Audit Of Practice Research Articles

Empowering nurses to increase engagement in advance care planning in a medicine transitional care unit: a best practice implementation project.

Advance care planning (ACP) communication and documentation are often inadequate, leading to care that is inconsistent with patients' preferences and moral dilemmas for family members. Nurses are patient advocates optimally positioned to initiate ACP but many feel that they lack the training and skills to navigate these conversations. The objective of this project was to increase nurses' capacity to engage in ACP. This project used the JBI audit and feedback method to implement evidence into practice. The JBI Practical Application of Clinical Evidence System and Getting Research into Practice audit tools were used to incorporate ACP into nursing workflow. Eight audit criteria were created based on a JBI evidence summary. Compliance was measured by reviewing ACP notes from electronic health records and online survey responses. A baseline audit was followed by educational presentations and development of posted materials. Three follow-up audits examined sustainability. Compliance with the best practice recommendation for nurses to engage in ACP discussions increased from 55% to 80%. There was improvement from zero ACP notes at baseline (0% compliance) to 12 ACP notes in the final audit. Of these notes, 42% included all best practice elements and 92% included patients' treatment preferences. Development of an integrative nursing education plan for ACP empowers nurses to engage in vital conversations. Informing nurses of their scope of practice, defining terms and expectations, and encouraging them to attempt and document conversations will benefit patients. Future initiatives would benefit from incorporating practical opportunities without real-life implications and providing continued support to cohorts.

ASSESSING THE INTEGRATION OF ENERGY AUDIT AND MANAGEMENT PRACTICES WITHIN SUSTAINABLE FINANCE FRAMEWORKS

Energy efficiency and management practices are increasingly being integrated into sustainable finance frameworks as organizations seek to reduce energy consumption, costs, and emissions. However, comprehensive analysis of the implementation and impacts of energy audits and management under these frameworks has been limited. This research conducts an assessment of how energy auditing and management practices are being incorporated into sustainable finance policies, tools, and reporting methodologies. The study utilizes a mixed methods approach combining broad quantitative benchmarking and qualitative case studies. First, an extensive benchmarking framework is developed to assess and compare the integration of energy audit and management provisions across major sustainable finance frameworks, standards, and guidelines. Quantitative data is compiled and analyzed to identify strengths, gaps, and opportunities for improvement. Next, an in-depth qualitative case study analysis is conducted on a select group of organizations to develop a nuanced understanding of motivations, implementation challenges, and measurable impacts related to adopting energy management practices within sustainable finance commitments. Cases represent diverse sectors, geographies, and sustainable finance frameworks. Data collection involves sustainability reports, internal documents, and key informant interviews. This dual-pronged assessment methodology allows for a comprehensive analysis of the current landscape as well as targeted insights to inform the effective integration of energy management activities into sustainable finance efforts. The benchmarking provides a systematic overview of the field, while the case studies add a rich, practical understanding of real-world implementation. By evaluating integration depth, extent of implementation, motivations, challenges, and impacts, this study generates actionable intelligence to advance energy management as a key component of sustainable finance frameworks and commitments. The analysis provides both specific recommendations and a framework to inform future integration efforts by governments, standard setters, reporting organizations, and practitioners.

Shaping Market Perceptions: An Investigation into Macedonian Bank Stock Prices and their Drivers

This research paper examines the effects of return on assets (ROA), earnings per share (EPS), and audit opinion as a control variable, on the stock prices of banks in North Macedonia. The primary aim of this research endeavor is to scrutinize the influence exerted by these financial metrics on the stock prices pertaining to banking institutions within the region of North Macedonia, while also endeavoring to ascertain the extent of said influence. To analyze this relationship, a linear multiple regression model is employed. Data were collected from the audited financial statements and annual reports of all 12 banks in North Macedonia over a ten-year period from 2012 to 2021. The research findings illustrate a notable statistical influence of audit opinions and earnings per share (EPS) on the stock valuations of banks within the North Macedonian context. To elucidate, the positive coefficient associated with the audit opinion variable signifies its discernible sway on stock prices. Likewise, the positive coefficient linked with the EPS variable highlights that augmented earnings per share correlate with an upswing in stock prices. However, it is important to note that when audit opinion is excluded from the model, the results change, and ROA shows a statistically significant impact on stock prices. This suggests that the inclusion of audit opinion as a control variable affects the relationship between ROA and stock prices. These findings imply that investors in the banking sector in North Macedonia consider audit opinion and EPS as crucial indicators of a bank's financial health, influencing their investment decisions. Maintaining a positive audit opinion and increasing EPS are important factors for boosting stock prices, which is valuable information for bank managers and investors. The recent changes in the audit report format, including the reporting of Key Audit Matters (KAM), have not yet been implemented in the domestic audit practice. As a result, auditors do not report on KAM, which may have influenced the research results differently. Also, the small sample size can be perceived as a limitation of the research. With only 12 banks in the Macedonian banking sector, the generalizability of the findings may be restricted. Future research could consider expanding the sample to enhance the representativeness of the study.

Appropriateness of Immunosuppression and Blood Product Utilization in Acquired Hemophilia A: A Multicentre Provincial Practice Audit

Introduction: Acquired hemophilia A (AHA) is a life-threatening bleeding disorder associated with significant morbidity and mortality. Despite publication of international consensus guidelines, quality of care and guideline adherence have not been examined. While some jurisdictions have reference centres for AHA management, in Canadian provinces outside of Quebec, AHA is managed in both hemophilia treatment centres (HTCs) and community hospitals. We performed a multicentre practice audit in a Canadian province to assess use of immunosuppressive therapy (IST), blood product utilization, and evaluate treatment burden and outcomes. Methods: We included adults diagnosed with AHA (January 2000-December 2021) in Alberta, Canada, and examined the following quality of care indicators: delayed IST initiation from diagnosis, corticosteroid use alone in high-risk AHA (FVIII <0.01 IU/ml or FVIII inhibitor >20 BU/ml), cyclophosphamide use in low-risk patients (FVIII ≥0.01 IU/ml and inhibitor ≤20 BU/ml), prolonged cyclophosphamide use (>6 weeks), and inappropriate use of plasma, intravenous immunoglobulin (IVIG) and hemostatic products. Outcome measures included response, length of stay (LOS) and 30-day readmission. We evaluated treatment burden including frailty syndromes, increased level of care and hospitalization for treatment-related adverse events. Results: Of the 38 patients diagnosed with AHA, 25 (66%) were female, the median age was 74 years (IQR 61-81), and median Charlson comorbidity index was 5 (IQR 3-7). Cardiovascular comorbidities were common, including venous thromboembolism (5; 13%), atrial fibrillation (5; 13%), and myocardial infarction (4; 11%). Fifteen (39%) had ≥1 frailty syndromes, including functional dependence (6; 16%), dementia (6; 16%), falls/fractures (5; 13%), and depression/anxiety (3; 8%). Five (13%) patients required higher levels of care (long term care placement) following discharge. Twenty-one (55%) patients had high-risk disease and 17 (45%) had low-risk. In those with low-risk disease, 11 (29%) had inhibitor titres 5-20 BU/ml and 6 (16%) had inhibitors <5 BU/ml. Despite diagnostic delays ≥7 days from bleeding in 15 (39%), most received prompt initiation of IST (median 0 days [IQR 0-3] from diagnosis). First-line IST included: prednisone (38; 100%), cyclophosphamide (23; 61%), and rituximab (13; 34%). IVIG was prescribed in 5 (13%), out of keeping with guideline recommendations. We observed very high rates of first-line cyclophosphamide use in low risk AHA (11/17; 65%), including 4/6 with inhibitor titres <5 BU/ml (Table 1). First-line cyclophosphamide was also used in 3 reproductive-aged women. Prolonged courses of cyclophosphamide >6 weeks and >6 months were used in 21/23 (91%) and 7/23 (30%) patients, respectively. Two high-risk patients did not receive cyclophosphamide or rituximab-containing therapy. Of the 58 episodes of bleeding events, 41 (71%) were ISTH major bleeds. Fifteen (26%) bleeding events did not receive hemostatic therapy, whereas 27 (47%), 19 (33%), and 3 (5%) were treated with recombinant factor VIIa, activated prothrombin complex concentrates, and porcine FVIII, respectively. Dosing of bypassing agents was in keeping with guidelines. DDAVP and human FVIII were inappropriately used in 3/58 (5%) and 1 (2%) bleeding episodes, respectively. Most patients (24; 63%) received red cell transfusions with a median of 2 (IQR 0-7) units each. Five (13%) patients received a total of 18 units of plasma. Clinical responses included: complete remission (CR) in 30 (79%), partial remission in 3 (8%), and unevaluable due to early deaths in 5 (13%). All 5 patients who relapsed (13%) achieved second CR. The median LOS was 38 days (IQR 19-57) across 95 hospitalizations. The 30-day readmission rate was 24%. Reasons for admission included bleeding (50/95; 53%), infections (14/95; 15%), and other treatment side-effects (13/95; 14%). Conclusion: In this provincial cohort of AHA patients with high comorbidity and frailty, we identified gaps in quality of care including overuse of cyclophosphamide in patients with low-titre inhibitors, prolonged duration of cyclophosphamide, and inappropriate use of IVIG and plasma. Aggressive cytotoxic therapy predisposes patients to unnecessary risks of infections and malignancies. Our findings highlight the need for centralization of care in specialized centres and education initiatives.

Improvement of violence management among nurses in Iran: The best practice implementation project in a health promoting hospital.

This project aimed to assess compliance with evidence-based criteria' for the prevention and management of workplace violence against nursing staff in Shahid-Beheshti hospital, Maragheh, Iran. Workplace violence is a managerial and workplace occupational health and safety issue that can affect the performance of an institution. Further, it might turn the work environment into an insecure and hostile one which can influence the performance of employees and their professional relationships negatively. Nevertheless, staff have their own legal rights, and their organizations are legally and ethically in charge of providing them with safe work environments. Following the JBI Practical Application of Clinical Evidence System and Getting Research into Practice audit and feedback tool with three phases of activities, this project utilized an implementation framework incorporating quality improvement. Furthermore, the audit tool was used to establish the project and set up the measurement and evaluation of three evidence-based criteria. The post-implementation audit results indicated a significant improvement in violence management and prevention. The compliance rate on the first criterion, i.e. aggression management training, increased from 49% at baseline to 81% at the end. The second criterion, i.e. timely support and assistance following an incident, exhibited greater increase from eight to 73%. Finally, an increased compliance was noted on the third criterion, i.e. policy for risk management and safe environment, from 22 to 77%. The current project successfully implements evidence-based violence management in Shahid-Beheshti hospital. It reveals significant results on compliance and the increasing knowledge of nurses on evidence-based stress management, communication skills and self-companion.

Quality audits of nuclear medicine practices in a middle-income African setting.

The International Atomic Energy Agency (IAEA) introduced a Quality Management Audits in Nuclear Medicine (QUANUM) programme, to improve nuclear medicine practice standards aligned with international standards through self-assessments. The absence of quality management audits in nuclear medicine departments could potentially result in a compromise in the safety and quality of patient care. To date, there is no evidence that quality audits have been conducted in nuclear medicine departments of this middle-income country. This quality audit, therefore, assessed conformance to the IAEA QUANUM programme in four nuclear medicine departments. The study adopted a quantitative methodological exploratory approach. The IAEA QUANUM programme was used to audit nuclear medicine services' overall activity such as clinical practice, management, radiopharmacy, general and radiation safety, quality assurance, operations and services. The data was collected via document analysis in four nuclear medicine department identified as Sites A-D. Overall results showed that Site A conformed with 247 out of 370 (67%) counts and non-conformed with 123 out of 370 (33%) counts whilst Site B conformed with 205 out of 342 (60%) counts and non-conformed with 137 out of 342 counts (40%). Site C conformed with 259 out of 345 (75%) counts and non-conformed with 86 out of 345 (25%) counts. Site D conformed with 166 out of 349 (48%) counts and non-conformed with 183 out of 349 (52%) counts. The study yielded 125 overall recommendations. All the sites demonstrated good compliance to international standards in radionuclide therapy. Site A complied poorly in strategies and policies, whilst Site B complied poorly in quality control of equipment. Site C showed poor compliance to human resource development and Site D showed aspects pertaining to administration and management as well as evaluation of quality systems.

Technical Audit and Unethical Practices in the Construction Industry

Technical Audit and Unethical Practices in the Construction Industry

Athrodesis of the lateral atlanto-axial joint for the relief of neck pain and cervicogenic headache.

Osteoarthrosis of the lateral atlanto-axial joint (LAAJ) may be a cause of upper neck pain and headache. Intra-articular injection of steroids may provide only short-lasting relief. For intractable pain, arthrodesis of the joint might be considered. To determine the success rates of arthrodesis of the lateral atlanto-axial joint for relieving neck pain and disability. Practice audit. Private practice of senior author. Prospective series of 23 consecutive patients. Outcomes were measured using a numerical rating scale for neck pain, and the Neck Disability Index for disability. Success rates were calculated for various degrees of improvement of neck pain at long-term follow-up (8-40 months), and for achieving various combinations of improvement of both neck pain and disability. Complete relief of pain was achieved in 40% of patients, with a further 40% achieving at least 50% relief. At long-term follow-up, 30% of patients had no neck pain and no disability, and a further 25% had only minimal pain, minimal disability, or both. The present study did not corroborate earlier studies that claimed outstanding outcomes for arthrodesis of the LAAJ, but its outcomes are consonant with more recent studies that provided transparent outcome data. These studies provide Pain Physicians with empirical data on success rates and outcomes, upon which they can base their consideration of referral for arthrodesis.

Budget monitoring, accountability practices and their influence on the efficiency of county health systems in Kenya.

Public Finance Management (PFM) practices influence the attainment of health system goals. PFM processes are implemented within the budget cycle which entails the formulation, execution, and monitoring of government budgets. Budget monitoring and accountability actors, structures, and processes are important in improving the efficiency of health systems. This study examined how the budget monitoring and accountability processes influence the efficiency of county health systems in KenyaWe conducted a qualitative case study of four counties in Kenya selected based on their relative technical efficiency. We collected data using in-depth interviews with health and finance stakeholders (n = 70), and document reviews. We analyzed data using a thematic approach, informed by our study conceptual framework. We found that weak budget monitoring and accountability mechanisms compromised county health system efficiency by a) weakening the effective implementation of the budget formulation and execution steps of the budget cycle, b) enabling the misappropriation of public resources, and c) limiting evidence-informed decision-making by weakening feedback that would be provided by effective monitoring and accountability. Devolution meant that accountability actors were closer to implementation actors which promoted timely problem solving and the relevance of solutions. Internal audit practices were supportive and provided useful feedback to health system managers that facilitated improvements in budget formulation and execution. The efficiency of county health systems can be improved by strengthening the budget monitoring and accountability processes. This can be achieved by increasing the population's budget literacy, supporting participatory budgeting, synchronizing performance and financial accountability, implementing the existent budget monitoring and accountability mechanisms, rewarding efficiency, and sanctioning inefficiency.

Charles J. Hirsch, Controller, Golden Nugget Casino: Rolling the Dice on Statistical Sampling and Analysis

ABSTRACT Charles J. Hirsch was an accountant and controller for the Golden Nugget casino from 1950 to 1970. He contributed to a movement in the 1950s and 1960s to advance the use of statistical sampling and analysis in the accounting profession. This manuscript is based on analysis of Hirsch’s professional papers, held at the University of Nevada, Las Vegas, Libraries Special Collections and Archives. Hirsch used statistical sampling and analysis at Golden Nugget when statistical techniques had not yet been widely accepted or implemented by practicing accountants and auditors. Beginning in 1959, Hirsch made numerous conference presentations describing his work. In addition, Hirsch explicitly challenged the accounting profession to follow his lead and integrate statistical sampling and analysis into existing practice. In doing so, he joined an exclusive group of individuals, including Robert Trueblood, who were early advocates for using statistical techniques to improve the practice of accounting and auditing.

Revisiting Uşak Terakki-i Ziraat Turkish Joint Stock Company (1925–1931): A Case Study of Turkey’s Early Financial Reporting Culture

ABSTRACT This research offers an in-depth examination of the early financial reporting culture in Republican Turkey, using the Uşak Terakki-i Ziraat Turkish Joint Stock Company (Uşak Sugar Company) as a case study. The analysis of the company's financial statements from 1925 and 1931 reveals the development of financial reporting practices during a transformative period, marked by industrialization efforts and the introduction of the 1926 Turkish Commercial Code and Income Tax Law. The study identifies both progress and challenges in financial reporting, including detailed fixed assets classifications, accounting irregularities, inadequate auditing and working capital management practices. The findings indicate that these issues, alongside macroeconomic factors, have contributed to the company’s liquidation in 1932. This failure could have indirectly catalyzed a shift toward statist economic policies in the 1930s. JEL Classifications: M41; O14.

An orthogeriatric service can reduce prolonged hospital length of stay in hospital for older adults admitted with hip fractures: a monocentric study

BackgroundThe Blue Book (2005), recommended guidelines for patients care with fragility fractures. Together with introduction of a National Hip Fracture Database Audit and Best Practice Tariff model to financially incentivise hospitals by payment of a supplement for patients whose care satisfied six clinical standards), have improved hip fracture after-care. However, there is a lack of data-driven evidence to support its effectiveness. We aimed to verify the impact of an orthogeriatric service on hospital length of stay (LOS)—duration from admission to discharge.MethodsWe conducted a repeated cross-sectional study over a 10 year period of older individuals aged ≥ 60 years admitted with hip fractures to a hospital.ResultsAltogether 2798 patients, 741 men and 2057 women (respective mean ages; 80.5 ± 10.6 and 83.2 ± 8.9 years) were admitted from their own homes with a hip fracture and survived to discharge. Compared to 2009–2014, LOS during 2015–2019, when the orthogeriatric service was fully implemented, was shorter for all discharge destinations: 10.4 vs 17.5 days (P < 0.001). Each discharge destination showed reductions: back to own homes, 9.7 vs 17.7 days (P < 0.001); to rehabilitation units: 10.8 vs 13.1 days (P < 0.001); to residential care: 15.4 vs 26.2 days (P = 0.001); or nursing care, 24.4 vs 53.1 days (P < 0.001). During 2009–2014, the risk of staying > 3 weeks in hospital was greater by six-fold and pressure ulcers by three-fold. The number of bed days for every thousand patients per year was also shortened during 2015–2019 by: 1665 days for discharge back to own homes; 469 days with transfer to rehabilitation units; 1258 days for discharge to residential care, and 5465 days to nursing care. Estimated annual savings (2017 costs) per thousand patients after complete establishment of the service was about £2.7 m.ConclusionsImplementation of an orthogeriatric service generated significant reductions in hospital LOS for all patients, with associated cost-savings, especially for those discharged to nursing care.

IMP2ART: development of a multi-level programme theory integrating the COM-B model and the iPARIHS framework, to enhance implementation of supported self-management of asthma in primary care

BackgroundSupported asthma self-management, incorporating an asthma action plan and annual clinical review, has been recommended by UK/global guidelines for over three decades. However, implementation remains poor, as only around a third of individuals receive basic asthma care, according to the UKs leading respiratory charity Asthma and Lung UK. A systematic review of implementation studies recommended that a whole systems approach targeting patients, healthcare professional education, and organisations is needed to improve implementation of supported asthma self-management in primary care. The IMPlementing IMProved Asthma self-management as RouTine (IMP2ART) is a national Hybrid-II implementation cluster randomised controlled trial that aims to evaluate such an approach. This paper describes the development of the implementation strategy for IMP2ART with particular focus on the integration of multiple level theories.MethodsThe Medical Research Council design and evaluation of complex interventions framework and the Person-Based Approach to intervention development were used as guidance for stages of strategy development. Specifically, we (i) set up a multidisciplinary team (including practicing and academic clinicians, health psychologists, public health and patient colleagues), (ii) reviewed and integrated evidence and theory, (iii) developed guiding principles, (iv) developed prototype materials, and (v) conducted a pre-pilot study before final refinement.ResultsThe implementation strategy included resources for patients, team-based and individual healthcare professional education, practice audit and feedback, and an asthma review template, as well as a facilitator role accessible to primary care practices for 12 months. The synthesis of the integrated Promoting Action on Research Implementation in Health Services (iPARIHS) and Capability, Opportunity, Motivation and Behaviour (COM-B) frameworks led to an evolved framework bringing together important implementation and behaviour change elements which will be used as a basis for the study process evaluation.ConclusionsA description of rigorous implementation strategy development for the IMP2ART study is provided along with newly theorised integration of implementation and behaviour change science which may be of benefit to others targeting implementation in primary care.Trial registrationISRCTN15448074. Registered on 2nd December 2019.

Developing realistic benchmarks for glaucoma care delivery

ABSTRACT Clinical Relevance Realistic benchmarks can serve as comparators for optometrists wishing to engage in clinical practice audits of their glaucoma care. Background The iCareTrack study established the appropriateness of glaucoma care delivery through clinical record audits of Australian optometry practices. Benchmarks required for monitoring and improving glaucoma care delivery do not exist. This study developed realistic benchmarks for glaucoma care and then benchmarked the performance of practices from the iCareTrack study to establish aspects of care that warrant attention from quality improvement initiatives. Methods Benchmarks were developed from the pre-existing iCareTrack dataset using the Achievable Benchmarks of Care (ABC) method. The iCareTrack study had audited the appropriateness of glaucoma care delivery against 37 clinical indicators for 420 randomly sampled glaucoma patient records from 42 Australian optometry practices. The four-step ABC method calculates benchmarks based on the top 10% of best-performing practices adjusted for low patient encounter numbers. iCareTrack results were compared to the benchmarks to explore the distribution of practices that were at, above or below benchmark. Results Benchmarks were developed for 34 of 37 iCareTrack indicators. For 26 (of 34) indicators, the benchmarks were at or above 90% appropriateness. The benchmarks for 14 (of 34) iCareTrack indicators were met by more than 80% of eligible practices, indicating excellent performance. Some aspects of glaucoma care such as peripheral anterior angle assessment, applanation tonometry, and visual field assessment appeared to be delivered sub-optimally by optometrists when compared to the benchmarks. Conclusion This study established benchmarks for glaucoma care delivery in optometry practices that reflect realistic and top achievable performance. The large number of indicators with benchmarks above 90% confirmed that glaucoma care can and should be delivered by optometrists at very high levels of appropriateness. Benchmarking identified pockets of sub-optimal performance that can now be targeted by quality improvement initiatives.

Internal Audit Operational Efficiency and Performance of Public Institutions in Rwanda: The Case of Ngoma District

This study aimed to investigate the impact of internal audit operational efficiency on the performance of public institutions in Rwanda, using a case study of Ngoma District. The study aimed to identify the main internal control activities, assess the role of internal audit operations in identifying and assessing risks, establish the effects of internal audit operations on ensuring compliance with laws, regulations, and internal policies, analyze the contributions of internal audit operations in detecting and deterring fraudulent activities, and find out the impact of an effective audit system on operational efficiency. The target population consisted of 120 staff working at the Ngoma District head office in Kigali, with 92 being a sample. Primary data was collected through structured questionnaires and secondary data from Ngoma District reports and online resources. The statistical analysis revealed several strong and highly significant correlations between internal audit operationalization processes and the performance of public institutions. There is a substantial positive correlation between the internal audit processes of File Verification, approval, and Authorization and the institution's ability to detect and assess risks. The study also demonstrates a significant correlation between computer system control measures in the internal audit process and an institution's ability to adhere to legal requirements, regulations, and internal policies. A strong and statistically significant correlation is found between the implementation of backup and file recovery procedures and the prevention of fraudulent activities, emphasizing the importance of data integrity and security in maintaining trustworthiness. Finally, the research reveals a robust and statistically significant association between staff monitoring and the operational efficiency of public institutions, underlining the critical role of accountability and supervision in streamlining processes and resource allocation. These findings emphasize the significance of comprehensive internal audit practices and controls in enhancing the performance, governance, and effectiveness of public institutions in Ngoma district. Keywords: Internal Audit, Operational Efficiency, Public Institutions, Rwanda

Assessing diabetic ketoacidosis management: an audit of clinical practices at bristol royal hospital for children

Assessing diabetic ketoacidosis management: an audit of clinical practices at bristol royal hospital for children

Pengawasan Praktik – Praktik Audit Syariah terhadap Tingkat Kepercayaan Stakeholder pada Perbankan Syariah di Indonesia

This study aims to examine the influence of supervision of sharia audit practices on the level of stakeholder trust in Islamic banking in Indonesia. Supervision of sharia audit practices is measured through three dimensions, namely auditor independence, auditor competence, and auditor integrity. Meanwhile, the level of stakeholder trust is measured using three variables, namely customer trust, shareholder trust, and government trust. This study used a quantitative approach with a survey method and data was collected through questionnaires distributed to 173 respondents. The results of the study show that auditor independence, auditor competence, and auditor integrity have a significant positive effect on customer and shareholder trust. Meanwhile, only auditor independence and auditor integrity have a significant effect on stakeholder trust. In addition, the results of the regression test also show that supervision of sharia audit practices as a whole has a significant positive effect on stakeholder trust in Islamic banking in Indonesia. This research contributes to the development of knowledge about sharia auditing practices and the level of stakeholder confidence in sharia banking in Indonesia. The results of this study can be input for regulators and the Islamic banking industry in improving Islamic audit practices and increasing the level of stakeholder confidence in Islamic banking in Indonesia.

Effect of Recruitment and Selection on Employee’s Performance in Public Universities in Meru County, Kenya

Human resource management encompasses all aspects of an organization's interactions with its personnel, including hiring and firing, benefits administration, goal setting and monitoring, employee performance evaluations, and handling employee departures. Public universities in Meru County have established rules and processes to provide their highest possible quality of service to their students. Similarly, these universities' human resources departments have helped establish procedures to guarantee staff members' adherence to legal frameworks, punctuality in reporting for work, absence-free attendance, audits of risk management practices, and a focus on workplace health, safety, and succession. Despite their best efforts, they are experiencing poor and substandard staff performance. Staff morale is poor and employees are not committed to their jobs, which results in frequent walkouts. Employees vent their frustrations, citing the high turnover rate as a reason why they too are looking for new employment. Nevertheless, there is paucity of conceptual and empirical knowledge. Thus, the ground for the present study was to determine the effect of recruitment and selection on employee performance in public universities in Meru County. The study employed descriptive cross-sectional research design. Academic, administrative, and human resources personnel made up the 90 study's target population. The study employed census method to obtain the study respondents. The study employed structured questionnaires to collect data. A pretesting of data collection tools was undertaken at university of Embu due to comparative characteristics. The pilot study enhanced validity and reliability of the tools. Using a statistical software for the social sciences (SPSS) window version 25, numerical data obtained in the field via surveys were sorted and recorded. The researcher used descriptive statistics (such as frequency, percentage, mean, and standard deviation) to describe and summarize the data, and inferential statistics to draw conclusions from the data. Pearson's bivariate correlation and multiple regression analysis were inferential statistics that was used to learn more about the correlation and effect of the variables of interest with regard to the continuous variables of interest. The study observed the ethical considerations of the research. This research uncovered a noteworthy positive correlation between various human resource functions, including recruitment and selection within public universities in Meru County. Through regression analysis, it was determined that approximately 46.1% of the variations in employee performance across these public universities could be attributed collectively to the utilization of recruitment and selection. Consequently, this study concludes that recruitment and selection exerted the most significant influence on employee performance. As a result, it is recommended that universities prioritize the enhancement of individual components within their HR functions rather than opting for a holistic approach.

Audit and Assurance Practices to Emerging Global Regulatory Landscapes

Audit and Assurance Practices to Emerging Global Regulatory Landscapes

The Role and Impact of Government Audit Practices in Maintaining Public Trust

The Role and Impact of Government Audit Practices in Maintaining Public Trust