Audit

Managing information security is a challenge. Traditional checklist approaches to meeting standards may well provide compliance, but do not guarantee to provide security assurance. The same might be said for audit. The complexity of IT relationships must be acknowledged and explicitly managed by recognising the implications of the self-interest of each party involved. We show how tensions between these parties can lead to a misalignment of the goals of security and what needs to be done to ensure this does not happen.

BACKGROUND: Clinical audit has been increasingly required for the accreditation process in every modern healthcare system. Data collection and analysis are excessively time-consuming in everyday practice. The primary aim of our study was to evaluate the ...

This paper presents the research conducted as part of the work requirements for the Human Integration into the Lifecycle of Aviation Systems (HILAS) project, sponsored by the European Commission. Specifically, it describes the proposed concept for a Unique Report form, which will constitute the basis for all operational and safety related reports completed by Flight Crew. This includes all mandatory and optional reports. Critically, this form is central to the advancement of improved processes and technology tools, supporting airline performance management, safety management, organisational learning and knowledge integration activities. To this end, this paper also exemplifies how reporting data will be used by airline personnel in relation to the processes listed above. The new reporting form has been developed in collaboration with a major Spanish Airline through extensive field research and collaborative prototyping of new concepts.

The aim was to investigate the effectiveness of significant event analyses (SEAs) undertaken by pharmacists as judged by a new system of independent peer feedback. The setting was a convenience sample of 37 pharmacists working in community pharmacy, secondary care and academic settings in NHS Scotland. Preliminary study involved the content analysis of pharmacists' SEAs and written feedback reports, which were generated by pharmacists trained in using a validated instrument to facilitate peer feedback. The content of reports and feedback letters were systematically coded and categorised by identifying and quantifying key words and phrases. Data collected included the range and severity of significant events identified; the reported reasons for the events occurring; types of learning needs identified; action(s) taken; and learning issues raised by peer feedback. A total of 37 pharmacists submitted 43 SEA reports during the study period. All events submitted were classified as hav...

The study dwelt on the effectiveness of forensic auditing in detecting, investigating, and preventing bank frauds. The study sought to find out to what level the forensic auditors are able to fulfill this mandate and investigate problems that hinder forensic auditors to make progress in their operations in developing countries. It also established the role of forensic auditing in banking

Rakenteinen potilaskertomus 2010-hankkeessa on julkaistu aiemmin kaksi laajaa kokonaisuutta: terveydenhuollon prosessikuvaus-raportti ja rakenteisen terveys-ja hoitosuunnitelman määrittely. Hankkeen päättyttyä joulukuussa 2011 näitä ja muita rakenteisen potilaskertomushankkeen tuottamia määrityksiä kehitetään edelleen Terveyden ja hyvinvoinnin laitoksen (THL) sosiaali-ja terveydenhuollon tietohallinnan operatiivisen ohjauksen (OPER) yksikön toimesta. Edellä mainittujen laajojen kokonaisuuksien lisäksi Rakenteinen potilaskertomus 2010-hankkeessa toteutettiin useita suppeampia osatehtäviä, joiden tulokset on koottu tähän Rakenteinen potilaskertomus 2010-hankkeen tuottamia määrityksiäjulkaisuun. Julkaisun kukin luku muodostaa itsenäisen kokonaisuuden, joita yhdistävä tekijä on sähköinen potilaskertomus. Määritykset jakaantuvat kahteen ryhmään: KanTa-yhteensopivan potilaskertomusrakenteen tuottamiseen liittyviin määrityksiin ja potilaskertomuksen yhtenäistä käyttöä lisäävien rakennesuositusten määrityksiin. Julkaisu pitää sisällään vain hankkeessa 2010-2011tuotetut määrittelyt. Kirjoittajien toive on, että työn jatkuessa laadittavat uudet ohjeet ja määritykset yhdessä nyt julkaistavien määritysten kanssa vähitellen muodostavat kokonaisuuden, joka auttaa potilaskertomuksen toteuttajia ja käyttäjiä yhteneväiseen ja tarkoituksenmukaiseen potilastietojen kirjaamiseen ja hyödyntämiseen. Rakenteinen potilaskertomus 2010-hankkeen tuottamia määrityksiä julkaistaan vain sähköisessä muodossa. Tämä mahdollistaa määritysten päivittämisen ajantasaisesti.

During the last years competition in the textile sector has increased, putting financial returns under considerable pressure. As a result, production has shifted to low wage countries in the third world. This has raised the relevance of ethical procedures. This paper analyses how C&A as one of the largest Western apparel companies organises its sourcing ethics, notwithstanding the financial pressure in the market. Based on interviews with Asian suppliers of C&A during the second half of 2000, we review the opinions of external stakeholders about the sourcing ethics of C&A. Finally, we evaluate C&A's sourcing ethics from a theoretical perspective.

OBJECTIVES It is well recognised that medical training can be extremely stressful and that high stress is a risk factor for a wide range of psychological and health-related consequences. The primary aims of this study were to introduce the Medical Student Stress Profile (MSSP) and to demonstrate its psychometric quality as a specific device for auditing medical student stress. Secondary aims were to establish the reliability, construct and criterion validity of this instrument and to explore the relationships between stress, coping, personality, motivation and emotional intelligence in medical students.

The aim of this study was to design an audit questionnaire that focuses on the management of the technical activities in a Diagnostic Pathology Laboratory. The ISO 15189 Standard is written in such a way that it continually moves back and forth from topics where the auditor needs to question bench level staff, to topics where the auditor needs to question Technical Management Staff. This makes for a disjointed audit processboth Bench Staff and Technical Managers are repeatedly interrupted. The solution was to do a clause by clause analysis of the Standard and assign the major responsibility for the compliance to each clause to either Technical Managers or Bench Staff. The Clauses were then grouped under four topic headings regardless of whether they were a Section 4 or Section 5 Clause. Two questionnaires have emerged-the one described in this work and one directed primarily towards the activities of bench staff. There are 95 questions and it takes approximately two hours to complete.

The requirements of ISO 15189:2003 are discussed in the context of a process and outcome based quality management model in which the user?s needs are the central focus. The requirements of ISO 15189:2003 are examined in terms of organization and a quality management system and stress the importance of evidence, document control and control of records and clinical material. Examples are provided from the areas of resource management, pre examination, examination and post examination processes. In the final section the importance of evaluation and continual improvement is presented in relation to internal audit and external assessment, non-conformity, corrective and preventative action and management review.

A risk matrix is a mechanism to characterize and rank process risks that are typically identified through one or more multifunctional reviews (e.g., process hazard analysis, audits, or incident investigation). This paper describes a procedure for developing a fuzzy risk matrix that may be used for emerging fuzzy logic applications in different safety analyses (e.g., LOPA). The fuzzification of frequency and severity of the consequences of the incident scenario are described which are basic inputs for fuzzy risk matrix. Subsequently using different design of risk matrix, fuzzy rules are established enabling the development of fuzzy risk matrices. Three types of fuzzy risk matrix have been developed (low-cost, standard, and high-cost), and using a distillation column case study, the effect of the design on final defuzzified risk index is demonstrated.

Statements of commitment to change are advocated both to promote and to assess continuing education interventions. Howevel; most studies of commitment to change have used self-reported outcomes, and self-reports may significantly overestimate actual performance. As part of an educational randomized controlled trial, this study documented changes that family physicians committed to make in their prescribing and then used third-party data to examine actual changes.

Audit energi adalah proses evaluasi pemanfaat energi dan identifikasi
peluang penghematan energi serta rekomendasi peningkatan efisiensi pada pengguna sumber energi dan pengguna energi dalam rangka konservasi energi. Proses audit dapat dilakukan oleh auditor internal maupun eksternal namun auditor auditor tersebut wajib memiliki sertifikat kompetensi sesuai dengan peraturan perundang – undangan.

Background. Measuring patient satisfaction after anaesthesia care is complex. The existing patient satisfaction questionnaires are limited and omit aspects of patient satisfaction, such as professional competence, information provision, service, and staff-patient relationship. The aim of our study was to develop a valid and reliable self-reported multidimensional questionnaire assessing patient satisfaction that included these issues.

Peer review in forensic pathology has been a long time in evolution but may provide a very useful mechanism to check for, and to correct, errors, in addition to establishing an important educative vehicle for pathologists. A process is reported that has been established at our institution that involves both informal peer review in the mortuary and formal auditing of a set number of cases. Every autopsy case is discussed at a daily meeting of pathologists before a provisional cause of death is released. In addition, one in ten cases including all homicides, deaths in custody, suspicious and paediatric cases, and randomly selected additional cases undergo formal auditing by a second pathologist. Finally, administrative staff check the completed report. This formalized process, in a jurisdiction where autopsies are usually performed by only one pathologist, has been extremely useful in standardizing autopsy reports and in enabling pathologists to discuss cases and associated issues on a regular basis.

При рассмотрении вопроса об эффективности того или иного вида деятельности, общепринятым содержанием этого понятия является соответствие достигнутых в процессе его осуществления результатов намеченным целям, степень приближения результата к цели с учетом затрат трудовых, материальных и финансовых ресурсов.
  (When considering the effectiveness of any activity, the generally accepted content of the notion is compliance achieved in the process of implementation of the outcomes of the goals, the degree of approximation of result to the objectives based on cost of labor, material and financial resources.)

pregnancy complications medical audits developing countries Near-miss cases often arrive in critical condition in referral hospitals in developing countries. Understanding the reasons why women arrive at these hospitals in a moribund state is crucial to the reduction of the incidence and case fatality of severe obstetric complications. This paper discusses how near-miss audits can empower the hospital teams to document and help reduce barriers to obstetric care in the most useful way and makes practical suggestions on interviews, analytical framework, ethical issues and staff motivation. Review of the evidence shows that case reviews and confidential enquiries appear particularly suitable to the understanding of delays. Criterion-based audits can also achieve this by establishing criteria for referral. However, hospital staff have limited intervention tools at their disposal to address barriers to emergency care at the community level. It is therefore important to involve the district management team and representatives of the community in auditing the health care seeking and treatment of women with near-miss complications.

• Merupakan salah satu Prosedur yang wajib dilaksanakan pihak Auditor dlm melakukan pemeriksaan atas Laporan Keuangan untuk saldo akun-akun yang secara physik tidak tampak di client (perusahaan) per tanggal Neraca. • Tujuannya adalah untuk meyakinkan apakah Saldo akun yang dicatat oleh intern Client (Perusahaan) pada tanggal Neraca sudah Cocok/ Sesuai dengan catatan saldo dari pada pihak Debitur maupun Kreditur tersebut.

The issue of organization of payments to employees at the enterprise is the basis of social and labour relations of employees, employers and the state, affecting the effectiveness of labour management in general, they are one of the most critical and complex areas of work, occupying a central place in the accounting system. The authors analyzed the theoretical and methodological basis of payments to employees, compared to international and domestic standards for employee benefits. Authors also analyzed the dynamics of average and minimum wages over the past 10 years, and revealed the features of the organization of wages and the general scheme of accounting for wages. The authors demonstrated the essence of the concept of "payments to employees" and its components, analyzed in detail the features of the existing practice of accounting and audit of settlements with employees. A thorough theoretical and methodological analysis of the study allowed the authors to propose improvements in accounting for settlements with employees on practical examples, namely the detailed structure of account 66 "Payments to employees". The authors also proposed an improved audit methodology that will allow the auditor to cover all aspects of payroll accounting, investigate the correctness, timeliness, legality of reflection in payroll, cover all aspects of payroll accounting, identify violations promptly, conduct a quality audit.

This study aims to determine the impact of the 2007 global financial crisis on the integration of the Islamic stock markets. Seven Islamic stock markets are selected based on the countries' level of development and geographical factors. The period of analysis is divided into the pre-crisis period (

Uncertainty has been prevailing in the business world since its existence. However, with the developed Trade, Industry and Commerce, Businesses have realized crucially of the impact and intensity of the uncertainties. It is found that finance managers and auditors are not adequately aware of types and degree of intensity of uncertainty on financial performance. Hidden opportunity cost could be incurred by the uncertainty and its impact on financial performance also remaining unearthed. Indian GAAP and IFRS integration with regard to the anticipation and inclusion of the concept of uncertainty in the financial performance and its probable impact on the decision making should be dealt in separately. Identifying the impact of financial performance on quality of finance, accounting and auditing practices, IFRS disclosure and overall reporting remains to be the necessary but challenging task in front of Accounting and Auditing professionals. This paper highlights the awareness on nature, intensity and types of uncertainty affecting financial performance. From the operating level business transactions to capital investment decisions, from disclosure and presentation norms to interpretation of financial analyses, from internal checks and controls to the devising and implementation of forensic accounting practices, uncertainty has a potential to change the direction and intensity of the intended results of the activities.

New Zealand provides a natural laboratory to test whether knowledge spillovers arise from auditor-provided non-audit services. Unlike prior research, we do not assume constant audit quality but first test whether audit quality varies with auditor-provided non-audit services and audit efficiency. Results show that higher non-audit fees paid to the auditor in conjunction with shorter audit lag does not reduce the quality of the audit. Results reveal a negative association between non-audit fees and audit lag, thus suggesting the presence of knowledge spillovers. However, the knowledge spillover effect is limited to the city office providing both the audit and non-audit services.

You have requested that we audit the financial statements of SMYGJYP Co., Inc. which coprise the statement of financial position as at December 31, 2014 and the statements of income, cash flows and changes in stockholders' equity for the year then ending. We are pleased to confirm our acceptance and our understanding of this engagement by means of this letter. Our audit will be made with the objective of our expressing an opinion on the financial statements.

Nas duas últimas décadas, as notícias e denúncias sobre casos de corrupção e, consequentemente,os estudos sobre este assunto, aumentaram consideravelmente. A corrupção,embora, em grande parte, referir-se ao setor público, é um fenômeno que não isenta o setorprivado e as organizações não governamentais. A relevância e a contemporaneidade dopresente assunto ocorrem devido aos reflexos nas mais diferentes esferas da sociedade,visto que, a corrupção provoca diversos malefícios para uma nação, dificultando o seuprogresso. Este estudo buscou, por meio de uma revisão bibliográfica, analisar o temacorrupção. Para tal, inicialmente, procurou-se apresentar alguma interrelação entre as ciênciascontábil e econômica, e, em seguida, uma análise da corrupção sob os enfoques dessas duasciências. Foram destacados alguns dos esforços e dos projetos mundiais elaborados com opropósito de reprimir a corrupção. Por fim, enfatizou-se o papel preponderante da Auditoriacomo ferramenta útil no combate à corr...

Le attività di verifica ed audit, oltre a costituire un obbligo per i DPO, sono uno strumento di accountability per tutti i titolari e responsabili del trattamento. La normativa è particolarmente articolata, vasta, trasversale e in continua evoluzione: i pochi requisiti di conformità definiti in modo puntuale (ad esempio, il contenuto obbligatorio dell'informativa) coesistono con i molti la cui valutazione è lasciata alla responsabilità del titolare (ad esempio, le misure di sicurezza). Il volume descrive dunque il processo di audit nel suo complesso: la stesura di un piano di audit, la definizione di una metodologia di descrizione delle non conformità, la loro valutazione secondo diverse metodologie (quali ad esempio i modelli di maturità), la stesura di un audit report e la relativa valutazione complessiva. Dopo una presentazione delle caratteristiche dell'attività di audit e dei relativi standard e buone pratiche, il volume propone le metodologie per effettuare un assessment iniziale utile a individuare le aree a maggiore rischio di non conformità e a definire il conseguente piano di audit. Vengono proposte metodologie di verifica dei requisiti di conformità attraverso check list precostituite, suggerimenti su come costruire check list personalizzate ed altri strumenti utili nei documenti realizzati da enti, agenzie e autorità garanti, quali esempi di buone pratiche. Vengono descritti sia i punti di controllo di carattere generale, sia quelli specifici di ogni macro argomento trattato. Un breve capitolo analizza le varie figure coinvolte: chi può svolgere un'attività di verifica, le qualifiche che deve avere, le certificazioni esistenti per dimostrare le proprie competenze.

This paper presents an analytical diagnostic tool for energy audit of steam systems. The circuit eciency is determined as a product of the segment eciencies. The analysis is applied to a few industrial cases. These will provide clear indication on the pattern of energy losses and will aid in decision support for evolution of energy conservation measures. The results indicate that contrary to the popular thrust areas, the steam lines and the condensate loss are the major causes of fuel energy wastage and these oer considerable potential for conservation.

Background: Nissen fundoplication is the gold standard antireflux procedure in children. In 1996, one pediatric surgeon adopted the anterior fundoplication described by Watson in 1991. This procedure is reported to achieve good reflux control while permitting burping, active vomiting, and reducing gas bloat. An audit project was undertaken to compare the clinical outcome of children undergoing Nissen and Watson fundoplication. Methods: The case notes of 144 children undergoing open fundoplication between February 1995 and February 2002 were reviewed retrospectively. Results: Results of 72 boys and 59 girls comprising 76 Nissen and 55 Watson fundoplications were assessed.

Les marchés publics constituent un domaine très délicat et sensible puisque, très souvent, les enjeux
sont d’une telle envergure qu’ils impactent sur l’économie, le politique, le social etl’environnement.
Le gouvernement marocain a décidé de soumettre à plusieurs organismes de contrôle dont le but
ultime est la création d’un système transparent et efficace. Dans cette perspective, le contrôle des
marchés publics est devenu une nécessité primordiale en vue de garantir une meilleure gestion des
marchés publics, et la nécessité d'un audit intеrnе dеs marchés publics sе pose avеc acuité, c’еst la
mеillеurе technique pеrmеttant l’amélioration dе la gestion dе la commande publique, dе s’assurеr
quе lеs procédurеs еt normеs sont bien appliquées, lеs objеctifs fixés sont atteints ainsi quе ces
marchés sont passés dе façon éthique, еt lеs rеssourcеs sont gérées d’unе manièrе efficace.

In recent years the role of a sound PFM system to achieve the objectives of fiscal discipline, strategic planning, and improved service delivery has been getting increasing public attention in India. Since public financial management reforms undertaken intermittently over the years, have not delivered anticipated results in these areas, studies and recommendations of Government appointed committees and expert bodies have identified gaps that need attention to strengthen the PFM institutional framework and to improve the efficiency of government spending. This paper examines key PFM reform measures undertaken in India over the past few years and provides suggestions to enhance the effectiveness of these PFM systems.

O controlo externo da gestão dos dinheiros públicos – político e financeiro, é uma missão dos Estados de Direito democráticos, exacerbada pelos contribuintes cidadãos que, no afã dos nossos dias, exigem rigor, responsabilidade e transparência no exercício daquela gestão, qualidades escrutinadas pela necessária confiança nas instituições acometidas daquele controlo.
A responsabilidade pelo controlo financeiro externo, em Portugal, encontra-se constitucionalmente consagrada ao Tribunal de Contas. Este órgão de soberania procede à supervisão da gestão económico-financeira da Administração abrangendo, na prossecução de um verdadeiro direito de sequela, todos aqueles que de algum modo, gerem valores públicos.
O objetivo deste artigo é perscrutar a utilização do instrumento de fiscalização por excelência, utilizado pelo TC - a auditoria, como medida dissuasora, por um lado e investigativa, por outro, de atos de corrupção, em especial através das técnicas próprias da auditoria forense. Não sendo este o papel fundamental e objetivo primeiro do trabalho desenvolvido pelas Instituições Superiores de Controlo, é hoje internacionalmente reconhecida a utilidade dos mandatos destas Instituições, como contributo valioso nesse combate.

Purpose: To describe nursing documentation of pain assessment and management in the first 72 h postoperatively in surgical wards. Methods: A retrospective approach was used to collect data on nurses' documentation from patients' records. A total sample size of 322 records at six hospitals in Jordan were audited using three audit instruments; Pain and Anxiety Audit Tool, the North American Nursing Diagnosis Association (NANDA) form for characteristics of acute pain, and comprehensiveness assessment tool. Results: There was no evidence of pain assessment documentation on the first day of surgery in 113 (35%) of patient's records. Pain location was the most recorded information for pain assessment in 197 (61%) notes, and only 14 (4.3%) nurses used a pain scale. More than 53% of the records lacked information about medication for pain management. There was a significant difference (p < 0.05) in all the categories of pain documentation between the first day and the subsequent days. Nurses documented patients' self-report of pain [297 (92.3%)], and patients ' crying [200 (62.1%)]. More than 80% (273) of the records were ranked below the minimum score for a satisfactory documentation.

Purpose- The aim of the study is to assess factors affecting tax audit effectiveness as effective tax audit enhances tax administration. Research methodology – To achieve objective of the study, both qualitative and quantitative research methods have been employed. The Sample respondents selected for the study were 146 by employing purposive sampling technique out of which 106 questionnaires were returned back.  Descriptive statistic and multiple linear regression analysis via Statistical Package for Social Science (SPSS) Version 20.0 were employed. Findings- The result revealed that management support, audit quality, taxpayers’ awareness, and standardized integrated government tax administration system have statistically significant positive effect on audit effectiveness, while tax law complexity and tax accounting and reporting have statistically significant negative effect on tax audit effectiveness. Research limitations- The empirical research was carried out on tax audit effect...

show parameter audit_trail;  database tarafından tespit edilen audit kayıtlarının nerede ve nasıl saklanacağının belirlendiği parametre Cizre'de  Value 'NIN DB olması demek ; Audit kayıtlarının database' de tutulması anlamına gelir. Bu kayıtlar database' de sys.aud$ tablosunda saklanır. Value kısm ı NONE olsaydı yapacaklarımız sırayla ;(audit_trail parametresini "db" olarak set etmek)  ALTER SYSTEM SET AUDIT_TRAIL=DB SCOPE=SPFILE; shutdown immediate ; startup herhangi bir audit veya noaudit komutunun sonunda ; · "WHENEVER SUCCESSFUL" varsa  başarısız olan komut üzerinde işlem yapılmaz. · "WHENEVER NOT SUCCESSFUL" varsa  başarılı olan komut üzerinde işlem yapılmayacak demektir.