Audit Policy Research Articles

The added value of using the HEPA PAT for physical activity policy monitoring: a four-country comparison

BackgroundPublic policy is increasingly recognized as an important component of physical activity promotion. This paper reports on the current status of physical activity policy development and implementation in four European countries based on the Health-Enhancing Physical Activity Policy Audit Tool (HEPA PAT) developed by WHO. It compares the findings to previous studies and discusses the general utility of this tool and its unique features in relation to other instruments.MethodsThe study was conducted as part of the Policy Evaluation Network (www.jpi-pen.eu) in Germany, Ireland, the Netherlands and Poland. Data collection built upon information obtained via the EU Physical Activity Monitoring Framework survey, additional desk research and expert opinion. Data analysis employed Howlett’s policy cycle framework to map and compare national physical activity policies in the four countries.ResultsIn all countries under study, policy agenda-setting is influenced by prevalence data from national health monitoring systems, and the sport and/or health sector takes the lead in policy formulation. Key policy documents were located mainly in the health sector but also in sport, urban design and transport. Physical activity programmes implemented to meet policy objectives usually cover a broad range of target groups, but currently only a small selection of major policies are evaluated for effectiveness. National experts made several suggestions to other countries wishing to establish physical activity policies, e.g. regarding cross-sectoral support and coordination, comprehensive national action plans, and monitoring/surveillance.ConclusionsThis study provides a detailed overview of physical activity policies in the four countries. Results show that national governments are already very active in the field but that there is room for improvement in a number of areas, e.g. regarding the contribution of sectors beyond sport and health. Using the HEPA PAT simultaneously in four countries also showed that procedures and timelines have to be adapted to national contexts. Overall, the instrument can make an important contribution to understanding and informing physical activity policy, especially when used as an add-on to regular monitoring tools like the EU HEPA Monitoring Framework.

An audit of NSW legislation and policy on the government’s public communications in languages other than English

ABSTRACT This article reports a 2019–2021 audit of the framework of the NSW government's decisions about their public communications in languages other than English (NSW is an Australian state). It found a dearth of legislation or policy about the language of public government communications, but we present a typology of ways in which NSW law seeks to regulate choice of language in other communications between individuals, non-government entities, and government staff. We then discuss the shortfalls of this decision-making framework, interrogating NSW's statutory Multicultural Principle about linguistic diversity and the haphazard ways that NSW legislation requires language of communication to be considered in relation to the likelihood that an intended audience will understand certain communications. We raise concerns about whether the lack of accountability for non-compliance and leaving the majority of public government communications reliant on informal/reactionary policy is suited to equitably fulfilling the needs of the NSW public. The article closes by arguing that consistent and clear policy to guide the NSW government's public communications would enable the government to more readily meet communicative needs. We thus propose paths for law and policy reform as well as directions for further research aimed at improving government decision-making and communicative efficiency.

Українсько-польські відносини першої половини ХХ ст. у рецепції сучасних українців (за матеріалами соціологічних опитувань 2013–2018 рр.)

Background: Ukrainian-Polish relations have a centuries-old component and an ambiguous, contradictory history, which is filled with joint victories and cooperation, as well as with antagonisms and bloody conflicts, especially when it comes to the first half of the 20th century. The problem of the attitude of Ukrainians to the history of Ukrainian-Polish relations of the 20th century is relevant in modern historical research. Studying this topic will allow us to better know and understand Poland and its citizens, which has been almost the main lobbyist for Ukrainian interests in the European Union in recent years. After all, as of today, not a single specialized study has been identified that could exhaustively reveal the mentioned problematics. Purpose. The purpose of the proposed article is to search on the basis of materials of Ukrainian and Polish sociological centers for a comprehensive analysis of the perception of modern Ukrainians of the history of Ukrainian-Polish relations of the first half of 20th century. Results. Ukrainian-Polish relations in the first half of the 20th century remained a heavy burden for future generations of Ukrainians and Poles. At the same time, at the beginning of the 21th century, the historical grievances of the past no longer divide Ukrainians in the perception of Poland and Poles as before. The old stereotypes about Poles as "the eternal enemies of Ukrainians" are gradually being overcome, but they are still being traced. The main sources from which the сitizens of Ukraine draw information about the history of Ukrainian-Polish relations are: conversations with family, school, books, movies, Ukrainian channels and Internet resources. At the same time, Ukrainians have not formed a clear idea of the historical grievances of the past. Thus, in particular, Polish statesman Józef Piłsudski remained unknown to respondents. In our opinion, these indicators show a low interest in history among the Ukrainians, as well as the lack of information about Poland and Poles and their role in the history of Ukraine. Key words: Ukraine, Poland, Poles, Ukrainians, Ukrainian-Polish relations, perception, sociological poll. Baturina, S., 2020. The image of Poles and Poland in Ukrainian School Textbooks. Siverian chronicle, 6, pp.52–62. (In Ukrainian) Fomina, J., Konіechna-Salamatin, J., Kukharchyk, Ya. and Venerski, L., 2013. Poland – Ukraine, Poles – Ukrainians. Opinions from abroad. Warshawa: Instytut hromads’kykh sprav. (In Ukrainian) Hud’, B., 2012. Revindication policy in the Kholm and Volyn’ regions in 1937–1938 and its cosequences for the Ukrainian-Polish relations. Ukraine: cultural heritage, national consciousness, statehood, 21, pp.256–266. (In Ukrainian) Kipiani, V., ed., 2019. The war of two truths. Poles and Ukrainians in the bloody 20th century. Kharkiv: Vivat. (In Ukrainian) Koniechna-Salamatin, J., Otrischenko, N. and Stryiek, T., 2018. History. People. Events. Research report on the memory of contemporary Poles and Ukrainians. Warshawa: Collegium Civitas. (In Ukrainian) Kupriianovych, H., 2008. 1938. Action of destruction of Orthodox churches in Kholm and Southern Podlasie. 2 ed. Kholm: Liublins’ko-Kholms’ka pravoslavna ieparkhiia. (In Ukrainian) Mędrzecki, W., 2018. Borderline kaleidoscope. Journeys through the eastern territories of the Second Polish Republic, 1918–1939. Kraków: Wydawnictwo Literackie. (In Polish) Research & Branding Group, 2017. Ukrainian-Polish relations [online]. Available at: https://rb.com.ua/blog/ukrainsko-polskie-otnoshenija/ [Accessed 1 February 2021]. (In Ukrainian) Rosół, K., 2019. National image, media discourse – Poland and Ukraine. In: M. Apollo i M. Krupska-Klimczak, ed. Poland and Ukraine: Problems and prospects. Kraków: Wydawnictwo Naukowe Uniwersytetu Pedagogicznego, pp.67–81. (In Polish) Strilchuk, L., 2015. Problems of migration across the state border in modern Ukrainian-Polish relations. Local Lore Studies, 4–5, pp.105–109. (In Ukrainian) Stryjek, T. and Sklokin, V., ed., 2021. Historical Cultures of Poland and Ukraine. On the Sources of Misunderstandings Between Neighbors. Warszawa: Wydawnictwo Naukowe Scholar, Collegium Civitas. (In Polish) Stryjek, T., Konieczna-Sałamatin, J. and Zacharuk, K., 2017. Ukrainians about history, culture and Polish-Ukrainian relations. Warszawa: Narodowe Centrum Kultury. (In Polish) Ukraine. Verkhovna Rada of Ukraine, 2015. On the Legal Status and Honoring the Memory of Fighters for Ukraine’s Independence in the 20th сentury. Law of Ukraine № 314-VIII [online]. https://zakon.rada.gov.ua/laws/show/314-19#Text [Accessed 5 February 2021]. (In Ukrainian) V’iatrovych, V., 2011. The Gordian Knot: the second Polish-Ukrainian war 1942–1947. Kyiv: Kyievo-Mohylians’ka akademiia. (In Ukrainian) Zarembo, K., 2016. Foreign Policy Audit: Ukraine–Poland. Kyiv: Instytut svitovoi polityky. (In Ukrainian) Zashkilnyak, L., 1997. Attempts at Ukrainian-Polish understanding in the interwar Poland: expectation and reality. In: Ukrainian-Polish relations in Halychyna in the 20th century: materials of the international scientific-practical conference. Ivano-Frankivs’k, Ukraine, November 21–22, 1996. Ivano-Frankivs’k: Plaj. (In Ukrainian) Zashkilnyak, L., 2005. Ukraine between Poland and Russia: historiography and social consciousness. Ukrainian Historical Journal, 5, pp.93–113. (In Ukrainian) Zashkilnyak, L., 2008. Ukrainian-Polish relations of 20th century in social consciousness of Ukrainians and Poles. Visnyk of the Lviv University. Sociological series, 2, pp.127–137. (In Ukrainian)

РОЗВИТОК МЕТОДИКИ АУДИТУ ОБЛІКОВОЇ ПОЛІТИКИ ДЛЯ УПРАВЛІНСЬКИХ ЦІЛЕЙ

The article states that the process of making effective management decisions is impossible without relevant information, which is formed by the system of accounting and analytical support of economic activity on the basis of adequately, rationally and competently formed accounting policies. In our opinion, there is currently no single universal quantitative criterion that could determine the effectiveness of accounting policies of the enterprise. We believe that when conducting an audit of the effectiveness of accounting policy, it is advisable to use special quantitative criteria to assess the already implemented sections of accounting policy by the entity, namely: financial, management, tax, innovation, investment, dividend and others. The audit of the effectiveness of accounting policy, which involves determining the criteria for its evaluation, which is proposed to divide into two separate groups - a group of general indicators that are specific to each section of accounting policy and a group of special indicators that reflect the specifics and effectiveness of each section and method of accounting accounting policy. Accounting policy audit procedures for management accounting can be successfully applied both within agreed procedures and for the compilation of financial information. However, usually, the starting point in building management accounting is always the formation of accounting policies. The evaluation of accounting policies should be performed within the performance audit. It is noted that simultaneously with the audit of accounting policy should be a test to assess the effectiveness of the component system of management accounting that will assess the correctness of its implementation. Such a test was developed and presented in the article. This will improve the quality and efficiency of audit services and reduce audit risk. For business entities, conducting audit procedures regarding accounting policies will help improve the efficiency of management in general, make qualified, adequate management decisions, in particular, and encourage the company to long-term, effective development and operation.

Private sustainability governance, the Global South and COVID-19: Are changes to audit policies in light of the pandemic exacerbating existing inequalities?

The COVID-19 pandemic has disrupted global economic relations. Transnational private regulatory programs, such as sustainability certification and eco-labeling schemes that set standards for responsible production practices in global markets, have had to react. Private regulation’s market credibility is partially built on audits, which include field visits used to assess whether participating operators conform with a program’s standard. But COVID-19-related health and business restrictions have forced adjustments to field-audit policies. Literature on private governance has identified several barriers to participation of Global South operators, including the costs of certification, the availability of qualified auditors, and uncertain socio-economic benefits. Are audit policy changes made because of the COVID-19 pandemic exacerbating these barriers? We examine this question through a dataset constructed between April and November 2020 that contains information on COVID-19-related audit policy responses of 98 transnational private sustainability regulators. We describe the mixed transparency of these adjustments to date and five ways in which the adjustments create explicit and implicit barriers to operators from Global South countries. The changes create barriers through (1) the conditions set on when and how adjustments to audits are permitted, (2) the limited flexibility of substantive standards, (3) the potential costs of shifting to remote audits, (4) the focus on accommodating existing participants over new applicants, and (5) the potential challenges of accessing auditors to conduct assessments. We conclude with implications for research on private regulation post-COVID-19.

Analysis of Influence of Managerial Skills, Company Diversification Policy, Audit Committee, and External Audit and Their Impact on the Financial Reporting Aggressiveness (Study in Public Listed Manufacturing Companies)

Analysis of Influence of Managerial Skills, Company Diversification Policy, Audit Committee, and External Audit and Their Impact on the Financial Reporting Aggressiveness (Study in Public Listed Manufacturing Companies)

The AHK-Wales Report Card 2018: Policy Measures - is it possible to 'score' qualitative data?

Comprehensive and meaningful policy analysis in the field of physical activity is difficult, not least because of the variable influence of other policy domains. However, in 2011 a Policy Assessment Tool (PAT) was developed by members of the WHO European Network for the Promotion of Health-Enhancing Physical Activity (HEPA Europe) and tested in several different countries. In 2014, Wales joined a global initiative, active healthy kids (AHK) Global Alliance, that supported the development of country level 'Report Cards' scoring a range of indicators that influence physical activity amongst children and young people, one of which was labelled 'Government Strategies and Investments'. For the first two Report Cards this indicator and its associated 'score' was informed subjectively by expert consensus. In 2018, it was decided to utilize the Policy Audit Tool Version 2 (PAT v2) developed by HEPA Europe to aid analysis and to develop and test a scoring rubric aligned to the tool. The subsequent process indicated that the tool could be applied and translated into a 'grade' that could be used in conjunction with the other indicators of the AHK Report Card to generate overall Report Card grades. The use of both the HEPA PAT v2 and the scoring rubric offers an opportunity to provide greater consistency and potential for developing both comparative and trend data when assessing policy impact on physical activity in children and young people. These tools should be utilized by the AHK Global Alliance in future Report Cards.

A prospective study on antibiotic usage and cost pattern in an intensive care unit of a tertiary care hospital

Background: Antibiotic resistance is on rise and has become a worldwide problem, especially in intensive care unit (ICU) patients because of higher utilization and inappropriate usage of antibiotics. Consumption of drugs can be measured by defined daily dose (DDD)/100 bed-days as recommended by the WHO. Data of antibiotic utilization can be used for developing hospital antibiotic policy. Aims and Objectives: The current study was planned to assess the pattern of antibiotics usage from admission to discharge from the ICU and to assess the cost of antibiotic therapy. Materials and Methods: This study was observational, prospective in nature, conducted in an ICU of a tertiary care hospital from June 2019 to August 2019. The demographic data, clinical variables, the utilization of different antibiotics class (WHO-ATC classification, WHO/DDD), as well as for individual drugs and their cost incurred were recorded. Results: Of 101 patients, 68 patients (67.33%) received more than 1 antibiotic. Metronidazole was the most common antibiotic utilized at admission attributing to 29.70% and during entire ICU stay accounting to 68.32%. Metronidazole followed by ceftriaxone and piperacillin/tazobactam were the maximally utilized antibiotics with 35.32, 31.22, and 23.82, DDD/100 bed‑days, respectively. An average cost incurred to antibiotic therapy per patient was 1403 Indian rupees (INR). Conclusion: Metronidazole followed by ceftriaxone was the most commonly prescribed antibiotics during ICU stay. A higher percentage of total cost was attributed by meropenem. Regular prescription audit and modification of antibiotic policy are required to curtail the inapt use of antibiotics and economic burden not only on patient but also on hospital pharmacy.

How much the Iranian government spent on disasters in the last 100\xa0years? A critical policy analysis

BackgroundDuring the past 20 years, Iran has been experiencing a significant increase in the occurrence of disasters mainly due to the emergence of anthropogenic climate change. This paper aims at analyzing the trend of national budget allocation in Iran over the last 100 years to evaluate the focus of the Iranian state on the four phases of Preparedness, Mitigation, Response, and Recovery and propose modifications.MethodsIt is used a critical policy analysis with what’s the problem represented approach. In this approach is focused on problematization and policy gaps. The most important policy statement in any government is the budget. During the first screening, 1028 regulations and laws were found from 1910 to 2020. After full text screening, 494 regulations and laws related to budget allocation to disasters were analyzed.ResultsThe Iranian government has spent around 29 billion USD on disasters during the last 100 years. Droughts, earthquake and flood have costs the government more than other disasters, accounting for more than 14, 6.9, and 6.1 billion USD, respectively, in the allocated budget. Most of the Iranian government expenditure during the last 100 years on various disasters such as drought, flood, earthquake, and COVID-19 has been spent on involuntary costs including Response and Recovery. Mitigation and Preparedness are the two critical disaster management phases with very small shares of national budgeting.ConclusionsFrom policy audit and policy gaps it is concluded that Iranian governments during last 100 years, problematized the issue of “disasters strike” and not “disasters’ risks”. In time of disasters, governments tried to solve the issues or impacts of disasters with budgeting to response and recovery. Nevertheless, disasters’ prevention or mitigation or preparedness was not a problem for Iranian governments from 1920 to 2020.

Disclosure of corporate tax reports, tax enforcement, and price information

• We investigate the consequences of public disclosure of tax return information. • Managers report profits and trade according to the disclosed information. • The information content of stock prices varies with the tax disclosure regime. • Tax report disclosure improves market performance but can reduce tax revenue. • Our findings are relevant for policy makers in the tax disclosure debate. This paper analyzes the effects of disclosing corporate tax reports on both financial markets’ performance and tax revenue. To this end, we characterize the optimal auditing policy of the tax enforcement agency and the optimal tax reporting strategy of a firm. The manager of the firm has the possibility of trading in the firm’s stock and, therefore, he cares about the information disclosed through the tax report. Our analysis suggests that, despite disclosure of the tax reports being beneficial for market performance (as the spread is smaller than under no disclosure), the tax agency might have incentives to not disclose the tax report when its objective is to maximize expected net tax collection. We also draw empirical and policy implications about the effect of the tax agency's efficiency on both trading costs and net tax collection. Our results shed light on the debate about the costs and benefits of disclosure.

A Rapid Review of Communication Strategies for Physical Activity Guidelines and Physical Activity Promotion: A Review of Worldwide Strategies.

To support the strategy development for communication of the updated physical activity (PA) guidelines, the UK Chief Medical Officers' Expert Panel for Communication was created. To help inform this process, a rapid review was performed to identify and describe how other nations are communicating their PA guidelines and PA generally. Elements of the health-enhancing physical activity policy audit tool created by the World Health Organization were used to investigate all 195 countries. Seventy-seven countries had their own guidelines; 53 used the World Health Organization guidelines, and for 65 countries, no guidelines could be found. For the communication, 27 countries used infographics; 56 had government policies/documents, and 11 used a mass media campaign. Only 6 of these had been evaluated. Although many countries used infographics, there were no associated evaluations. As such, any future communication strategies should incorporate an evaluation. Mass media campaigns had the strongest evidence base, proving to be an effective strategy, particularly when incorporating aspects of social marketing. This review provides an insight into strategies countries worldwide have taken to communicate PA guidelines and PA promotion. These should be carefully considered when deciding how best to communicate and promote PA guidelines.

ДЕРЖАВНИЙ АУДИТ ЯК СУЧАСНИЙ ІНСТРУМЕНТ ПОПЕРЕДЖЕННЯ КОРУПЦІЇ

Анотація. Корупція завдає шкоди в усіх сферах суспільства і підриває управління. Саме тому антикорупційна реформа була визнана одним із векторів пріоритетів безпеки у Стратегії сталого розвитку «Україна-2020» і передбачає впровадження ефективних антикорупційних механізмів. Визначено, що аналіз впровадження кращого досвіду зарубіжних країн, які змогли суттєво знизити рівень і масштаби корупції, є важливим кроком для забезпечення ефективності антикорупційної реформи. Обґрунтовано, що в українському антикорупційному законодавстві проігноровано роль Рахункової у створенні превентивних умов для запобігання корупції. Проаналізовано вимоги міжнародного стандарту державного аудиту ISSAI5700 «Керівництво з аудиту попередження корупції», що був ухвалений 2016 року. Акцентовано, що прозорість і підзвітність управління зменшує необмежену (монопольну) владу, посилену наявністю дискреційних повноважень, які є основою корупції. Визначено, що описані в ISSAI 5700 такі корупційні порушення, як непотизм (кумівство), кронізм, хабарництво і вимагання, також поширені в Україні. Обґрунтовано доцільність проведення державного аудиту як інноваційного інструменту в боротьбі з корупцією. Усунення передумов поширення корупції та чинників мотивування корупційних дій є ефективними запобіжниками в антикорупційній боротьбі. Проведення періодичних державних аудитів антикорупційної політики забезпечуватиме поінформованість суспільства щодо ефективності та результативності антикорупційної політики в цілому і дотримання політики доброчесності окремими суб’єктами державного сектору. Розроблено алгоритм державного аудиту антикорупційної політики. Запропоновано перелік заходів, реалізація яких дозволить забезпечити системний підхід, що позитивно позначиться на результативності та ефективності боротьби з корупцією в Україні. Ключові слова: державний аудит, корупція, доброчесне управління, антикорупційна стратегія, корупційні ризики. Формул: 1; рис.: 1; табл.: 1; бібл.: 22.

Reliability and Predictive Validity of Dental Arch Relationships Using the 5-Year-Olds' Index and the GOSLON Yardstick to Determine Facial Growth.

To determine reliability and predictive validity of the 5-year-olds'(5YO) Index and GOSLON Yardstick in 119 patients born with unilateral cleft lip and palate at 5, 7/8, 10, 15/16, and 19 years. Five hundred thirty-four dental study models were appraised by 2 teams in 2 centers, twice in each center. Intrateam and interteam reliability in scoring the models was calculated using κ. Dental arch prediction rates were calculated as the proportion of models remaining in the same category (good-scores 1 and 2; fair-score 3; poor-scores 4 and 5) over time. Intrateam and interteam κ statistics ranged from 0.74 to 0.89 and from 0.74 to 0.81, respectively. The 5YO Index and GOSLON Yardstick at 5 years produced almost identical results. The prediction rate of 19-year-old (n = 106) outcome was >80% for those in groups 1 and 2 at 5 years, while for those in groups 4 and 5 prediction was poor (<40%). Prediction of groups 4 and 5 remained poor until 10 years when it increased to 77%. At 15/16 years prediction rate was 93% for those in groups 4 and 5. Prediction of cases in group 3 was very poor at all ages. These results question the predictive value of "poor" dental arch relationships before 10 years of age. However, the predictive value of "good" dental arch relationship scores over time is good in all age groups. This has implications for audit policies to predict facial growth outcomes.

Effectiveness of Clinical Nurses’ interventions in reducing medication errors in a paediatric ward

To evaluate a bundle of interventions, developed and implemented by nurses, to reduce medication administration error rates and improve nurses' medication administration practice. Medication administration errors are a problematic issue worldwide, despite previous attempts to reduce them. Most interventions to date focus on isolated elements of the medication process and fail to actively involve nurses in developing solutions. An Action Research (AR) three-phase quantitative study. Phase One aimed to build an overall picture of medication practice. Phase Two aimed to develop and implement targeted interventions. During this phase, the research team recruited six clinical paediatric nurses to be part of the AR Team. Five interventions were developed and implemented by the clinical nurses during this phase. The interventions were evaluated in Phase Three. Data collection included medication incident data, medication policy audits based on hospital medication policy and Safety Attitudes Questionnaire. Quantitative analysis was undertaken. The Standards for QUality Improvement Reporting Excellence (SQUIRE) checklist was followed in reporting this study. Postimplementing the interventions, medication error rates were reduced by 56.9% despite an increase in the number of patient admissions and in the number of prescribed medications. The rate of medication errors per 1,000 prescribed medications significantly declined from 2014 to 2016. The ward nurses were more compliant with the policy in postintervention phase than preintervention phase. The improvement in SAQ was reported in five of the seven domains. Clinically based nurse's participation in action research enabled practice reflection, development and implementation of a bundle of interventions, which led to a change in nursing practice and subsequent reduction in medication administration error rates. Active engagement of nurses in research empowers them to find solutions that are tailored to their own practice culture and environment.

Auditor's report, auditor's size and value relevance of accounting information

PurposeThe present study sets out to examine the effect of auditor's report and audit firm size on the value relevance of accounting information of the companies listed on the Tehran Stock Exchange during the years 2008–2017.Design/methodology/approachThe study includes a sample of 1,530 firm-year observations drawn from the listed companies, and the research hypotheses were analyzed using multivariate regression model based on panel data.FindingsThe findings reveal that auditor's report and audit firm size are positively and significantly correlated with two indicators of the value relevance of accounting information including value relevance of earnings and book value per share. Also our results exhibit robustness to the alternative measure of auditor's attributes.Research limitations/implicationsAs far as we know, this is the first study to analyze the association between auditor's attributes and value relevance of accounting information in emerging capital markets, thereby generating certain implications for investors, managers, capital market policy makers and audit profession regulators in general and those in emerging markets in particular.Practical implicationsOur findings have implications for policy makers, regulators, managers and investors. Our evidence on the positive association between auditor's size and value relevance of accounting information should help policy makers and regulators which they improve value relevance of accounting information and financial reporting by integrating small audit firms and setting up larger audit firms.Originality/valueA rise in the value relevance of accounting information deserves further attention while drawing investment, selling the stocks of existing firms and increasing investor's decision-making ability. The way how auditor's attributes can promote the value relevance of accounting information is still open to new research.

The implementation of probity audit to prevent fraud in public procurement of goods and services for government agencies

The procurement activities to obtain goods and services for government agencies in Indonesia are susceptible to becoming a medium of various types of fraud. Probity audit is a novel approach in which real-time audit is implemented in the process of goods and services procurement to overcome ongoing fraud issues. This study aimed to evaluate the implementation of probity audit with reference to applicable regulations. This research was a descriptive qualitative study analyzed using the document analysis method. The object of the study was the Inspectorate of the National Public Procurement Agency (LKPP) as the Government Internal Supervisory Apparatus of LKPP. The study results showed that, first, the suitability of facilities and infrastructure to implement probity audit was fairly good; second, the implementation of probity audit was satisfactory and in accordance with the guidelines for probity audit; third, the issue during the implementation of probity audit included the absence of policy and Standard Operating Procedure (SOP) for the implementation of probity audit in LKPP. This research was also expected to become one of the relevant sources for future researchers and assist the government in implementing the probity audit policy in Indonesia.

Benchmarking of Industrial Energy Efficiency. Outcomes of an Energy Audit Policy Program

Latvia’s industrial energy efficiency policy imposes the implementation of mandatory energy audits and energy management systems in large industrial enterprises and large industrial electricity consumers to improve industrial competitiveness, to move towards a carbon-neutral economy and to increase the security of supply. Companies affected by this energy efficiency policy are obliged to report to the national energy efficiency monitoring system on energy efficiency measures indicated in energy audits or energy management systems with the highest savings or economical potential. The purpose of this study was to assess the initial outcomes of the first industrial energy efficiency program in Latvia, using data from the national energy efficiency monitoring system, including an analysis of individual energy audit reports, and benchmarking it with findings from a similar program, thereby revealing untapped energy efficiency and CO2 emission reduction potential. Although the national monitoring system made it possible to ascertain results of the energy efficiency program, the statistical analysis of the data did not allow for a robust conclusion on the technical or economic industrial energy efficiency potential. This study suggests that Latvia’s energy efficient policy should continue its course in implementation and provides recommendations for improvements on the national energy efficiency monitoring system.

Internal Audit Practices for Risk Management in Real Estate Entities

Real Estate business is undergoing a turbulent change at the global level. With the regulators introducing new socially beneficial regulations, introduction of policies of green environment in realty projects, the business requires a guide and support from the professionals. In this regard, cost and management accountants will have to have through understanding of the business policies, laws and regulations, be aware of the local practices and other challenges and guide the stakeholders in the business. Considering this factor, we can strengthen our internal audit policies, procedures and guidelines thereby creating a value addition to the stakeholders in terms of statutory compliance, long term wealth creation and cost management. The internal audit should not result in performance management but also help to attain effective and efficient decisions.

Development of a Local Health-Enhancing Physical Activity Policy Analysis Tool in France: CAPLA-Santé

The promotion of health-enhancing physical activity (HEPA) has become a key objective in public health policy. Therefore, based on the national HEPA Policy Audit Tool Version 2 (HEPA PAT v2) of the World Health Organization, a tool was designed to support local governments in assessing HEPA policies. This study aims to describe the adaptation and testing of the HEPA policy analysis tool (CAPLA-Santé) at the local level in France. The work was conducted in three stages: (1) an intersectoral group of experts was constituted, and the group adapted each item of the HEPA PAT v2 tool to the local level; (2) a testing phase with seven local governments helped to collect data and feedback on the tool; and (3) a final workshop was organized to adjust and finalize the tool. The final version of CAPLA-Santé contains 21 items divided into six major sections: overview of HEPA stakeholders in the local government area, policy documents, policy contents, funding and political engagement, studies and measures relating to physical activity in the local government area, and progress achieved and future challenges. CAPLA-Santé allows the collection and in-depth analysis of local level policies to assess the progress in promoting HEPA and intersectoral collaboration as well as identifying successful policy levers and remaining challenges.

The impact of mandatory energy audits on building energy use

Cities are increasingly adopting energy policies that reduce information asymmetries and knowledge gaps through data transparency, including energy disclosure and mandatory audit requirements for existing buildings. Although such audits impose non-trivial costs on building owners, their energy use impacts have not been empirically evaluated. Here we examine the effect of a large-scale mandatory audit policy—New York City’s Local Law 87—on building energy use, using detailed audit and energy data between 2011 and 2016 for approximately 4,000 buildings. This specific policy context, in which the compliance year is randomly assigned, provides a unique opportunity to explore the audit effect without the self-selection bias found in studies of voluntary audit policies. We find energy use reductions of approximately –2.5% for multifamily residential buildings and –4.9% for office buildings. The results suggest that mandatory audits, by themselves, create an insufficient incentive to invest in energy efficiency at the scale needed to meet citywide carbon-reduction goals. Although more cities are considering mandatory building energy audits, their effect on energy use in buildings is not clear. Using data from New York, Kontokosta et al. estimate the extent to which Local Law 87 mandating building energy audits has contributed to a decrease in energy use.