Audit Of Documentation Research Articles

Qualitative Research in CKD: How to Appraise and Interpret the Evidence

Qualitative Research in CKD: How to Appraise and Interpret the Evidence

ACCOUNTING AND AUDITING ACCORDING TO INTERNATIONAL STANDARDS AS A MANAGMENT FUNCTION

Abstract. The introduction of International Financial Reporting Standards (IFRS) has led to a fundamental change in financial reporting requirements. They aim to present the company’s opportunities and risks in such a way that the objectives of management can be assessed by third parties and other parties. This article discusses the basic requirements that management must meet in the context of accounting in accordance with IFRS. To obtain truthful information about the state of affairs in the company, management must receive and analyze management reports to make the right strategic decisions. IFRS 8 Operating Segments (IFRS 8) assists them in this. The main purpose of this standard is to disclose information by the company to users to assess the nature and financial impact of the activities implemented, as well as the types of economic conditions in which it operates. The article describes the implementation of IFRS 8 as a management function, as well as the impact on various other management functions. In accordance with IFRS 8, the application of the management approach should also be explained in the notes to the financial statements. However, this only applies to listed companies. At the same time, this approach also serves to implement a management approach for unlisted companies for the company’s own purposes. One of the enhanced management tools is also the audit of segment reporting. The audit helps to confirm the veracity of the data of such reporting. As part of the audit of the annual financial statements, it is necessary to check whether the acquired knowledge corresponds to the results of audit procedures for other categories of reports. The result of the audit of segment reporting should be recorded by auditors in working papers (audit documentation). Any inaccuracies in segment reporting should be reported in the audit report. This article describes in detail the audit procedures in accordance with International Standards on Auditing (ISA). Also, the requirements for the preparation of audit documentation for the audit of segment reporting in accordance with ISA and the standards of the Institut der Wirtschaftsprüfer, Germany (IDW Prüfungsstandards (IDW PS)). Keywords: IFRS, ISA, audit, managment, audit documentation, financial report, international standards. Formulas: 0; fig.: 2; tabl.: 0; bibl.: 11.

Поведенческие характеристики руководства аудируемой организации как детерминанты риска фальсификации финансовой отчетности

Th e author’s methodology for assessing the propensity to the risk of material misstatement of fi nancial statements due to fraudulent actions by those charged with preparation of the fi nancial statement of the audited organization is proposed on the basis of two behavioral characteristics − tolerance to violations of legislation and pathological monetary personality type. On the basis of a specifi ed econometric bivariate probit model, calculations are made on empirical data from a survey of employees of the audited companies conducted by the authors. Using the results in the working audit documentation at the stage of preliminary planning of the audit will assess the likelihood of the propensity of the organization’s management to economic risk.

Prepare for takeoff: improving asset measurement and audit quality with drone-enabled inventory audit procedures

Auditors increasingly employ technologies to improve audit quality. Using a design science approach, we examine whether using drones and automated counting software can improve audit quality and thus financial reporting. We assess three dimensions of audit quality—efficiency, effectiveness, and quality of documentation. We show that auditors can perform inventory counts with these technologies much more efficiently than they can with manual techniques, decreasing count time in our study from 681 h to 19 h. Similarly, auditors can maintain or improve audit effectiveness, decreasing error rates in our study from 0.15% to 0.03% while providing higher-quality audit documentation. Interviews with national-level partners and audit standard setters highlight impediments to adopting these technologies, including firm concerns about being first movers combined with inability of standard setters to provide guidance at a pace that matches the pace of technological development. Collectively, our results suggest that technology-enabled inventory audits can improve audit quality and further regulatory guidance on using such technologies would enhance adoption.

Medico Legal Documentation in a Public Hospital in India: An Analysis of 100 Cases

Introduction: Medico-legal audits are an integral part of hospital/clinical audits and involve examinationof the hospitalrecords. The clinical audits aim towards improvement of quality of care and hence are limitedto the scrutiny of patient’s clinicalrecords. On the other hand, a medico-legal audit aims at the prevention offoreseeable litigations on the hospital and includes the perusal of all the hospital records.Aim & Objective: To carry out the audit of medico legal documentation in a public hospital.Methodology: A retrospective record-based study was conducted in a 2000 bedded public hospital inthe month of May-June 2012. 100 documented medico legal cases were considered using simple randomsampling. The quantitative data was collected by using a checklist for the audit of medico legal case files.SPSS was used for the analysis of the data.Results: Most of the MLC cases were found to fall in the middle age group of 21-35 years of age (32%)and within that the maximum people contributing to the MLC cases was the sub- group of age between 21-25 years (16.66%). Out of the total recorded sex of the MLC cases, 65.96% were males and 34.04% werefemales. The highest number of cases recorded were of the RTA (20%) followed by the accidental injury(17%).Discussion & Conclusion: Alarge number of the cases were of the road traffic accidents (20%)followed byaccidental injury (17%), so the emergency department should be kept well equipped to treat such cases. Theproportion of the male patients (65.96%)was double as compared to the female patients (34.04%), so thehuman resource planning of the emergency department can be done accordingly.

ДОСЛІДЖЕННЯ ПРОБЛЕМ СИСТЕМАТИЗАЦІЇ РЕЗУЛЬТАТІВ АУДИТУ ТА ПОДАННЯ ПОКАЗНИКІВ В ІНТЕГРОВАНОМУ ЗВІТІ

In modern conditions, the interest of business management in the effectiveness of the organization of the audit of integrated reporting and settlement operations for decision-making in terms of business management has increased significantly. The value of internal audit of integrated reporting is important, because it is this audit helps to eliminate inaccuracies and errors in the formation of indicators of integrated reporting. However, there is a problem of systematization of control results and presentation of reliable conclusions of the auditor on financial and non-financial indicators of the integrated report. Therefore, it is necessary to conduct more detailed research to improve the audit documentation, which should be used by the auditor during the verification of settlements with debtors and creditors. Insufficient level of elaboration of the issue of documentary support for checking the calculations of agribusiness enterprises during the internal audit of integrated reporting revealed the problem of further systematization of internal audit results and presentation of a reliable auditor's report on financial and non-financial indicators of the integrated report. In the course of the research a system of documentation according to audit procedures in the part of settlement operations during the internal audit of integrated reporting was developed. The developed set of documents is characterized by a meaningful content in terms of the proposed classification groups of settlements with debtors and creditors and the associated risks, the design of which ensures the reliability of the audit. Forms of auditor's working documents on settlement operations have been developed, which contribute to the formation of information support of the effective and supply part of the audit report based on the results of the internal audit of integrated reporting in terms of calculations as an integrated object of accounting and reporting. The proposed documentation system focuses the auditor's attention on urgent issues of qualitative and quantitative risk assessment, the appropriateness of the choice of management methods and ways to optimize risks, which will facilitate effective management decisions for business development.

Audit of international intraoperative hemotherapy and blood loss documentation on anesthetic records.

Anesthetic records facilitate information transmission to the next healthcare professional and should contain all relevant information of perioperative care. While most anesthesia societies provide guidelines for record content, important topics like hemotherapy and hemostatic therapy are not well represented. We considered the quality of anesthetic records with regard to the documentation options for hemotherapy and hemostatic therapy. A secondary objective was to examine guidelines for appropriate recommendations. Anesthetic records of international anesthesiology departments were evaluated for the presence of 20 defined fields associated with hemotherapy, hemostatic and fluid therapy as well as intraoperative diagnostics and monitoring. International guidelines were reviewed for appropriate recommendations. A total of 98 anesthetic records from eight countries and guidelines of six anesthesia societies were analyzed. Data fields for red blood cell transfusion have been found in 29.3% (95% CI 0.20 to 0.38), ABO-testing in 6.1% (95% CI 0.01 to 0.11) and indication for transfusion in 2.0% (CI 0.00 to 0.05) of records. Most records contain fields for blood loss (94.4%; 95% CI 0.91 to 0.99) and diuresis (87.9%; 95% CI 0.81 to 0.94). International guidelines that were analyzed do not cover the topic of transfusion, but most give recommendations on basic monitoring, blood loss and fluid management documentation. Most of the evaluated anesthetic records did not contain fields for relevant aspects of perioperative hemotherapy, hemostatic therapy and diagnostics. Guidelines and protocols for anesthetic documentation should include these topics to ensure information transfer and patient safety.

Process audit on quality of out-patient records using WHO chart audit as a tool for training interns and improving quality of service delivery in an urban health training centre

Patient care documentation is an important component of health care service delivery and continuity of care within the health system. Case documentation audit is a good tool to improve the quality of service and to help train budding doctors about the expected standard of care. This study was done as part of a Competent Interns training program for primary care as well as a quality improvement program to improve patient care documentation in an Urban health training center. The specific objectives were to identify the gaps in practice and serve as the baseline quality of Out-patient case records and using the gaps in practice to conduct an educational intervention among Interns. The effectiveness of this intervention was then measured by noting the changes seen upon re-audit. Materials and Methods: 1. Study design: Intervention study (Educational) following a process audit 2. Study sample: All new Out-patient case records from November 2014 to January 2015 for baseline study and new Out-patient case records from April to June 2015 for re-audit after setting targets 3. Setting: Primary health care training center catering to an urban area. 4. Analysis: Results are expressed in percentage of records with adequate documentation for each items in the checklist. Overall mean score ± standard deviation for records were calculated (pre and post audit separately) and t test was done to detect for statistically significance (1% level of significance) following the educational intervention. Results: Baseline audit (n=110) showed 100%, 97% and 95% records had documented patients details, patient complaints and physical examination on case sheets respectively. There was poor documentation of drug allergies (1%), review date (36%) and name of the examining doctor or intern (3%).Following the educational intervention during the re-audit (n=75) there was overall improvement in case sheet recording practice (t=15.34; p

Pediatric Pain Assessment in the Intensive Care Unit: An Evidence-Based Algorithm

BackgroundConducting an adequate pain assessment in the Pediatric Intensive Care Unit (PICU) is multifactorial and complex due to the diversity of the population. It is critical that validated pain assessment methods are used appropriately and consistently to aid in evaluation of pain and pain management interventions. PurposeThe aim of this evidence-based practice project was to improve pain assessment practices in the PICU through a decision-support algorithm. Design & MethodsThe Iowa Model-Revised was used to guide the development and implementation of an evidence-based decision algorithm. Pre- and postdata were collected via surveys (nursing knowledge and confidence) and documentation audits (nursing pain assessments). Various implementation strategies were used to facilitate the integration and sustainability of the algorithm in practice. ResultsThe majority of survey items showed an increase in nursing knowledge and confidence. Audits of pain assessment documentation displayed an increase in appropriate pain assessment documentation related to a child's communicative ability. However, there is a need for reinfusion related to the documentation of sedation assessments. ConclusionsThe use of an algorithm supported the ability of PICU nurses to critically consider and choose the pain assessment method most appropriate for the patient's condition. The algorithm promotes nursing clinical judgement, prioritizes pain management, and includes patients receiving sedation. The algorithm supports a comprehensive pain assessment in a difficult pediatric patient population. Future research is needed to strengthen and standardize the usage of terms “assume pain present” and “assume pain managed,” and to also improve the overall feasibility and effectiveness of the algorithm.

Chart Audit of Spiritual Care Documentation: Continuous Quality Improvement.

Eight spiritual care practitioners at an acute care teaching hospital undertook a systematic chart audit of their documentation practices in the patient electronic health record. The purpose was to evaluate their practices using the standards of their professional association and regulatory college. A preliminary "mock audit" was essential for the overall success of the audit. Plans for ongoing chart audits will lead to continuous quality improvement. A limitation was that their manager acted as both improvement coach and performance evaluator.

Risk to patients, risk to clinicians: a three-site audit of the documentation of counselling in first episode genital herpes.

National guidelines give advice on topics which should be covered when counselling patients with a new diagnosis of genital herpes (HSV) with the aim of reducing transmissions. This three-site UK audit of documentation of counselling for patients with a new diagnosis of genital herpes reviewed the records of 284 patients. Documentation in all areas of counselling was limited and this may result in adverse medico-legal consequences for patients and clinicians.

Postoperative wound assessment documentation and acute care nurses' perception of factors impacting wound documentation: A mixed methods study.

Wound care documentation is an essential component of best practice wound management in order to enhance inter-disciplinary communication and patient care. However, evidence suggests that wound care documentation is often carried out poorly and sporadically. Determine postoperative wound assessment documentation by acute care nurses and explore their perception of factors constraining adequate nursing documentation. A two-phase sequential exploratory mixed methods design was used. Phase one: A retrospective clinical chart audit of nurses' documentation was undertaken. A random selection of 200 medical records were reviewed over 3months at a provincial hospital in Vietnam. Phase two: semi-structured interviews were conducted with 13 surgical nurses to explore their perceptions of factors influencing appropriate documentation. Inductive qualitative content analysis was applied for qualitative data. This manuscript adheres to COREQ guidelines for reporting the qualitative phase. Phase one: 200 records were audited. Less than 10% of preoperative factors (such as co-morbidities, smoking and nutrition status) related to the risk of delayed wound healing were documented. During the first 5days postoperation, there was no documentation about incision location, wound dimension, wound bed (in wounds healing by secondary intention) or odour. In less than 10% colour and type of exudate were recorded. Phase two: Emerging key categories were: unimportance of nursing documentation, difficulty to change existing practice, and personal factors. This study indicated that surgical wound assessment documentation was insufficient and inconsistent among nurses. Nurses viewed the wound assessment documentation as unimportant. Therefore, extensive exploration of strategies is required to enhance the quality of wound assessment documentation.

Application of High-Intensity Functional Resistance Training in a Skilled Nursing Facility: An Implementation Study.

Rehabilitation in skilled nursing facilities (SNFs) is under scrutiny to deliver high-quality care and superior outcomes in less time. High-intensity resistance training demonstrates functional improvements in community-dwelling and long-term care populations but has not been generalized to the SNF population. The purpose of this study was to evaluate implementation issues including safety and feasibility and to provide preliminary information on effectiveness of rehabilitation focused on high-intensity functional resistance training in an SNF. The implementation study design consisted of 2 nonrandomized independent groups (usual care and high intensity) that were staged within a single SNF. The i-STRONGER program (IntenSive Therapeutic Rehabilitation for Older Skilled NursinG HomE Residents) integrates principles of physiologic tissue overload into rehabilitation. Physical therapists administered the Short Physical Performance Battery and gait speed at evaluation and discharge. Reach, Effectiveness, Adoption, Implementation, and Maintenance was used to evaluate the implementation process. An observational checklist and documentation audits were used to assess treatment fidelity. Regression analyses evaluated the response of functional change by group. No treatment-specific adverse events were reported. Treatment fidelity was high at >99%, whereas documentation varied from 21% to 50%. Patient satisfaction was greater in i-STRONGER, and patient refusals to participate in therapy sessions trended downward in i-STRONGER. Patients in i-STRONGER exhibited a 0.13m/s greater change in gait speed than in the usual care group. Although not significant, i-STRONGER resulted in a 0.64-point greater change in the Short Physical Performance Battery than usual care, and average SNF length of stay was 3.5days shorter for i-STRONGER patients. The findings from this study indicate that implementation of a high-intensity resistance training framework in SNFs is safe and feasible. Furthermore, results support a signal effectiveness of improving function and satisfaction, although the heterogeneity of the population necessitates a larger implementation study to confirm. This pragmatic study demonstrates that high-intensity resistance training in medically complex older adults is safe and favorable in SNFs. This work supports the need to fundamentally change the intensity of rehabilitation provided to this population to promote greater value within post-acute care. Furthermore, this study supports the application of implementation science to rehabilitation for rapid and effective translation of evidence into practice.

Clean construction and demolition waste material cycles through optimised pre-demolition waste audit documentation: A review on building material assessment tools.

Waste from the construction sector poses huge challenges for sustainable waste management. This is not only due to the vast amount of waste produced in construction and demolition activities, but also due to pollutants potentially contained in these products. Subject to these conditions, waste management must ensure recovery of as many resources as possible, while making sure to keep material loops clean. This demanding task requires more knowledge about the existing building stock and an adaptation of current demolition processes. Innovative technologies, such as Building Information Modelling, or modern frameworks, such as Geographic Information Systems, offer a high potential to synoptically provide stock material information for future demolition activities for individual objects to be deconstructed as well as for whole cities as a basis for managing the anthropogenic stock and potential urban mining. Suitable methods of data collection allow for acquiring the desired input for the generation of building stock models enriched with demolition-related information. With the latter, selective deconstruction strategies as well as appropriate waste stream routing agendas can be planned and executed, thereby securing safety at work during the demolition process itself and a waste stream routing according to the waste hierarchy. This review article gives an overview of currently deployed building material assessment tools (data capture and visualisation), both a prerequisite for improved information on materials and geometry (and thereby mass/volume). In addition, this article describes workflows employable for the purpose of urban mining in end-of-life buildings, of which one holistic approach will be described in depth.

Sources and methods of obtaining audit evidence. Audit documentation

Sources and methods of obtaining audit evidence. Audit documentation

Standards for the provision of antenatal care for patients with inflammatory bowel disease: guidance endorsed by the British Society of Gastroenterology and the British Maternal and Fetal Medicine Society

BackgroundPregnant women with inflammatory bowel disease (IBD) are at increased risk of adverse pregnancy outcomes. Comprehensive guidelines on medical management have been published; yet, there is limited guidance on service...

Redesigning a rural physiotherapy service's documentation audit process: improving quality whilst promoting honest & meaningful conversations

Redesigning a rural physiotherapy service's documentation audit process: improving quality whilst promoting honest & meaningful conversations

An Audit of Documentation relating to Decision-Making Capacity at an Old Age Psychiatric Hospital in England

<p>The Mental Capacity Act 2005 (MCA) guides clinicians in England and Wales in how to support patients to make a capacitous decision. Documentation of patients’ capacity is mandatory for certain decisions in psychiatric hospitals so as to evidence the use of the MCA guidance. Given the importance of decisions such as where to live and what medication to take, the quality of clinician interview and documentation is important to monitor.</p><p><br />Method: The quality and quantity of decision-making capacity (DMC) documentation was reviewed in a psychiatric hospital in England for older adults. The clinical records of 49 discharged patients were examined retrospectively. All DMC documentation found was compared with existing legal guidance on capacity assessment.</p><p><br />Results: 46/58 DMC documents were found to be insufficient. There was little evidence of what information had been given to patients to enable autonomous decision making, what actions had been undertaken to optimise capacity and what alternative decision options were presented.</p><p><br />Conclusions: Consideration should be given by hospital managers to support DMC assessment by staff. Further reflection is needed on the part of regulators regarding the optimum DMC documentation standard, particularly regarding physical health medication for psychiatric inpatients. Guidance and training for all staff involved in the assessment and documentation of DMC should be made available.</p>

Establishing Control Over the Residual Resource of 200 MW Steam Turbines by Optimization of Percentage of Launches from Different Thermal States

A well-known problem of the United Energy System of Ukraine is the lack of peak capacities in the total generating energy balance. For this reason, coal-fired power units with a capacity of 200 MW, which were designed to work in the base part of the electrical load graph, are involved in regulating the frequency of the power grid by changing their power, or forced stops during energy consumption reduction. At the current stage, most of the power equipment with a capacity of 200 MW has exhausted its park resource, while having a huge number of launches from various thermal states. Thus, considerable low-cycle fatigue has been accumulated in the base metal, which can severely limit service life-time of equipment. It also leads to frequent emergency shutdowns and reduces the overall reliability of the energy system of Ukraine. The paper proposes a method for establishing control over the aging equipment resource, by optimizing the percentage of the number of equipment launches from different thermal states. On the basis of a technical audit of operational documentation of generating companies and statistical processing of resource indicators for turbine equipment 200 MW of the Kurakhivska, Luhanska and Starobeshivska thermal power plants, components of independent variables were identified to solve the optimization problem. The residual service life-time was chosen as a target function, to describe which the theory of experimental planning was used, in particular, rich Rechtschaffner plans. The obtained description of the objective function in the form of a full quadratic polynomial allowed us to establish the maximum residual resource of power units of 200 MW. When operating in maneuvering modes, the maximum service life-time is provided with the following ratio of the number of launches from different thermal states: 25–39 % of starts from a cold state, 18–25 % of starts from non-cooled state and 36–57 % from a hot state of the metal.

FORMALIZATION AND AUDIT OF THE SYSTEM OF MANAGEMENT OF RIGHTS TO THE RESULTS OF INTELLECTUAL ACTIVITY AT AN ENTERPRISE

The principles of building an effective system of management of rights to the results of intellectual activity (SM RIA) are considered. The results of intellectual activity (RIA) represent the assets of an organization that directly affect the innovative potential of the enterprise, competitiveness, capitalization of the business and its profitability. In this regard, the protection of rights to RIA, the accounting of intellectual property (IP) and the further commercialization policy of RIA appear to be important tasks of a modern enterprise. The formalization of SM RIA at an enterprise is impossible without a full audit of intellectual property. Audit of intellectual property concludes a complex of expert analyses and audit of documentation on the results of intellectual activity available in the organization. The audit will reveal inconsistencies with the legislation regulating the protection of RIA, accounting of IP and reflection in the reporting of IP, the correctness of the assessment of RIA, the procedure of capitalization of RIA, and answer questions about the effectiveness of the existing SM RIA in the implementation of the policy of commercialization of RIA. Further formalization of the SM RIA is represented by the sequence of bringing the reed SM RIA with the legislation of the Russian Federation and business goals.