

  9. Forensic Accounting and Auditing: Compared and Contrasted to Traditional Accounting and Auditing

    Science.gov (United States)

    Gray, Dahli

    2008-01-01

    Forensic versus traditional accounting and auditing are compared and contrasted. Evidence gathering is detailed. Forensic science and fraud symptoms are explained. Criminalists, expert testimony and corporate governance are presented.

  10. The Importance of Audit Procedure in Collecting Audit Evidence/ Case of Kurdistan Region/ Iraq

    Directory of Open Access Journals (Sweden)

    Chnar Abdullah Rashid

    2017-10-01

    Full Text Available This research mainly focused on the external auditors’ responsibilities in Kurdistan regarding the audit procedure and it’s important to collect evidence which consider the willingness of the companies to run from tax. I interviewed two professional individuals in the Directorate of Financial Supervision Office who are auditing both governmental organizations and private sectors in Kurdistan region. I asked them whether they have an efficient audit procedure in order to collect sufficient and appropriate audit evidence in order to prevent any running from taxes by the companies. The purpose of this research is to persuade the companies and external auditors that the external auditor can play a significant role in recommending and preventing the companies to not run from tax.

  11. Pengaruh Komite Audit, Kualitas Audit, Kepemilikan Institusional, Risiko Perusahaan dan Return On Assets Terhadap Tax Avoidance

    Directory of Open Access Journals (Sweden)

    Fitri Damayanti

    2016-01-01

    Full Text Available This research aims to analyze and get empirical evidence about the effect of audit committee, audit quality, ownership institutional, corporate risk and return on assets on the tax avoidance. Sample of this research were property and real estate industries which are listed in Indonesian Stock Exchanges during 2010-2013 period. The number of property and real estate industries that were became in this study were 22 companies with 4 years observation that acquired by purposive sampling method. Hypothesis in this research were tested by multiple regression model.The result of this research showed that corporate risk and return on assets influence the tax avoidance. In the other hand, the audit quality, audit committee and ownership institutional didn’t influence the tax avoidance.DOI: 10.15408/ess.v5i2.2341

  12. Understanding and applying machine vision

    CERN Document Server

    Zeuch, Nello

    2000-01-01

    A discussion of applications of machine vision technology in the semiconductor, electronic, automotive, wood, food, pharmaceutical, printing, and container industries. It describes systems that enable projects to move forward swiftly and efficiently, and focuses on the nuances of the engineering and system integration of machine vision technology.

  13. Geometric Modeling for Computer Vision

    Science.gov (United States)

    1974-10-01

    The main contribution of this thesis is the development of a three dimensional geometric modeling system for application to computer vision . In... computer vision geometric models provide a goal for descriptive image analysis, an origin for verification image synthesis, and a context for spatial

  14. An overview of computer vision

    Science.gov (United States)

    Gevarter, W. B.

    1982-01-01

    An overview of computer vision is provided. Image understanding and scene analysis are emphasized, and pertinent aspects of pattern recognition are treated. The basic approach to computer vision systems, the techniques utilized, applications, the current existing systems and state-of-the-art issues and research requirements, who is doing it and who is funding it, and future trends and expectations are reviewed.

  15. Teachers: The vision supported

    Energy Technology Data Exchange (ETDEWEB)

    Tuomi, J.

    1994-12-31

    A support system is necessary to implement the vision of standards-based science education. The National Science Resources Center has studied isolated areas where innovations have succeeded and finds that the successful enterprises have these elements in common: 1. The availability of high-quality, inquiry-centered science curriculum units that are appropriate for children; 2. Teacher education programs to prepare and support elementary teachers to teach hands-on, inquiry-centered science; 3. Support systems for supplying science materials and equipment to teachers; 4. Assessment methods for evaluating student performance that are consistent with the goals of an effective science program; and, 5. Administrative and community support for an effective science program.

  16. Loss of vision.

    Science.gov (United States)

    Lueck, Christian J

    2010-12-01

    Visual loss is not uncommon and many patients end up seeing neurologists because of it. There is a long list of possible causes but in most patients visual loss is associated with visual field loss. This means that for practical purposes the differential diagnosis can usually be narrowed down to a manageable shortlist by consideration of where in the visual pathway the lesion is likely to be, along with the time course of the visual loss. This article provides a practical approach to the diagnosis and appropriate investigation of such patients, dividing them into four groups: those in whom vision is lost transiently, acutely, subacutely (i.e., days to weeks) and over a longer time frame (months to years). In addition, there is a discussion of those patients in whom visual loss is not obviously accompanied by any visual field loss.

  17. Mali: Visions of War

    Directory of Open Access Journals (Sweden)

    Roland Marchal

    2013-06-01

    Full Text Available Political elites in Bamako articulate different understandings of the war in northern Mali, though share the same view on the restoration of Malian sovereignty. Those visions are deeply rooted in an assessment of the past failed peace agreements with Tuareg groups, a focus on social and ethnic differentiations that emphasize the role of Kidal and the will to avoid major reforms in dealing with key issues such as the efficiency of the political system, the role of Islam in the Malian polity and the complicated relations between Bamako and its neighbours. The status of AQIM in the current crisis, contrary to the international narrative, is downplayed while other armed groups, in particular the MNLA, are seen as the real, and, often, only threat.

  18. Clinical audit in dentistry: From a concept to an initiation

    Science.gov (United States)

    Malleshi, Suchetha N; Joshi, Mahasweta; Nair, Soumya K; Ashraf, Irshad

    2012-01-01

    Clinical audit is a quality improvement process that aims to improve patient care through a systematic review of care against explicit criteria. It is a cyclic and multidisciplinary process which involves a series of steps from planning the audit through measuring the performance to implementing and sustaining the change. Although audit contains some facets of research, it is essential to understand the difference between the two. Auditing can be done right from the record maintaining, diagnosis and treatment and postoperative evaluation and follow-up. The immense potential of clinical audit can be utilized only when open-mindedness and innovativeness are encouraged and evidence-based work culture is cultivated. PMID:23559939

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

    CERN Document Server

    Gantz, Stephen D

    2013-01-01

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

  20. Audit- and non-audit fees and company characteristics in Belgium

    OpenAIRE

    L. VAN DE VELDE; I. DE BEELDE

    2009-01-01

    This paper investigates the link between audit and non-audit fees and company characteristics that can be observed in the financial statements: size of the client, complexity and business risk. Data on 83 listed companies in Belgium partly confirm the literature. The relation between fees and variables such as sales, total asses, solvency and the existence of losses agree with previous literature. For liquidity, return on assets and the ratio current assets/total assets, there are differences...

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

    Science.gov (United States)

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

    2016-03-02

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

  2. 2020 Vision Project Summary

    Energy Technology Data Exchange (ETDEWEB)

    Gordon, K.W.; Scott, K.P.

    2000-11-01

    Since the 2020 Vision project began in 1996, students from participating schools have completed and submitted a variety of scenarios describing potential world and regional conditions in the year 2020 and their possible effect on US national security. This report summarizes the students' views and describes trends observed over the course of the 2020 Vision project's five years. It also highlights the main organizational features of the project. An analysis of thematic trends among the scenarios showed interesting shifts in students' thinking, particularly in their views of computer technology, US relations with China, and globalization. In 1996, most students perceived computer technology as highly beneficial to society, but as the year 2000 approached, this technology was viewed with fear and suspicion, even personified as a malicious, uncontrollable being. Yet, after New Year's passed with little disruption, students generally again perceived computer technology as beneficial. Also in 1996, students tended to see US relations with China as potentially positive, with economic interaction proving favorable to both countries. By 2000, this view had transformed into a perception of China emerging as the US' main rival and ''enemy'' in the global geopolitical realm. Regarding globalization, students in the first two years of the project tended to perceive world events as dependent on US action. However, by the end of the project, they saw the US as having little control over world events and therefore, we Americans would need to cooperate and compromise with other nations in order to maintain our own well-being.

  3. Paying for Joint or Single Audits? The Importance of Auditor Pairings and Differences in Technology Efficiency

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2016-01-01

    In the first theoretical paper on joint audits, Deng et al. predict that the audit fees for joint audits will be lower than those from single audits. However, the prediction depends on the combination of audit firms involved in the joint audit and on their technology efficiency as well...... as on the liability involved. This paper is the first to empirically test the predictions. Our findings from Denmark do not indicate any general difference in audit fees when two audit firms – regardless of combination and technology efficiency – conduct the statutory audit compared to a single Big audit firm....... The results indicate the existence of fixed coordination costs in joint audits. We do, however, find higher audit fees in Big-Small joint audits when the Small audit firm has a share of less than 25 per cent. This may reflect free-riding concerns....

  4. Detecting Discrimination in Audit and Correspondence Studies

    Science.gov (United States)

    Neumark, David

    2012-01-01

    Audit studies testing for discrimination have been criticized because applicants from different groups may not appear identical to employers. Correspondence studies address this criticism by using fictitious paper applicants whose qualifications can be made identical across groups. However, Heckman and Siegelman (1993) show that group differences…

  5. 20 CFR 655.180 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit. 655.180 Section 655.180 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TEMPORARY EMPLOYMENT OF FOREIGN WORKERS IN THE UNITED STATES Labor Certification Process for Temporary Agricultural Employment in the...

  6. 23 CFR 172.7 - Audits.

    Science.gov (United States)

    2010-04-01

    ... ADMINISTRATION, DEPARTMENT OF TRANSPORTATION PAYMENT PROCEDURES ADMINISTRATION OF ENGINEERING AND DESIGN RELATED... contracts or subcontracts for engineering design services, the audit shall be performed to test compliance..., administration, reporting, and contract payment and the indirect cost rates shall not be limited by any...

  7. 7 CFR 1703.108 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false Audit requirements. 1703.108 Section 1703.108 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Distance Learning and Telemedicine Loan and Grant Program-General § 1703.108...

  8. The ICA Communication Audit: Rationale and Development.

    Science.gov (United States)

    Goldhaber, Gerald M.

    After reviewing previous research on communication in organizations, the Organizational Communication Division of the International Communication Association (ICA) decided, in 1971, to develop its own measurement system, the ICA Communication Audit. Rigorous pilot-testing, refinement, standardization, and application would allow the construction…

  9. Sault Tribe Building Efficiency Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

    Holt, Jeffrey W.

    2013-09-26

    The Sault Ste. Marie Tribe of Chippewa Indians is working to reduce energy consumption and expense in Tribally-owned governmental buildings. The Sault Ste. Marie Tribe of Chippewa Indians will conduct energy audits of nine Tribally-owned governmental buildings in three counties in the Upper Peninsula of Michigan to provide a basis for evaluating and selecting the technical and economic viability of energy efficiency improvement options. The Sault Ste. Marie Tribe of Chippewa Indians will follow established Tribal procurement policies and procedures to secure the services of a qualified provider to conduct energy audits of nine designated buildings. The contracted provider will be required to provide a progress schedule to the Tribe prior to commencing the project and submit an updated schedule with their monthly billings. Findings and analysis reports will be required for buildings as completed, and a complete Energy Audit Summary Report will be required to be submitted with the provider?s final billing. Conducting energy audits of the nine governmental buildings will disclose building inefficiencies to prioritize and address, resulting in reduced energy consumption and expense. These savings will allow Tribal resources to be reallocated to direct services, which will benefit Tribal members and families.

  10. 7 CFR 249.18 - Audits.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Audits. 249.18 Section 249.18 Agriculture Regulations of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE CHILD NUTRITION PROGRAMS SENIOR FARMERS' MARKET NUTRITION PROGRAM (SFMNP) Monitoring and Review of State...

  11. 12 CFR 363.5 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... employee of the institution or any affiliate of the institution. (b) Committees of large institutions. The... engagement letters. (1) In performing its duties with respect to the appointment of the institution's independent public accountant, the audit committee shall ensure that engagement letters and any related...

  12. 32 CFR 34.16 - Audits.

    Science.gov (United States)

    2010-07-01

    ... awards shall have an audit made for that year by an independent auditor, in accordance with paragraph (b... the awards were made. (b) The auditor shall determine and report on whether: (1) The recipient has an... that may have a direct and material effect on Federal awards. (c) The recipient shall make the auditor...

  13. Audit and Evaluation Plan FY 2001

    Science.gov (United States)

    2000-11-08

    0CH-5102) ..................................... 20 *DoD Purchasing Office Organization and Staffing (0CH-P007) ..................... 20 *Waivers of...Reform (FAIR) Act. (G. Stephenson/(703) 604-9332) *DoD Purchasing Office Organization and Staffing (0CH-P007). The primary audit objective is to

  14. Identifying Nurse Education Needs with Documentation Audits

    African Journals Online (AJOL)

    Background. In July 2014, the Intensive Care Unit (ICU) at the University Teaching Hospital of Butare (CHUB) implement- ed a new daily nursing flow sheet. The use of a detailed flow sheet assessment had never been implemented as a care modality in the ICU at CHUB. In October 2014, a documentation audit tool was ...

  15. 10 CFR 600.316 - Audits.

    Science.gov (United States)

    2010-01-01

    ... whether: (1) The recipient has an internal control structure that provides reasonable assurance that it is... 10 Energy 4 2010-01-01 2010-01-01 false Audits. 600.316 Section 600.316 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Administrative Requirements for...

  16. Service Learning: An Auditing Project Study

    Science.gov (United States)

    Laing, Gregory Kenneth

    2013-01-01

    There is a growing demand in higher education for universities to introduce teaching methods that achieve the learning outcomes of vocational education. The need for vocational educational outcomes was met in this study involving a service learning activity designed to provide basic professional auditing competencies. The details of the design and…

  17. Continuous auditing & continuous monitoring : Continuous value?

    NARCIS (Netherlands)

    van Hillo, Rutger; Weigand, Hans; Espana, S; Ralyte, J; Souveyet, C

    2016-01-01

    Advancements in information technology, new laws and regulations and rapidly changing business conditions have led to a need for more timely and ongoing assurance with effectively working controls. Continuous Auditing (CA) and Continuous Monitoring (CM) technologies have made this possible by

  18. 15 CFR 995.14 - Auditing.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 3 2010-01-01 2010-01-01 false Auditing. 995.14 Section 995.14... AND ATMOSPHERIC ADMINISTRATION, DEPARTMENT OF COMMERCE QUALITY ASSURANCE AND CERTIFICATION REQUIREMENTS FOR NOAA HYDROGRAPHIC PRODUCTS AND SERVICES CERTIFICATION REQUIREMENTS FOR DISTRIBUTORS OF NOAA...

  19. The relationship between the audit committee

    Directory of Open Access Journals (Sweden)

    Emilia VASILE

    2016-05-01

    Because of the importance of communication between the internal auditors and the audit committee, the paper addresses issues such as planning discussions with internal auditors, analysis and conclusions as a result of communication, questionnaire models for the addressed areas and planning the meetings with external auditors.

  20. Comparing Medical Audits: Correlation, Scaling, and Sensitivity

    Science.gov (United States)

    Studnicki, James; Saywell, Robert

    1978-01-01

    A modified Payne process and the JCAH intermediate outcome medical audits were applied to 6,980 cases in eight diagnostic categories within 22 hospitals, representing 1,321 attending physicians. The effects of item specificity, total number of items, outcome versus process indicators, and item weights on measurement characteristics of audit…