Certification Audit Research Articles

ISO 9001:2015 Certification Audit at PT. Halal Syariah Integrasi and Its Implications for Quality Management Systems

ISO 9001 certification audit process for PT. Halal Syariah Integration (PT.HSI) by Mutu Certification with findings in the form of twelve non-conformity findings, and seven opportunities for improvement. The implications of the results of the findings are in the form of nine main steps to improvement at PT. HSI, namely: 1. Business process that describes the interaction of each organizational function, 2. Socialization of Quality Policy can be accessed by interested parties and be programmed systematically, 3. Determines General Company Regulations which contain the authority, responsibilities, requirements and competencies, 4. Prepares standardization of the learning process at LPK and LSP which includes infrastructure standards, educational staff, curriculum and learning module, 5. Infodok Standard SOP ensure that all organizational functions are equipped with work processes procedures, 6. Each organizational function should monitor, measure, analyze, evaluate the achievement of SMART Quality Goal targets, take corrective steps, and prevent failed targets, 7. Carry out analysis and evaluation of the perceptions of customers satisfaction, 8. Carry out internal quality audits in accordance with ISO 19011:2018 rules, with audit topics in accordance with ISO 9001:2015 requirements that are relevant to the organization's functions , 9. Management Review Meetings are carried out in accordance with the requirements of ISO 9001:2015, and contain recommendations and verification from Top Management regarding the results of management review meetings.

Echocardiography in acute stroke patients: a nationwide analysis in departments with certified stroke units in Germany

BackgroundEchocardiography is highly relevant in patients with ischemic stroke or TIA. Utilization of routine echocardiographic examinations [transthoracic (TTE) or transesophageal (TEE)] on stroke units remains however unknown. To representatively examine echocardiographic rates on stroke units in Germany and to evaluate structural factors that may influence the decision to conduct echocardiography.MethodsA nationwide analysis was performed by using certification audit data of all primary and comprehensive stroke centers (pSC and cSC) in Germany.ResultsStructural and organizational requirements of 310 departments (cSCs: 42.6%) were extracted. Median TTE rate was 63.3% (IQR 39.3–80.8), median TEE rate 21.3% (IQR 16.4–29.5). A cardiological department on site was present in 74.2%, and they were associated with higher TEE rates. TTE rates decreased with increasing numbers of patients (p = 0.026). Likewise, TEE rates decreased with increasing numbers of patients (p = 0.006), mediated by departments with cSCs (p = 0.008 for cSCs vs p = 0.230 for pSCs). TTE rates were far more inhomogeneously distributed than TEE rates and higher in pSCs (p = 0.011). Overall, 12.9% of centers did not perform any echocardiographic examination in at least 50% of all stroke patients.ConclusionMore detailed recommendations regarding echocardiography should be included in future guidelines. Moreover, evaluating the impact of echocardiographic examinations on long-term prognosis in stroke patients should be focus of further evaluations.

ON THE WAY TO QMS IMPLEMENTATION: THE MAIN MILESTONES AND ISSUES IN EMERGING ECONOMY

The aim of the research is to analyze typical problems in the implementation of quality management systems (QMS) on the basis of private production enterprises which operate in emerging economy context and to develop a rational strategic plan for the design and implementation of such a system, taking into account the experience of successful organizations. The main benefits of implementing QMS are presented. In the article it is recommended to consider the formation of QMS as a project with the appropriate stages of activities. The following positions are envisaged at the initiation stage: formalization of the decision on QMS implementation, appointment of project participants, project team training, as well as development of mission, vision, quality policy and QMS process structure. At the implementation stage, it is proposed to develop and approve QMS documents, as well as to implement an internal audit program. At the stage of project closure, it is advisable to put into operation the developed system and pass a certification audit in order to obtain a certificate of compliance with the requirements of ISO 9001. The article presents the structure, content, sequence and estimated duration of all the stages of the project, as well as the division of responsibilities between the project team members. Emphasis is placed on the main issues which can arise at different stages of such a project. In the paper the following range of issues was identified: inconsistency of QMS processes structure with the existing organizational structure of the enterprise; incorrect definition of the performance indicators for processes at different hierarchy levels; erroneous decisions in the internal documentation system organizing. In its turn, in the article the causes for the above-mentioned issues were identified, namely: insufficient motivation of project participants, lack of time or other necessary resources, unwillingness to change the current management system of the company, inconsistency of real goals with the stated ones, etc. In the article it is proposed to divide the main causes of issues into three basic groups: by project participants (personal), bureaucratic (systemic) and leadership (administrative). The authors propose a number of measures to minimize the risks of issues in the QMS implementation, and determine the distribution of areas of responsibility for these measures organizing.

ENERGY CERTIFICATION AND ENERGY AUDIT OF HIGHER EDUCATION AS A METHODOLOGICAL TOOL TO IMPROVE THE ENERGY EFFICIENCY OF THE UNIVERSITY

BACKGROUND AND OBJECTIVES. Improving the energy performance of buildings is one of the least expensive ways to reduce energy consumption and greenhouse gas emissions. Building energy performance certification increases public knowledge about energy conservation and allows consumers and other decision makers to compare buildings based on their lifetime performance. In addition, energy performance certifications are an incentive for owners to improve the efficiency of existing buildings.METHODS. It is proposed to use in the process of energy certification and energy audit of university buildings collection and evaluation of basic information (including information about local climate, method of use, value of thermal conductivity coefficient and building envelope area, orientation) to determine the level of energy efficiency of the building on a generally accepted scale. In the Certificate of energy efficiency to take into account the calculated results from the assessment of the energy performance of the building.FINDINGS. It is suggested that the results of the energy certification of university buildings be presented in a simple, clear form, to ensure clarity, ease of use and comparability. For the energy certification of university buildings, a comparative labeling from A to G is proposed for use. The scale, on which the current national building standard is at "C," provides ample room for improving the rating of both new and existing buildings. If necessary, the scale should be expanded to add a label such as A1, A2, or A+, A++ when it comes to high-performance buildings.CONCLUSION. Accurate and reliable energy performance certification is a necessary foundation that will help ensure consumer confidence and the success of the certification program. The certification program must be clearly coordinated to ensure a smooth transition of the construction industry to the new rules.

ISO 경영시스템의 심사보고서 분석을 통한 지속가능경영 개선 포인트에 관한 연구

Purpose The purpose of this study is to analyze the PDCA cycle aspect through empirical analysis of the ISO certification audit report that evaluates the organization''s process and overall system management based on ISO 9001, ISO 14001, and ISO 45001, and to find improvement points for the company''s sustainability management. Method An empirical analysis was conducted focusing on the ‘observation’ presented in 424 audit reports prepared during the ISO management system certification audit and follow-up management audit conducted by Certification Body A from 2018 to 2020. Results The requirements for improvement in each ISO management system include resources(7.1), production and service provision(8.5) in ISO 9001, actions to address risks and opportunities(6.1) and emergency preparedness and response(8.2) in ISO 14001, ISO 45001 identified competence(7.2), operation planning and control(8.1), and emergency preparedness and response(8.2). Conclusion It is very meaningful to explore the points and directions for building a foundation for sustainable management and improving it based on the audit findings presented in the existing ISO management system audit report. Based on this point, it is judged that it will be possible to clearly recognize the core goals pursued by each ISO management system and to develop efficient management activities that can increase the value of the management system.

The Application of the Quality Management System of ISO 9001

The research objective was to examine the application of the quality management system ISO 9001, and its supporting and inhibiting factors to leverage the employee performance at PT Tirta Sukses Perkasa. The paper applied a qualitative method using a phenomenological approach. Data obtained using observation and interviews from 3 informants. On the basis of the findings, the study found that the implementation of the 9001 quality management system to leverage employee performance refers to ISO 9001: 2008. The implementation follows several steps comprising of making company commitments, making company quality goals, forming an ISO team, making GAB assessment, making company policies, conducting ISO training, document preparation, quality management system implementation, internal quality audit training, management review, and external certification audit from ISO 9001 certification agency. The study found that the supporting factors for implementing the ISO 9001 management system are management commitment, facilities and infrastructure, effective communication, and availability of funds. Interestingly, there were several inhibiting factors that were work culture, understanding of the concept of the ISO 9001: 2008 Quality Management System, and time constraints.

Удосконалення технології отримання харчової зернистої ікри стерляді (Acipenser ruthenus (Linnaeus, 1758))

Purpose. Tosubstantiate scientifically and improve the technology of producing table caviar from ovulated sterlet eggs, which ensures the preservation of natural biologically active compounds and the stability of quality parameters. To investigate table caviar for microbiological, toxicological and toxico-biological safety. To determine the prospect of using the data in the practice of caviar sturgeon breeding. Methodology. Primary materials were obtained in the conditions of «Oasis Bisan» JSC. The results obtained were processed by organoleptic, biochemical, microbiological, toxicological, toxic-biological methods, as well as by the method of variation statistics using MS Excel with an emphasis on standard errors. Findings. Application of the heat treatment mode (78°C) of ovulated sterlet eggs while reducing the total time of the technological process to 1.0 minute contributes to the preservation of the integrity of food product components. Sterlet eggs from recirculated aquaculture system differed from a similar product from fish from natural waters by a lower mineral content (by 1.2%), an increased content of dry matter (by 8.1%), protein (by 7.5%) and lipids (by 3.7%). This fact indicates a decrease in the water content of the product and the acquisition of optimal gastronomic qualities. Sterlet caviar proteins were found to contain a full set of essential amino acids, the chemical score of which exceeded 100%; no limiting amino acids were found. Comparative analysis of sterlet caviar from recirculated aquaculture systems and from natural habitats showed the absence of significant differences in the amino acid composition, which demonstrated the biological value of the product. The use of the mode of short-term high-temperature heat treatment allows ensuring sufficient safety of the food product. The absence of E. coli and yeast in caviar was found. Pb, Cd, As and Hg contents in sterlet caviar were significantly lower than the maximum permissible levels. The total value of hexachloran and isomers was 0,0027mg/kg; DDT and metabolites – 0,016 mg/kg, polychlorinated biphenyls – 0,017 mg/kg and corresponded to permissible limits. The absence of altered forms, growth inhibition or death of tetrachimens confirms the toxicological safety of the finished product. The shelf life of the finished product without preservative is 6 months at a storage temperature of minus 2°C – minus 4°C, which parametrically meets the requirements of TU U 10.2-37758242-002: 2018. Originality. The technology of processing ovulated sterlet caviar has been scientifically substantiated and experimentally tested. New data on the comparison of the results of classical pasteurization and short-term high-temperature heat treatment of caviar are presented. For the first time, the amino acid composition of sterlet caviar was studied under conditions of recirculated aquaculture systems, and the analysis of grainy caviar for hexachloran and isomers, DDT and metabolites, and polychlorinated biphenyls was carried out. Information on the chemical composition of caviar in the process of technological processing was clarified and supplemented. Practical value. The advantage of the improved technology of processing raw caviar over the classical method of pasteurization was determined. The expediency of using an alternative technology in order to save energy and preserve traditional organoleptic properties, nutritional value and safety of the finished product were experimentally confirmed. On the basis of the results of the studies carried out, the technical documentation of TU «Technological instruction for the production of granular sturgeon caviar» and «Working instruction for the selection of caviar» were developed and agreed in accordance with the established procedure with the bodies and institutions of the State Sanitary and Epidemiological Surveillance and the State Standard. The developed technology was tested in the development of pilot batches of food sterlet caviar, which made it possible at the «Oasis Bisan» enterprise to introduce a food safety management system and conduct a certification audit by the International certification body TUV SUD for compliance with the International standard ISO 22000: 2005. Commission, the «Oasis Bisan» enterprise received an EU registration number: a-UA-14-20-121-VIII-PP, in connection with which it has the right to export products (sturgeon caviar) to the countries of the European Union. Key words: technology, heat treatment, pasteurization, food caviar, biological value, safety, finished product.

Forest management certification in the Americas: difficulties in complying with the requirements of the FSC system

'Forest management' aims to maintain forests as producers of goods and services, while ensuring their conservation for future generations. Forest certification has become one of the most widely used mechanisms to encourage and recognize this 'forest stewardship', with the Forest Stewardship Council (FSC) among the most well-known systems worldwide. FSC is widely used in several Management Units on the American Continent, which is home to large forest areas. Therefore, we evaluated the main difficulties in complying with the principles of the FSC standard in 18 American countries based on verification of non-conformities generated in the process. The data were obtained from information contained in the certification audit reports available on the FSC official website, covering all organizations with valid certificates from 1995 to 2013. We found that the United States presented the lowest mean of non-conformities per audit, which may indicate better capacity of managers to implement practices of its forestry activities. Regarding the deviation type, the United States and Canada presented higher indices in relation to the adequacy of the environmental impacts (P6) of their activities. Meanwhile, the greatest non-conformities in the Central and South America countries occurred in the labor and social area (P4), followed by environmental issues (P6). All organizations presented some type of non-compliance with the criteria set by the FSC and needed to adapt. The major difficulties encountered were related to compliance with environmental requirements. The need to implement corrective actions to maintain the certificate demonstrates a change of management influenced by the forest certification process, thus contributing to minimizing socio-environmental impacts resulting from forest operations.

DETERMINATION OF AUDIT TIME OF QUALITY MANAGEMENT SYSTEMS

It’s given an approach for determination and calculation by Certification Bodies the audit time of quality management systems for all types of audits (initial management systems certification audits: stage 1 plus stage 2, surveillance audits, re-certification audits) on consideration of size, structure, types of activities, processes, products, services and complexity of quality management systems of client organizations. The methodology for determining audit time of quality management system takes into consideration the type of audit to be conducted and any type of locations of a client organization (e.g. permanent site or temporary site, that both may be physical or virtual site), remote auditing activities (off-site activities) and whether an organization operated a management system over multiple sites, various working shifts or outsourced part of its functions or processes for externally provision (outsourcing). This methodology also is considered by taking into account factors for it’s adjustments that need to be considered to increase or decrease audit time. An algorithm of calculation of labour-intensiveness of activities for quality management system evaluating has been developed. It’s considered an application of the algorithm on the example of an imaginary organization. The adoption of the methodology for determining audit time of quality management system for all types of audits will be useful for application to different interested parties, such as certification bodies or theirs clients or others. Keywords: audit, audit day, audit time of quality management system, certification audit, duration of quality management system audit, effective number of personnel, multi-site management system, permanent site, risk, quality management system, recertification audit, risk category, surveillance audit, temporary site, virtual site.

THE EXPERIENCE OF TRANSITION TO RISK-ORIENTED MODEL OF SYSTEM OF QUALITY MANAGEMENT IN MEDICAL ORGANIZATION

Introduction. During implementation of medical activity an uncertainty and increased risk are present. to manage these two conditions a single system of management is needed capable preventing negative risks even during period of planning. The article presents experience of medical organization of transition to risk-oriented model of quality management system in concordance to ISO 9001:2015. Material and methods. The study was carried out in quarter IV 2016-quarter I 2017 in the research institute of complex problems of cardio-vascular diseases (hereinafter referred to as the organization). In the capacity of study techniques audit, SWOT analysis and logical analysis were applied. Results. According to step-by-step transition to risk-oriented model of quality management system training of administrators and owners of processes was organized. The genuine methodology of risk evaluation was developed. The implemented audit established 11 risks through 14 processes and directions of activity of medical organization. Among causes of risks internal causes were mentioned in 90%, including human factor (half of cases) i.e. the personnel of organization. With purpose of management, all established risks were separated to critical and non-critical ones in functioning of institution. The percentage of risks of critical character made up to 26%. The application of SWOT analysis permitted to establish 80 factors of internal and external environment of the organization. The results of implemented activities concerning transition to the new risk-oriented model of quality management system permitted to revise the strategic map of achievement of targets of the management system of the organization subject to evaluation of risks and factors of internal and external environment of the organization. The outcome of implemented activity became a positive assessment of quality management system of the institution during external certification audit according requirements of standard ISO 9001:2015. Conclusion. The application of methodology of step-by-step transition to risk-oriented model of quality management system of medical organization made it possible to implement an in-depth analysis of strong and weak aspects, to identify risks, threats and possibilities oriented to achievement of strategic targets of organization.

CERTIFICATION OF QUALITY MANAGEMENT SYSTEM OF LLC «CENTER OF PHARMACEUTICAL ANALYTICS» ACCORDING TO THE REQUIREMENTS OF ISO 9001:2015 (GOST R ISO 9001-2015) (REVIEW)

Introduction. In 2018 «Center of Pharmaceutical Analytics» LLC successfully passed the certification of quality management system for compliance with the requirements of ISO 9001: 2015 and GOST R ISO 9001-2015 «Quality Management System. Requirements». Text. Certification was conducted by the Certification Association «Russian Register» – a Russian company, which is an accredited body for certification of management systems of organizations. This article describes the program of certification audit of the «Russian Register», which includes: certification, consisting of two stages, inspection checks during the first and second year and re-certification audit during the third year before the expiration of the certificate. The structure of works on confirmation of the certificate of conformity of «Russian Register» includes field audits designed to assess the degree of compliance of the organization with the established requirements of the standard for compliance with which certification was carried out [1]. The objectives of the certification audit were: verification of compliance of the management system with the requirements of ISO 9001: 2015 (GOST R ISO 9001-2015), verification of established processes and documentation of the management system of the organization; assessment of the ability of the management system to ensure compliance with applicable legislative, regulatory and contractual requirements; assessment of the effectiveness of the management system to ensure that the goals can be achieved; identification of areas for possible improvement of the management system. The audit was conducted over two days on processes and units related to the activities of the organization. The audit confirmed the scope of certification in respect of: research work, bioanalytical studies, pharmacokinetic studies, STCR (comparative text of dissolution kinetics). The scope of the audit included verification of adequacy, compliance of activities and elements of the management system, including: production, management and support processes; policies; goals; organizational structure of management; documentation of management system, analysis of measures taken by the organization to eliminate the problem areas identified at the 1st stage of certification [2]. Conclusion. In September 2018, the analytical center was issued certificates of compliance with the requirements of GOST R ISO 9001:2015 in the certification Association «Russian Register» with the accreditation of the Federal service for accreditation of the Russian Federation (Rosaccreditation); international standard ISO 9001: 2015 in the Certification system of the Russian Register, a member of the international forum on accreditation IAF; certificate of conformity.

Account Screening Based Upon Digital Frequency Profiling in the Internal Audit Context: A Cartesian Distance Likelihood Triaging Protocol

A central feature in the montage of executing the internal audit, in a non-forensic context, is a random sample of sufficient size to create the evidence needed to decide whether extended investigative procedures are warranted. This is critical not only in maintaining a best practices profile for the department of internal auditing but also in “partnering” with the external auditors by assuring, in so far as possible, that the work of the internal audit group can be accepted as audit evidence by the external auditors and so conserving scarce organizational resources. In fact, this partnering is one of the long-term goals of the PCAOB for controlling the cost of the external certification audit. However, a contentious issue in sampling is: How should the internal auditor ferret out those accounts that are likely candidates for discovery sampling? This is the point of departure of our paper where we present a simple and validated protocol based upon the digital frequency paradigm introduced by Newcomb & Benford and popularized in the audit context by Nigrini to: identify accounts under audit that seem reasonable candidates for extended procedures discovery sampling testing. The protocol centers around a triage-point in Cartesian space developed from samples of account profiles reported in the literature. We validated the logic of the protocol by using a holdback sample. Finally, we have coded the account identification protocol as a Decision Support System in VBA: ExcelÔ that is available from the authors for free without restriction to its use. 
 JEL Code: M4

Some Considerations Regarding the Management Review in Certification Audit Process of Environmental Management System

This article highlights the importance of management review in the implementation, maintenance and continuous improvement of the environmental management system (EMS). According to the audit requirements, top level management of the organization must analyze the environmental management system at predetermined intervals, in order to ensure that the EMS is properly, adequate and effective maintained. Three main concepts are explored: the motivations for ISO 14001certification, the perceived benefits of this certification and specific requirements and documents for certification audit of EMS which are used at management reviews.

Aspects Regarding Competence, Training and Awareness Requirements for the Environmental Management System Certification Audit

One of the requirements of ISO 14001 is that the organization must ensure that any person, including personnel working for and on behalf of organization, that have the potential to cause significant environmental impacts is well trained and competent. The personnel competencies can be defined by education, training and/or appropriate experience. In this regard, this paper briefly present requirements and specific documents for proper audit of requirement 4.4.2 that will constitute evidence of practical implementation of SR EN ISO 14001:2005.

Test of Proportions Screening for the Newcomb-Benford Screen in the Audit Context: A Likelihood Triaging Protocol

The basis of the certification audit, in a non-forensic context, is a random sample of sufficient size to create the evidence needed to justify the audit opinion. This has been clearly stated in all of the relevant SAS pronouncements issued by the AICPA and also by the PCAOB through AS 5. However, there has been a dearth of specifics on the critical selection of the set of accounts that are reasonable targets for the statistical sampling needed if extended audit procedures seem warranted. In this paper, we present a simple and validated protocol based upon the digital frequency testing introduced by Newcomb & Benford and popularized in the audit context by Nigrini to identify accounts under audit that seem reasonable candidates for extended procedures testing. The montage of the protocol centers around the parametric test of proportions the equations which were introduced by Nigrini. We validated the logic of the protocol by using a holdback sample. Finally, we have coded the account identification protocol as a Decision Support System in VBA: ExcelO that is available from the authors free without restriction to its use.

Detecting Newcomb-Benford Digital Frequency Anomalies in the Audit Context: Suggested Chi2 Test Possibilities

Digital Frequency Testing [DFT] has achieved justifiable currency as a valuable part of the panoply of the auditor. There are a number of inference models, such as the parametric test for proportional differences to entropic screening, that can be used to create information regarding the use of extended procedures to investigate the difference between the Observed digital frequency compared to the Expectation benchmark. One inferential model which seems ideal for DFT in the audit context is the Chi2 model as it is formed as the ratio of the square of the difference between the Observed and the Expectation benchmarked by the Expectation . This Chi2 ratio fits perfectly the usual audit investigation sensitivity imperative developed by the analytic procedures phase of the audit. However, there are Expectation Specification and Sample Size issues that need to be considered in using the Chi2 test in DFT. We present and illustrate in detail three testing models focusing on the Pearson and the Direct Benchmarking expectation differences with suggestions as to sample size control that could be used by the auditor in the certification audit. We offer important audit action information regarding the inference information that is related to the overall Chi2 test as well as to the Chi2 cell contribution signals. Finally, we have a Decision Support System [DSS] that aides in the creation of this Chi2 audit-screening information. The DSS, programmed in Excel-VBA, is available from the corresponding author as a free download without restriction to its use.

Provision of patient safety during hospitalization as a measure of quality of care

Introduction: The maintenance and development of hospitals in a market-based health care system is associated with an improvement in the quality of medical services. At the same time, there is a need for an objective evaluation of the level of nursing using various research methods and instruments. Among these instruments is a questionnaire for the assessment of the level of nursing care -BOHIPSZO. Material and methods: The evaluation covered 640 patients, who constituted 19.2% of those who received treatment in 143 wards in 45 hospitals in Poland, where the studies were conducted during the period 2009 – 2012. The research instrument was a questionnaire form for the assessment of the level of nursing care BOHIPSZO according to H. Lenartowicz. Results: Based on the analysis of the study material it was found that the quality of nursing care from the aspect of provision of patient safety during hospitalization is on a higher level in hospitals with accreditation or the ISO certificate, compared to those which do not possess quality certificates (p<0.001). Conclusions: The preparation of a hospital for accreditation in accordance with the accreditation criteria, and for the certification audit according to the requirements of the standard PN EN ISO 9001:2009 has a motivating effect on the employees with respect to the provision of adequate conditions of the environment of patient care during hospitalization, which is a precondition for a higher level of patient care in hospitals with the quality certificate.

Detecting Digital Frequency Anomalies as Benchmarked against the Newcomb-Benford Theoretical Frequencies: Calibrating the ^2 Test: A Note

Digital Frequency Testing (DFT) using the Newcomb-Benford (N-B) profile is a simple and potentially effective tool that can be used efficiently in the certification audit as well as in the service of forensic investigations to rationalize the use of extended audit procedures at the substantive phase of the audit. In creating the audit evidence needed to rationalize the use of extended procedures for specific accounts under examination the c 2 test applied to the N-B profile is a logical choice as it is fundamentally a variance measure for the difference between the Expectation and the Observation . However, there are anomalously sample size issues in that large sample sizes create a proliferation of False Positive Errors—in the audit context this means using extended procedures when in fact they are not likely to be warranted. In this paper we offer a validated sample size range for using the c 2 as the N-B screening test. We discriminate tested this suggested sample size range using datasets that conform and that do not conform to the Newcomb-Benford profile. These dataset are detailed in the paper. Finally, we have a Decision Support System that aides in the creation of this c 2 screening information. The DSS, programmed an ExcelO VBAO, is available from the corresponding author as a free download with restriction to its use.

Prevalence profiling: a judgmental context for evaluating initial sample size projections in the audit context

The basis of the certification audit, in a non-forensic context is a random sample of sufficient size to create the evidence needed to justify the audit opinion. A key variable in executing this Public Company Accounting Oversight Board (PCAOB) best practices sampling requirement is the prevalence of accounts in error and the related error of and in those accounts. In this paper, we present an integrated sampling approach using the COSO-event (the number of accounts in error) and the substantive valued-event (the error in the accounts) perspectives. We focus on creating pre-sample launch decision-making information by examining the false positive and the false negative error indications over various prevalence error-ranges. We have also developed a decision support system (DSS) that we have introduced as part of our academic consulting to a PCAOB certified public accounting LLP and also have used extensively in the delivery of our auditing and assurance course. This DSS is available free as a download and there are no restrictions on its use.

The Impact of ISO 9001 Certification Audit on Oil and Gas Organizations’ Performance in Qatar

Quality Auditing is a systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria are fulfilled. The purpose of this paper is to find out the impact of ISO 9001 certification audit on oil and gas companies’ performance in Qatar. More than 100 oil and gas companies have been certified ISO 9001. Therefore, it is necessary to study and analyze the impact of that certification on their performance. Survey study has been done by distributing a questionnaire by e-mail or by handing it personally to most of the certified oil and gas companies in Qatar. The response rate was 33.6% of surveyed companies. The statistical operations with the results of analytical study have been done to achieve the goal and objectives of the research. Finally, ISO 9001 certification audit is found to have a positive effect on oil and gas companies’ performance in Qatar.