Compliance Audit Research Articles

A comprehensive review of safety audits: ensuring workplace safety and compliance in Zimbabwe

Safety audits are systematic evaluations of an organisation’s safety management system, policies, procedures, and practices to identify potential hazards and assess compliance with relevant regulations and standards. This article provides a comprehensive review of safety audits, focusing on their role in ensuring workplace safety and compliance in Zimbabwe. A comprehensive search was conducted across various databases, including PubMed, Science Direct, Scopus, Google Scholar, and Sage Publications, to gather relevant articles. The relevance of the literature to the topic being studied was assessed by utilising abstracts and key words such safety audits and safety standards. The article examines multiple research studies carried out on the topic and presents a comprehensive summary of the present condition of safety audits in Zimbabwe. The findings indicated that the objective of safety audits is to proactively identify areas for improvement and implement corrective actions to prevent accidents, injuries, and occupational illnesses. The study indicates types of safety audits including compliance audits and management system audits. The article delves into the key components of safety audit processes, benefits of safety audits and challenges and limitations of safety audits in Zimbabwe. The article concludes by emphasising the importance of continuous improvement in safety audits.

AB097. SOH24AB_039. Intra-operative temperature monitoring: an audit of compliance to the national standard at University Hospital Limerick

AB097. SOH24AB_039. Intra-operative temperature monitoring: an audit of compliance to the national standard at University Hospital Limerick

A regional audit of compliance with ABS gynaecomastia imaging guidelines for male breast patients identifies potential gap in optimising use of one-stop radiology services

A regional audit of compliance with ABS gynaecomastia imaging guidelines for male breast patients identifies potential gap in optimising use of one-stop radiology services

Flushing and locking management related to central venous catheter occlusion rate among adult patients in acute care: a best practice implementation project.

A central venous catheter (CVC)-a type of central venous access device (CVAD)-is the most common intervention for critical illnesses. Obstruction of the CVC can lead to fatal consequences. Thus, it is critical to maintain catheter lumen patency. The CVC occlusion rate in a hospital in Taiwan was 33%. This project aimed to decrease the CVC occlusion rate in acute care. This project was conceptually informed by the JBI Evidence-Based Model of Healthcare, in particular, the conceptualization of evidence implementation as inclusive of context analysis, implementation, and evaluation of outcomes using evidence-based quality indicators. As part of the seven-phase implementation process, we used audit and feedback in a pre- and post-test design to measure baseline compliance. Based on the initial audit, we developed an implementation strategy responsive to the identified gaps in compliance. We then undertook a final audit to measure changes in compliance to evaluate our implementation effects. The JBI software, PACES, and the situational analysis software, GRiP, were used for data collection and implementation planning. There were six evidence-based criteria, with a sample size of 30 nurses for each criterion. The team carried out the project from September 2022 to January 2023. Post-implementation audit compliance rates increased to 100% for the following criteria: the organization had a standardized flushing and locking solution protocol (0%), the CVAD lumen was locked upon completion of the final flush (10%), a single-dose system was used for flushing and locking the CVAD (60%), and preservative-free 0.9% sodium chloride was used to flush the CVAD (60%). Furthermore, the CVC occlusion rate decreased from 33% to 5%. The project successfully decreased the rate of CVC occlusion and increased the competence of nurses in acute care settings. The implementation of best practices in clinical care should focus on leadership, cross-department coordination, education, and innovation.

The Role of Compliance Audit on Work Instructions at PT Bintan Bersatu Apparel

The Role of Compliance Audit on Work Instructions at PT Bintan Bersatu Apparel

Substance Evaluation Study of Construction Safety Plan Implementation and It's Implementation

Padang State University has experienced rapid student enrollment growth, driving the need for new infrastructure. Most of the buildings have more than 3 floors, and one of the ongoing projects reaches a height of 32.05 meters with 6 floors, contributing to higher construction risks. This research was conducted to evaluate the implementation of Construction Safety Plans (CSP) on projects over the past two years in accordance with the Ministry of Public Works and Housing Regulation No. 10 of 2021 and the Circular Letter of the Ministry of Public Works and Housing No. 10 of 2022. Data collection methods for this study involved two approaches: compliance audits and performance audits. Compliance audits involved document-based inspections of CSP, while performance audits included on-site observations and project work evaluations. The research results revealed that the construction of the central information and library building achieved the highest CSP implementation rate, with compliance rates of 93.33% in compliance audits and 91.42% in performance audits. In contrast, the rehabilitation project for the Faculty of Sports Sciences and the Dean's office showed lower compliance rates, scoring 37.14% in compliance audits and 35.34% in performance audits. The study also found that project contract values correlated with CSP compliance levels. Higher contract values were associated with higher CSP compliance. Contractor qualifications also played a crucial role in ensuring compliance with safety regulations. Based on these findings, it is recommended that UNP exercise greater selectivity in contractor selection processes. This study highlights the importance of construction safety in construction projects.

Internal Audit versus External Audit: A Qualitative Perspective

This qualitative study examines the roles, methodologies, effectiveness, and challenges of internal audit versus external audit within organizational contexts. The research aims to provide insights into the distinct yet complementary functions of internal and external audit, shedding light on their contributions to organizational governance, risk management, and financial reporting integrity. The study employs a comprehensive literature review approach, synthesizing existing research to explore definitions, conceptual frameworks, methodologies, practices, and assessments of effectiveness in both audit functions. Key findings reveal that internal audit serves as a proactive advisor to management, focusing on enhancing operational efficiency, strengthening internal controls, and driving continuous improvement and innovation. Conversely, external audit acts as a safeguard for external stakeholders, providing assurance on the reliability and integrity of financial statements. Methodologies and practices vary between internal and external audit, with internal audit employing risk-based auditing, compliance auditing, and performance auditing approaches, while external audit adheres to auditing standards and regulations. Despite their distinct roles, both audit functions face challenges related to audit quality, independence, and relevance. The study underscores the importance of understanding and leveraging the multifaceted contributions of internal and external audit to navigate the complexities of the modern business environment effectively.

Monitoring of aviation personnel potential according to the competence approach

The object of the study is the personnel potential of aviation. The paper considers the problem of the effectiveness of monitoring the quality of airline personnel. According to the results of the study, it was stated that the stable growth in the volume of international cargo and passenger air transportation requires full-fledged provision of aviation with highly qualified specialists, a shortage of which has been observed in airlines in most countries of the world for several years. It is emphasized that a shortage of highly qualified specialists can be avoided only with the introduction of monitoring of the qualitative composition of the aviation personnel potential according to the competence approach. An algorithm has been developed for monitoring the qualitative composition of human resources based on the audit of compliance of professional competencies of civil aviation personnel with international standards of ICAO (International Civil Aviation Organization), EASA (European Union Aviation Safety Agency), IATA (International Air Transport Association) using triangulation of mixed methods. The expediency of using the monitoring results as a fundamental basis for building a centralized information platform with open access to information resources on the qualitative composition of the personnel potential of airlines and the industry is justified. It is reasonable that the implementation in practice of the algorithm for monitoring human resources according to the competence approach will allow stakeholders to have a clear understanding of the level of professional competence of personnel and the need to improve it in the short term, which will accelerate the elimination of the existing shortage of highly qualified specialists by timely taking measures to amend state programs for training civil aviation specialists, improving their qualifications and certification. It is emphasized that the application of this algorithm is possible in the presence of a sectoral qualifications framework

Ways to implement risk management in the fight against organised crime

The aggravation of the state of operations under martial law poses a threat to a wide range of rights, interests of individuals and society. To prevent further deterioration of the crime situation, it is necessary to find progressive mechanisms to combat organised crime. The purpose of this study was to formulate scientifically sound proposals for the development of mechanisms for combating organised crime and counteracting the establishment of corrupt ties by criminals in institutions, organisations, and enter- prises, especially those belonging to the national security system. According to the purpose and specifics of the subject under study, the historical approach, comparative legal, and systemic-structural methods were employed. The study outlined the content of the processes of organising the management of subsystems involved in ensuring national security. The need to ensure its effective implementation is evidenced by statistical data on the complication of the operational situation in certain regions, the general socio-po- litical situation and threatening trends in the criminalisation of society. The state of stagnation does not correspond to the course of the most secure development of society, and therefore the main task of the state is to actively protect citizens from dangerous anti-social, criminal, and violent manifestations. It was sub- stantiated that the success of counteracting these negative phenomena depends primarily on the unification of certain mechanisms at both the international and domestic levels, including standards. It was proved that legal forms of combating organised crime should be improved towards the betterment of standards in the risk management system, specifically, ensuring information security, and stimulating the protection of information flows. It was argued that the introduction of the term “compliance audit” into certain laws of Ukraine defining the basic principles of implementation of the state financial control, audit of financial statements, and organisation of audit activities will provide a positive effect in combating these negative phenomena. The findings of this study can serve as the basis for the preparation of forecast and programme documents by supreme audit institutions, anti-corruption bodies, and the business community to counteract manifestations of organised crime, identify and eliminate corrupt ties with criminals

Peran Akuntansi Zakat terhadap Transparansi dan Akuntabilitas di Lembaga Amil Zakat Muhammadiyah Kota Parepare

This research employs a qualitative, descriptive research approach. The primary data sources consist of employees from LAZISMU Parepare City and representatives of the muzakki, while secondary data include necessary documents from LAZISMU Parepare City. The researcher, assisted by interview guides, documents, and a mobile phone for documentation and recording processes, acts as the research instrument. The research findings indicate that (1) LAZISMU Parepare City has been following PSAK No. 109 in its accounting processes as instructed by LAZISMU Central. Despite not yet adopting the latest revisions of PSAK No. 109 in its financial reporting process, LAZISMU Parepare City is committed to implementing the revised PSAK No. 109 in the near future. (2) In efforts to enhance transparency and accountability, LAZISMU has reported its financial statements to internal stakeholders, including muzakki who are civil servants, and has undergone audit processes by both external auditors and the Ministry of Religious Affairs. However, LAZISMU Parepare City has not reported its financial statements to external parties, particularly the wider community and non-civil servant muzakki. (3) The compliance of LAZISMU Parepare City's financial statements with Sharia principles outlined in Surah Al-Baqarah: 282 meets the criteria, as confirmed by the Sharia compliance audit conducted by the Ministry of Religious Affairs. Nevertheless, certain points in the process need to be adjusted to align with the current conditions of Parepare City.

Auditing of compliance: accounting trends and best practices

Compliance auditing is essential to ensure that security companies comply with standards and regulations in a context of globalization and technological advances. The objective of the article was to examine methods and procedures used in compliance auditing, evaluating their effectiveness in ensuring regulatory compliance. Content analysis and inductive methods were used to collect and analyze the information. The results highlight limitations in the internal control systems of most companies and emphasize the importance of audits to detect weaknesses. It is concluded that globalization and digitalization demand a dynamic approach, where the incorporation of emerging technologies into compliance audit processes becomes essential to address the complexity of data in the current environment.

Audit-Ready Processes in the Pharmaceutical Industry: A Brief Review

An audit-ready process in the pharmaceutical industry refers to a systematic approach implemented by pharmaceutical companies to ensure compliance with regulatory requirements and industry standards. It involves establishing and maintaining procedures, controls, and documentation that enable efficient and effective audits by regulatory authorities, external auditors, or internal audit teams. This study begins by providing an overview of the regulatory landscape in the pharmaceutical sector, highlighting the key regulations and guidelines that govern the industry. It explores the evolving expectations of regulatory authorities, emphasizing the need for pharmaceutical companies to maintain rigorous compliance and transparency throughout their operations. This study develops into the concept of an audit-ready process, defining its key components and characteristics. It examines the benefits of such processes, including improved risk management, enhanced operational efficiency, and increased stakeholder confidence. The study also explores the challenges associated with implementing audit-ready processes, such as resource allocation, training, and cultural shifts within organizations. This study analyzes various methodologies and frameworks that can be utilized to establish audit-ready processes in the pharmaceutical industry. It explores the principles of quality management systems, risk-based approaches, and data integrity frameworks, highlighting their relevance and applicability in ensuring audit compliance and readiness.

The Effect of Tax Collection, Tax Audit, and Taxpayer Compliance on Tax Revenue at the Primary Tax Service Office in Manado

This study aims to determine the effect of tax collection, tax audit, and taxpayer compliance on tax revenue at the Primary Tax Service Office in Manado for 2018-2022. Tax collection is measured by the number of Tax Collection Letters (STP) for corporate taxpayers, tax audits are measured by the number of Notice of Tax Assessments (SKP) for corporate taxpayers, and taxpayer compliance is measured by the ratio of the number of corporate tax returns received divided by the number of corporate taxpayers at the Manado Primary Tax Service Office. This type of research is quantitative research using secondary data. The sampling technique used was total sampling, and resulted in 60 research samples. The data analysis technique in this study is multiple linear regression using the SPSS 26 program. The results showed that tax collection does not affect tax revenue, tax audits positively affect tax revenue, and taxpayer compliance positively affects tax revenue.

Two-year audit of compliance in the preparation and administration of medications by nursing staff in a mother-and-child university hospital center

ObjectiveAudits are essential for reviewing and improving the medication-use process. Identifying areas for improvement can limit the risk of errors when preparing and administering drugs. Pediatric centers face specific challenges in ensuring the safety of the medication-use process. The objective of this study was to observe and compare compliance with criteria for the preparation and administration of medications by nurses in a mother-and-child university hospital center over two consecutive years. MethodsThis observational cross-sectional study was conducted in a Canadian mother-and-child university hospital center. Audits were conducted over a 1-month period in 16 and 18 nursing care sectors in 2021 and 2022, respectively. The standardized audit evaluated compliance with prespecified criteria related to the preparation and administration of medication by nursing staff (77 criteria for 2021 and 82 criteria for 2022). The auditors comprised nurses and a pharmacist trained by the research team. Compliance was compared between years and assessed through a chi-square test. ResultsThe audit consisted of 522 observations in 2021 and 448 observations in 2022. Overall compliance was 76% in 2021 and 66% in 2022. The compliance rate by criterion ranged from 16% to 100%. In 2021 and 2022, 51 (84%) and 52 (87%) of the criteria, respectively, had compliance rates of more than 75%, and 12 (20%) and eight (13%), respectively, had 100% compliance. There were statistically significant decreases in compliance for nine of the 39 criteria for preparation of medications, notably prior hand hygiene (91%% vs. 84%, p = 0.002), and for six of the 17 criteria for administration of medications, including mentioning possible adverse effects to the patient (41% vs- 30%, p = 0.008). ConclusionIn this study, compliance was over 75% for most of the criteria. However, for a few criteria, we observed a decrease in compliance from 2021 to 2022. Various hypotheses are proposed to explain these decreases, such as the COVID-19 pandemic.

Anti-Money Laundering Compliance and Financial Performance of Selected Commercial Banks in South Sudan: A Survey of Literature on Compliance Audits

Anti-Money Laundering Compliance and Financial Performance of Selected Commercial Banks in South Sudan: A Survey of Literature on Compliance Audits

Determinants of the Quality of Tax Audits for Content Creation Tax and Tax Compliance: Evidence From Egypt

This study aims to examine the effect of determinants of the quality of tax audits for content creation tax on formal tax compliance and actual tax compliance. We used the questionnaire tool to collect data for a sample of 179 tax auditors, also we used partial least squares (PLS) to test the hypotheses. The result showed each of the regulations and laws, the quality of communication between the tax authority and taxpayers and the determinants associated with organizations have a positive effect on formal tax compliance. Meanwhile, the regulations and laws have a positive effect on actual tax. Also, there is no effect for both the quality of communication between the tax authority and taxpayers and the determinants associated with organizations on actual tax compliance. This study focused on the income tax on the profits of content creators and did not address the value-added tax on content creation. This study was also limited to the opinions of tax auditors and did not address the opinions of content creators.

Enhancing Educational Environments: Retrofitting for Improved Accessibility and Inclusion of Person with disabilities (PWDs) in Schools

Accessibility and inclusion of Persons with disabilities (PWDs) is an essential requirement in every school building. This is in line with the latest amendments to Uniform Building By-Laws 2022 gazetted by the Sabah Local Government, and Malaysian Standard (MS). All public buildings including schools, were made compulsory to provide accessibility and inclusion of Persons with disabilities (PWDs). A lack of accessibility contributed to dull educational environments for teachers and students. The aim of this research is to develope a framework for enhancing educational environments for retrofitting existing schools. Research method employed for this study is data collection from questionnaire gathered from the overall school’s plan layout with building retrofit of Universal Design (UD) elements and access audit for star rating compliance with inclusive design assessment. It is also an opportunity to identify any issues with school constraints that make it difficult to meet the Uniform Building By-Laws (UBBL) requirements through the focus group access audit group. Research finding shows that less building retrofit elements been built according to the Malaysian Standards (MS) to schools in Kota Kinabalu. In conclusion, all existing and current-use schools are deserved to be retrofitted with quality Universal Design (UD) elements such as ramps, handrails, disabled car parks, covered walkways, signage, wayfinding, lift, disabled-toilet, etc. Thus, the level of accessibility can be achieved with satisfaction and equivalency to Malaysian Standard through the introducing of framework for enhancing educational environments of retrofitting Inclusive design for PWDs.

Антикорупційний аудит: поняття, види та елементи

The prosperity of corruption, especially during the war, is one of the threats to Ukraine's national security, political stability and economy. International audit practice shows that anti-corruption audit is an effective tool for combating corruption and financial fraud. The article aims to distinguish the concepts of anti-corruption audit and anti-corruption compliance, to disclose the types of anti-corruption audit and its elements, and to determine the place and role of anti-corruption compliance in detecting and preventing manifestations of illegal corruption actions. Based on the analysis of the essence, two types of anti-corruption audit are distinguished: internal and external, which makes it possible to determine their differences and areas of application. In scientific literature, anti-corruption audit is often equated with anti-corruption compliance, which, in our opinion, is a component of internal anti-corruption audit. This conclusion follows from the general interpretation provided by the International Compliance Association and from the ideology of compliance, which involves compliance with the internal policies and procedures of the business entity. The elements of an anti-corruption audit are defined based on the provisions of international normative acts, the specifics and requirements of the activities of international organizations; however, for Ukrainian practice, it is appropriate to distinguish its main and additional elements based on the specifics of the activities of business entities and public sector entities. The main elements are mandatory for private and public sector entities, and additional ones depend on the field of activity and the level of corruption risks in the surrounding environment. The interpretation of the term anti-corruption audit proposed in the article, the definition of its differences from anti-corruption compliance and the identification of its structural components will contribute to constructing an effective system of combating fraudulent and corruption schemes in the private and public sectors of the Ukrainian economy.

Where Are the English Learners and Students With Disabilities in Gifted Education?

Prior research documented disproportional representation across racial, ethnic, and socioeconomic lines within the population of students identified as gifted and talented (GT). Less research has focused on what predicts improved representation for English learners (ELs) or students with disabilities (SwDs), or how state GT policies facilitate such representation. This paper attempted to fill that void by analyzing data from the Civil Rights Data Collection and Stanford Education Data Archive along with original coding of state GT policies. We found that while ELs and SwDs are disproportionately underrepresented within the population of students identified as gifted, state mandates for schools to offer GT, requirements for formal gifted education plans, and regular audits for compliance were correlated with higher rates of GT service availability and greater representation among ELs and SwDs. We further describe the characteristics of the top 5% of schools with the highest GT representation for ELs and SwDs.

Privacy-Preserving Noninteractive Compliance Audits of Blockchain Ledgers with Zero-Knowledge Proofs

Privacy-Preserving Noninteractive Compliance Audits of Blockchain Ledgers with Zero-Knowledge Proofs