Different Types Of Audit Research Articles

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The article examines tax audits as one of the ways of exercising tax control. The purpose of the study is to substantiate the theoretical provisions of tax audits and determine their role and place in the control process. The study was based on the application of general scientific methods: systematisation, logical and analytical methods, induction, deduction, as well as methods of theoretical generalisation, classification and grouping. The graphic method was used to illustrate the results of the research. The study emphasises that tax audits are a way of exercising tax control in Ukraine. Based on the digital data from the official portals of the State Tax Service, the efficiency and effectiveness of tax audits conducted during 2021-2022 are proved. The authors emphasise the restrictions on tax audits in Ukraine during the period of martial law, which mostly concerned documentary audits. The types of tax audits: in-house, documentary and factual were defined. The authors compare the subject matter of documentary and factual audits, and as a result, it is found that the same issues may be subject to different types of audits. The authors summarise organisational features of certain types of tax audits in the following areas: place of conduct, grounds for conducting, frequency of conduct, duration, conditions for starting an audit, and extension of the audit period. The presented study will be useful for employees of the State Tax Service and other fiscal authorities, customs authorities, auditors and practitioners of the accounting and controlling staff of enterprises, institutions, organisations, etc. We see prospects for further research in the development of a scientifically based classification of tax audits, development of methodological approaches to the implementation of various types of tax audits for certain types of national and local taxes and fees.

Conditions and barriers for quality improvement work: a qualitative study of how professionals and health centre managers experience audit and feedback practices in Swedish primary care

BackgroundHigh quality primary care is expected to be the basis of many health care systems. Expectations on primary care are rising as societies age and the burden of chronic disease grows. To stimulate adherence to guidelines and quality improvement, audit and feedback to professionals is often used, but the effects vary. Even with carefully designed audit and feedback practices, barriers related to contextual conditions may prevent quality improvement efforts. The purpose of this study was to explore how professionals and health centre managers in Swedish primary care experience existing forms of audit and feedback, and conditions and barriers for quality improvement, and to explore views on the future use of clinical performance data for quality improvement.MethodsWe used an explorative qualitative design. Focus groups were conducted with health centre managers, physicians and other health professionals at seven health centres. The interviews were audio recorded, transcribed and analysed using qualitative content analysis.ResultsFour different types of audit and feedback that regularly occurred at the health centres were identified. The main part of the audit and feedback was “external”, from the regional purchasers and funders, and from the owners of the health centres. This audit and feedback focused on non-clinical measures such as revenues, utilisation of resources, and the volume of production. The participants in our study did not perceive that existing audit and feedback practices contributed to improved quality in general. This, along with lack of time for quality improvement, lack of autonomy and lack of quality improvement initiatives at the system (macro) level, were considered barriers to quality improvement at the health centres.ConclusionsProfessionals and health centre managers did not experience audit and feedback practices and existing conditions in Swedish primary care as supportive of quality improvement work. From a professional perspective, audit and feedback with a focus on clinical measures, as well as autonomy for professionals, are necessary to create motivation and space for quality improvement work. Such initiatives also need to be supported by quality improvement efforts at the system (macro) level, which favour transformation to a primary care based system.

The measurement of audit quality in the Netherlands: a practical note

Several committees, institutions, and practitioners are currently working on defining appropriate, and reliable Audit Quality Indicators (AQIs). The experiences the Foundation for Auditing Research (FAR) made with collecting audit quality data may inform the search for appropriate and reliable AQIs. In this paper I discuss different types of audit (quality) measures and their availability in the Netherlands. Furthermore, I discuss the (potential) information value, limitations, and recommendations for a wide range of audit quality measures and sources.

The different types of clinical audit and how to perform them

Clinical audits should be performed regularly to highlight any areas of improvement needed in a practice. There are different types of audit for measuring different processes/systems, and they should be...

For a smooth pharmacy inspection, think ahead and ask questions

For a smooth pharmacy inspection, think ahead and ask questions

La Auditoría Financiera de Gabinete como instrumento de evaluación de la Cuenta Pública Municipal en Sonora

A través de los diferentes tipos de Auditoría y Fiscalización, se previenen y combaten irregularidades en el uso de los recursos públicos establecidos en sus presupuestos ya sea de ingresos o de egresos, así como también la administración de la hacienda, el patrimonio y la deuda pública. Este informe está enfocado a describir el proceso de la Auditoría Financiera de Gabinete como instrumento de Evaluación de la Cuenta Pública Municipal 2017 de los Municipios del Estado de Sonora. La Cuenta Pública Municipal es el informe que los entes públicos municipales a través de los ayuntamientos, que rinden a la legislatura local, sobre su gestión financiera a efecto de comprobar que la recaudación, administración, manejo y custodia, así como la aplicación de los recursos públicos durante el ejercicio fiscal comprendido del 1º de enero al 31 de diciembre de 2017, se ejercieron en los términos de las disposiciones legales y administrativas aplicables. El contenido de dicho informe deberá presentarse en apego a lo establecido en la Ley de General de Contabilidad Gubernamental y demás normatividad vigente. El Instituto Superior de Auditoría y Fiscalización se constituye como el organismo público autónomo, encargado de revisar y fiscalizar la cuenta pública municipal, en los términos establecidos en esta Constitución y demás legislaciones inherentes a la ejecución de la función de auditoría, además de implementar acciones de prevención en materia de corrupción. Entonces podemos definir a la Auditoría Financiera de Gabinete, como la revisión de la Situación Económica, las Finanzas Públicas, la Deuda Pública, los Activos y el Patrimonio Municipal informados en la Cuenta Pública Municipal, además del cumplimiento legal de la presentación de la información contable, presupuestal, programática y demás anexos, con la finalidad de conocer la calidad de la información financiera y que su elaboración haya sido de conformidad con lo establecido en la Ley General de Contabilidad Gubernamental.

Aplicación y Evolución de la Armonización Contable gubernamental

La implementación de la Armonización Contable nos proporcionara información útil para una mejor toma de decisiones, fomentar la inversión gracias a la confianza, mejoramiento de la administración pública, satisfacción de la ciudadanía, mecanismos de control, combate y abatimiento a la corrupción. Los objetivos de la armonización contable son: Facilitar la toma de decisiones; Homogeneidad de la información financiera; Establecimiento de normas para el manejo eficiente del gasto público; Registro de operaciones de manera automática, armónica, especifica de las operaciones contables. En crea el En 1986 se crea el Public Sector Comitte (PSC), hoy conocido como el Consejo de Normas Internacionales de la Contabilidad Pública (IPSASB), a partir de 1997 el IPSASB desarrollo un programa elaborando 21 NICPS dirigido a las entidades publicas las cuales deben seguir el criterio del devengo basandose en las NIC; en 2002 se finalizo el proceso de la la aprobación de las 21 NICSP y un glosario de terminos. (Buch Gómez & Cabaleiro Casal, 2006:3) En 2008 se pública la Ley General de Contabilidad Gubernamental, esta Ley propone la creación de un sistema de información contable y financiera del sector público homogéneo en los tres niveles de gobierno.normativo común que sea aplicable en cada uno de los niveles de gobierno. El objetivo de esta Ley es establecer un marco normativo común que sea aplicable en cada uno de los niveles de gobierno. El 7 de mayo de 2008 se publica en el Diario Oficial de la Federación un Decreto que reformo varios artículos de la Constitución, con tres objetivos principales: 1. Incrementar la calidad del Gasto Publico, 2. Prevenir erogaciones plurianuales para proyectos de inversión en infraestructura, 3. Lograr el fortalecimiento y rendición de cuentas. En 2009 se crea el Consejo Nacional de Armonización Contable (CONAC) que tiene como objetivo dar seguimiento a los criterios los cuales regirán la contabilidad gubernamental, esto nos permitirá medir la eficacia, economía y eficiencia del gasto y el ingreso de los Entes Públicos. La fiscalización de los recursos públicos está regulada por la Constitución Política de los Estados Unidos Mexicanos, Ley Orgánica del Poder Legislativo Federal y Ley de Fiscalización Superior Federal. Para llevar a cabo el proceso de fiscalización estos organismos de fiscalización deberán aplicar normas y procedimientos de auditoria, deberán realizar un programa de trabajo, así como la aplicación de diferentes tipos de auditorías.

Audit Market in Egypt: An Empirical Analysis

Audit market in Egypt is complex and competitive. Egyptian laws permit different types of audit. Both joint audit and dual audit are allowed. In specific cases, mandatory audit is required. Big 4 are not dominating audit market. Based on data of non-financial listed companies for 2015 and 2016, this study aims to investigate auditor choice, audit fees, and audit quality. Results show that Big 4 receive audit fees premium. None of auditor types including Big 4 provides higher audit quality. Both joint audit and dual audit are not improving audit quality and increase audit fees.

External Audit and Relation between Internal Auditors, Supervisory Body and External Auditors of the Banking Sector in the Republic of Macedonia

There are different types of audit, such as financial audit, regulatory audit, operational audit of performances, audit of information systems, environmental audit and others. But basically, we distinguish two types of audit which will be the main focus of attention in this work. External audit, an Internal audit. In most countries, the external auditor from the public sector reports to parliament and, where relevant, the private sector auditor reports to government (e.g. ministry of finance) and/or the public sector external auditor (the supreme audit institution). An efficient system of internal audit is an invaluable source of information for the management of the bank, its supervisors and the quality of the internal control system in that organization.

MULTI‐LAYERED ACCOUNTABILITY. PERFORMANCE‐BASED FUNDING OF UNIVERSITIES

In most Western countries there has been an increasing demand for new and different types of audit, evaluation and reporting systems that reveal the output of public sector organizations (Pollitt and Bouckaert 2000). Quality assessments have had a profound impact on the funding of university research, most visibly in the UK. However, the relationship between qualitative and quantitative indicators of research performance has been an ongoing source of debate (Bence and Oppenheim 2004). By exploring four different types of accountability relations, this paper investigates different stakeholders' perceptions of whether or not performance funding increases accountability and transparency, and poses the following questions: Does performance funding result in high accountability and high transparency? Does high accountability imply high transparency? Does high transparency lead to low accountability? Three main empirical sources have been utilized: a comprehensive survey of faculty at Norwegian higher education institutions, a stakeholder survey, and data from case studies of four universities.

Aspects of auditing in clinical laboratories

Quality and patient safety are terms that both providers and recipients of healthcare are very familiar with. Accreditation is another term that is closely linked to quality and patient safety. Audit is a systematic, independent, and documented process for obtaining evidence and evaluating it objectively to determine the extent to which audit criteria are fulfilled. Accreditation and audit are integral components of the same process. Three different types of audit are well recognized—internal, external, and co-operative. Reading of relevant documents, observation of laboratory practices, and asking open-ended probing questions are important auditing techniques. For auditing to be successful, experienced, qualified, and well trained auditors are essential. Furthermore, the auditor should be open-minded, not prejudiced, a team player and effective communicator, both in writing and verbally. In many instances, the emphasis for seeking laboratory accreditation has shifted from building quality systems—to produce reliable results and ensure patient safety—to just passing the inspection. Recently, the emphasis for laboratory quality improvement has been placed on pre and post-analytical processes in preference to analytical quality. The analytical quality of laboratory results is still far from ideal and it may be detrimental if less emphasis is placed on this aspect of laboratory medicine. Auditing or on-site inspection as a regulatory tool does not work or present a realistic picture of laboratory quality. A continuous quality improvement approach will help laboratories to build quality into their systems.

The Information Audit: Principles and Guidelines

Auditing is a recognised management technique providing managers with an overview of the present situation regarding specific resource(s) and services within an organisation. Many different types of audits currently exist in the commercial world, including audits of information resources. Currently, as far as the researchers could determine, there exists no single accepted methodology for performing an information audit. In view of this, the researchers investigate whether it is possible (and desirable) to develop a standardised information auditing methodology. Investigating the nature and characteristics of the information audit as well as how a number of other audit types do this, e.g. the financial audit, the communication audit. The researchers conclude that none of these are the same as the information audit, although similarities exist. Various information audit methodologies are discussed, evaluated and classified. The researchers conclude that even though the principles of the financial audit cannot be used to develop a standardised methodology for information auditing, information professionals can look towards the accounting profession for support in developing a standardised, universally accepted method for accurately determining the value of information entities. Guidelines for a standardised information audit methodology are identified.

Symposia Paper: On-Farm Certification Programs: Auditing Procedures

ABSTRACT Any certification program must have audits to ensure that the product, process, or system meets the requirements intended for the program and that they continue to follow these procedures. Audits are intended for control or compliance. This paper deals with the different types of audits, how they are conducted, and who usually conducts them. The procedures used in any audit have been standardized by the American Society of Quality and will be outlined in this paper. These procedures include, first, preparation for the audit, i.e., the phases in the process and the steps in preparation. These steps include performance standards and the checklist to be used in the audits. The second phase is performance of the audit, including how facts are gathered and how conclusions are reached. The next phase involves reporting the results in a meeting and formal report. The last phase is closure, involving both corrective action and formal closure. This brief presentation provides a quick view of these accepted procedures used in auditing for certification purposes.

Auditing the quality of care of a crisis center.

The purpose of this paper is twofold: First, it defines and describes different types of audits and areas of patient care which lend themselves to a quality of performance review. Second, it describes an audit application at a hospital-based crisis intervention center and the corrective action taken on the basis of the findings. The major emphasis of the audit was to determine the quality of medical-psychiatric consultation and to develop criteria for its initiation.