Audit Form Research Articles

(Formal Audit Acts and Institutionality)

Russian Abstract: Сложная и низкоэффективная работа социально- экономической системы доказывает, что проблемы становятся все больше, как по объему, так и все более и более сложными по существу. Поиск альтернатив выхода из этой ситуации создает условия тому, что общество все чаще прибегает к таким терминам, как „контроль“ и „аудит“. Несмотря на то, что их дефицит является неоспоримым фактом, и если контроль по праву присутствует в каждом управленческом процессе, по крайней мере на теории, то в случае аудита ситуация не стоит таким же образом. Именно это подсказывает, что в центре внимания было бы правильно поставить аудит. Обоснованный интерес еще больше возрастает с начала 21-го века, когда „кризис доверия“, связанный с аудитом, спровоцировал глобальный экономический кризис. По этой причине и на этом основании в данной разработке рассматривается понятие аудита и его быстрое развитие. Анализ этого процесса направлен не на концептуальное начало, о котором обычно пишут, а на развитие и совершенствование формальных аудиторских проявлений. Поводом этому является все более масштабное применение различных форм аудита и запросов, которые предъявляются к его результатам большим кругом заинтересованных сторон. Обоснованный интерес отражается не только на распространенном официальном утверждении, но и на совершенствовании уровня институционализации. Процесс институционализации проведения аудита является наиболее серьезным доказательством того, что единственно высокая степень экспертизы и прозрачности могут развеять сомнения о социуме неясного будущего. English Abstract: The hard and low-effective work of the social-economic system proves that the problems’ volume is growing and their nature is growing more complicated. Finding alternatives for getting out of that state creates conditions for the society mentioning terms like “control” and ”audit” more and more often. Although their deficit is undisputable fact, if control presents in each managerial process by right at least theoretically, the situation with audit is different. Namely, that hints audit is to be urgently put in the focus of consideration. The substantiated interest grows bigger and bigger after the period of the beginning of the 21st century, when “the crisis in the trust”, connected to audit provokes the global economic crisis. This is the reason and grounds the material reviews the idea for audit and its fast progress. The analysis of this process is not directed towards conceptual beginning, usually written about, but towards the development and improvement of formal audit acts. The cause is the more and more popular application of various forms of audit and the requests for their results showed by wide circle of interested parties. The grounded interest reflects not only on the widening formal recognition but on the institutionality level improvement, too. The process of institutionalization during audit is the most serious proof that only high expertise and transparency could dispel society’s thoughts for vague future.

Audit of the quality of medical care as a way to improve the efficiency of medical organizations

научный биометрический журнал, который знакомит читателя с клиническими рекомендациями и особенностями применения лекарственных и вакцинных средств у детей, предоставляет исчерпывающую информацию о воздействии лекарственных средств на плод, о проводимых в

(Formal Audit Acts and Institutionality)

(Formal Audit Acts and Institutionality)

(Formal Audit Acts and Institutionality)

(Formal Audit Acts and Institutionality)

Evaluation of Public Infrastructures and Transportation Accessibility for People with Disabilities in Ahmedabad City

The purpose of the study was to evaluate the public infrastructures and transportation accessibility for people with disabilities in Ahmedabad city which includes to find out the average accessibility of all the sampled buildings in Ahmedabad, to evaluate the accessibility of the categorized buildings, to evaluate the accessibility of internal & external environments of the buildings, to find out the minimum and maximum accessible buildings in Ahmedabad city. In this study 20 samples were selected using a stratified sampling and they were divided into four categories-1st-Hospitals & Clinical Departments, 2nd-Transportation, 3rd-Public buildings, 4th-Public parks, Malls, Amusement & Historical Places. Accessibility of each Public Infrastructure and Transportation system was determined by using an Access audit form. Percentage of the total positive markings was analyzed. Result shows public buildings have the lowest accessibility score in compare to others. Average accessibility of the Ahmedabad buildings is 30.33% which is very low. Hospitals & Clinical Departments are more accessible than other public infrastructures and transportation. From this study, it has been concluded that public infrastructures and transportation of Ahmedabad are very less accessible for people with disabilities. Therefore, modifications in public infrastructures and transportation need to be done to make them accessible which help people with disabilities to live their lives at fullest and independently.

Transition enfant-adulte au cours de la mucoviscidose

Because of early and effective therapies, an increasing numbers of young people with cystic fibrosis (CF) reach adulthood. Preparing for and maintaining high quality CF care in the adult healthcare is critical for prolonged survival. Because adverse health consequences occur when inadequate transition arrangements are in place, safely transferring patients from pediatric to adult care is a priority. Key features include an early preparation, planning and self-management skills, a coordinated approach and a detailed communication between patients, families, pediatric and adult teams. Formal transition protocols and audits can support the process and be helpful for multidisciplinary teams.

The Wicked Character of Psychosocial Risks: Implications for Regulation

Psychosocial risks constitute a significant problem in most workplaces, and they are generally considered more difficult to regulate than many other occupational health and safety risks. This article investigates the challenges of regulating psychosocial risks in the workplace. The difficulties lie in the particular nature of psychosocial risks: their complexity, uncertainty, value, and power divergences. Psychosocial risks therefore resemble ‘wicked problems’, typically characterized by unclear cause-effect relationships and uncertain solutions. We use the ‘wicked problems’ concept to show how workplace regulation, and particularly the enforcement in the form of inspection and audits of certified occupational health and safety management systems, face challenges in assessing psychosocial risks and the strategies used by regulators to overcome these challenges. While regulation has become more effective in several countries, a better understanding of the nature of the challenges is still needed. It is necessary to accept the uncertain nature of psychosocial risks in the search for more efficient regulation. Achieving more effective regulation should involve stakeholders in the workplace who deal with the prerogatives of management, and should help develop the competencies of the inspectors and auditors in the field.

Potentially Avoidable Peripartum Hysterectomies in Denmark: A Population Based Clinical Audit.

ObjectiveTo audit the clinical management preceding peripartum hysterectomy and evaluate if peripartum hysterectomies are potentially avoidable and by which means.Material and MethodsWe developed a structured audit form based on explicit criteria for the minimal mandatory management of the specific types of pregnancy and delivery complications leading to peripartum hysterectomy. We evaluated medical records of the 50 Danish women with peripartum hysterectomy identified in the Nordic Obstetric Surveillance Study 2009–2012 and made short narratives of all cases.ResultsThe most frequent indication for hysterectomy was hemorrhage. The two main initial causes were abnormally invasive placenta (26%) and lacerations (26%). Primary atony was third and occurred in 20%. Before hysterectomy another 26% had secondary atony following complications such as lacerations, retained placental tissue or coagulation defects. Of the 50 cases, 24% were assessed to be avoidable and 30% potentially avoidable. Hysterectomy following primary and secondary atony was assessed to be avoidable in 4/10 and 4/13 cases, respectively. Early sufficient suturing of lacerations and uterine ruptures, as well as a more widespread use of intrauterine balloons alone or in combination with uterine compression sutures (the sandwich model), could presumably have prevented about one fourth of the peripartum hysterectomies.ConclusionMore than 50% of peripartum hysterectomies seem to be avoidable by simple measures. In order to minimize the number of unnecessary peripartum hysterectomies, obstetricians and anesthesiologists should investigate individual cases by structured clinical audit, and disseminate and discuss the results for educational purposes. An international collaboration is warranted to strengthen our recommendations and reveal if they are generally applicable.

Investing in charities in the nineteenth century: The financialization of philanthropy

This study deals with the impact of financialization on the development of charity during the nineteenth century. We argue that this has two key aspects: firstly, the growth of charitable provision via limited companies; and secondly, the financial audit by charities of the claimants who approached them. Limited companies operated mainly in the field of subsidized housing. These offered investors a satisfactory return, but at the cost of requirements regarding the level of rent and the behaviour expected from tenants which restricted the number of potential beneficiaries. The evaluation of claimants by charities was pioneered by, but not limited to, the new Charities Organization Society. This constituted a form of audit, with enquiry into claimants’ behaviour, financial status and prospects, and a refusal to support those seen as unreliable or unpredictable. We argue that these developments have significant implications for the social enterprise movement of the twentieth and twenty-first centuries.

Pulmonary aspiration under GA: a 13-year audit in a tertiary pediatric unit.

Pulmonary aspiration is a known risk of general anesthesia. We aim to find out the incidence, risk factors, and outcome of pulmonary aspiration in our pediatric population. Since 2000, all critical incidents are reported on a standardized audit form. All cases with pulmonary aspiration being reported as a critical incident were identified and their case notes traced to look at the perioperative details. From 2000 to 2013, a total of 102 425 pediatric cases were done in our hospital. Twenty-two cases were reported to have aspirated during anesthesia giving an incidence of 0.02% (1 in 4655). Majority (59.0%) of the children were between the ages of 3-12 and of ASA 1 (54.5%). None of them had any history of pulmonary aspiration. Of the 22 cases, 12 occurred during induction, three during maintenance, three during emergence, three during recovery, and one occurred preinduction. Twelve cases had intravenous induction while the rest received inhalational induction. The type of induction does not appear to affect the incidence of aspiration (OR 1.139 95% CI: 0.457-2.818 P = 0.76). Two cases were found to have a difficult airway during induction and 45.5% were emergency operations. Emergency surgeries put the patient at a higher risk of aspiration (OR 4.321 95% CI: 1.735-10.687 P = 0.001). No mortality was reported. Surgery was canceled for one patient, two had unplanned admissions, seven were admitted to high dependency unit or intensive care unit with two requiring postoperative ventilation. The incidence of aspiration under general anesthesia in our hospital is comparable to published reports. Our audit highlights the fact that pulmonary aspiration although rare mostly occur in healthy ASA 1 and 2 children with no prior history. Emergency surgeries put the patient at a higher risk of aspiration. They occurred usually during induction, a process which tends to be variable (in technique and duration) for pediatric patients.

Safety of community-based minor surgery performed by GPs: an audit in different settings.

Minor surgery is a well-established part of family practice, but its safety and cost-effectiveness have been called into question. To audit the performance of GP minor surgeons in three different settings. A community-based surgery audit of GP minor surgery cases and outcomes from three settings: GPs who carried out minor surgery in their practice funded as enhanced (primary care) services (ESGPs); GPs with a special interest (GPwSIs) who worked independently within a healthcare organisation; and GPs working under acute trust governance (Model 2 GPs). An audit form was completed by volunteer GP minor surgeons. Data were collected about areas of interest and aggregated data tables produced. Percentages were calculated with 95% confidence intervals (CIs) and significant differences across the three groups of GPs tested using the χ(2) test. A total of 6138 procedures were conducted, with 41% (2498; 95% CI = 39.5 to 41.9) of GP minor surgery procedures being on the head/face. Nearly all of the samples from a procedure that were expected to be sent to histology were sent (5344; 88.8%; 95% CI = 88.0 to 89.6). Malignant diagnosis was correct in 69% (33; 95% CI = 54.2 to 79.2) of cases for ESGPs, 93% (293; 95% CI = 90.1 to 95.5) for GPwSIs, and 91% (282; 95% CI = 87.2 to 93.6) for Model 2 GPs. Incomplete excision was significantly more frequent for ESGPs (17%; 9; 95% CI = 7.5 to 28.3, P<0.001). Complication rates were very low across all practitioners. GP minor surgery is safe and prompt. GPs working within a managed framework performed better. Consideration needs to be given on how better to support less well-supervised GPs.

Audit of paediatric residents' medical records.

The quality of the information contained in a medical record is dependent on the knowledge and skills of the doctor. The auditing of medical records is one of the items included in the competency evaluation of residents at the Department of Pediatrics, Prince of Songkla University (PSU), Thailand. To determine the percentages of 'not met' and 'not acceptable' charts written by residents, which parts of the residents' writing required improvement and associated factors. The charts of four newly admitted cases at each ward were selected non-randomly by attending staff for bi-weekly audit. The audit form comprised 15 components, with each component scored as 'met' or 'not met'. Medical records with more than two 'not met' items were categorised as 'not acceptable'. From September2012 to October2013, a total 506 in-patient medical records written by PSU paediatric residents were reviewed. The components identified as having the highest rates of 'not acceptable' completion were 'initial investigations' (5.3%), 'summary of investigations' (4.5%) and 'progression of clinical conditions' (4.3%). The reasons for a 'not acceptable' evaluation were 'incomplete documentation' (65.0%), 'lack of follow-up' (26.7%) and 'incorrect clinical reasoning' (8.3%). Using logistic regression analysis, the charts of patients from the chronic illness wards were found to be most significantly associated with the 'not acceptable' rating. Residents need skills and knowledge when completing patient records CONCLUSIONS: Residents need skills and knowledge when completing patient records, and attending staff should be aware that it is their responsibility to ensure that residents complete documentation fully and correctly.

Medication Administration Errors in a University Hospital.

To measure the rates of medication administration errors in medical wards at Ain Shams University Hospital and to identify significant determinants of medication administration errors. A descriptive direct-observational study of drug administration errors was carried out at medical wards of Ain Shams University hospital for a period of 3 months. A standardized observational checklist was used to observe the nurse during giving medications, and a medical record audit form was used to assess documentation. The error rates per observation, nurse, and patient were calculated, and the association between error rates and characteristics of each category was tested using linear regression to identify potential risk factors. The study included 237 patients and 28 nurses. The final number of drug administration observations was 2090 after excluding 310 omissions. A total of 5531 errors were observed with an average number of 2.67 errors per observation. More than 85% of the observations had at least one error, and the overall error rate was 37.68% (per hundred error opportunities). The highest error rate was detected in injections especially the intravenous route (39.58%). The most frequent errors were wrong documentation (90.96%) and wrong technique (78.90%), and the least was wrong patient (0.05%). The significant independent determinants of medication administration errors were high number of shifts taken by nurse per month, night shifts, weekends, elderly patient, and illiteracy. Medication administration errors represent a major problem in the hospital that needs urgent intervention to optimize medication administration process. The intervention should consider the identified significant determinants of medication administration errors.

Real Earnings Management: A Threat to Auditor Comfort?

SUMMARYReal earnings management (REM) is an increasingly common method of manipulating financial results, yet little research examines auditors' perceptions of and responses to REM. Using the auditor comfort framework (Pentland 1993; Carrington and Catasús 2007), we examine the extent to which REM impacts auditor comfort and how, in the presence of REM, auditors rely on comfort-building strategies in trying to move from a state of discomfort (i.e., fear of failing to identify misstatements) to comfort. Based on in-depth interviews of 20 experienced auditors, we find that auditors are aware of REM and often identify REM through formalized protocols that include analytical procedures, discussions with management, or their knowledge of the business. Formal audit procedures play a role when trying to address, “rationally,” the risk of REM, but we also find that auditors use emotive phrases and references to body senses related to discomfort, indicating that there also is an emotional component to dealing with REM (Guénin-Paracini, Malsch, and Marché-Paillé 2014). Most of the interviewees have concerns about REM (i.e., it threatens comfort), largely because they believe that it is indicative of management's desire to meet short-term targets (i.e., poor management tone), and that it may signal the use of other, less acceptable earnings management methods (i.e., accruals-based earnings management) to meet those targets. Interviewees respond to the discomfort caused by REM in many ways, including engaging in discussions with the client, increasing skepticism, and altering audit procedures and risk assessments. Auditors may even go as far as resigning from an engagement because of REM. Our analysis reveals that REM is a significant source of auditor discomfort and that auditors use both their rationality and their emotions/body senses to identify and try to alleviate that discomfort.

Evaluating and Certifying Component-Based Software Using Weighted Assignment Technique

Certification refers to the verification of definite feature of an object, person, or an organization. This verification is often, but not always, provided by some form of external review, education, assessment, or audit. In general, the main certification idea is to bring quality process to a certain software product. One of the core goals to achieve quality in component based product is to acquire reliability, quality and compatibility with other components. We have proposed an evaluation process for certification of componentbased software. Certification is performed at component as well as system level. The six factors given by ISO are used to certify the system or component. Some other factors are also taken into consideration for certification process. Unstructured weighting technique is used to assign weights to these seven factors.

How the machine ‘thinks’: Understanding opacity in machine learning algorithms

This article considers the issue of opacity as a problem for socially consequential mechanisms of classification and ranking, such as spam filters, credit card fraud detection, search engines, news trends, market segmentation and advertising, insurance or loan qualification, and credit scoring. These mechanisms of classification all frequently rely on computational algorithms, and in many cases on machine learning algorithms to do this work. In this article, I draw a distinction between three forms of opacity: (1) opacity as intentional corporate or state secrecy, (2) opacity as technical illiteracy, and (3) an opacity that arises from the characteristics of machine learning algorithms and the scale required to apply them usefully. The analysis in this article gets inside the algorithms themselves. I cite existing literatures in computer science, known industry practices (as they are publicly presented), and do some testing and manipulation of code as a form of lightweight code audit. I argue that recognizing the distinct forms of opacity that may be coming into play in a given application is a key to determining which of a variety of technical and non-technical solutions could help to prevent harm.

Auditing versus consultancy: a critique of the EU law reforms on the new form of auditing

Auditors used to serve the interest of the shareholders only. However, there have been significant changes in terms of auditors’ role and their function. Auditors are now expected to verify financial statements, but at the same time give an assurance regarding the financial sustainability of the entity. Regarding the latter role, audit firms provide consulting services, including risk assessment and management services. However, the law does not assign the latter role to external auditors. This situation results in an expectations gap in relation to both the role of the auditors and the scope of the external auditing. In addition, the growing economic importance of consulting and the long years of auditor tenure is likely to impair auditor independence. This paper submits that the new form of auditing is not problematic but creates issues. First, the expectations between the users of the financial reports and auditors are wider. Second, auditors’ independence is damaged due to the long years of auditor tenure and dependence of non-audit fees generated from consultancy services that not related to audit. The recent law reforms issued by the European Commission has brought some important provisions in terms of filling the expectations gap, reinforcing auditor independence and reducing the familiarity threat. EU’s relatively strict rules on provision of non-audit services and audit firm rotation are expected to have an important impact in the audit market. A critical analysis of the new EU law is submitted with some policy recommendations.

Epidemiological data and case load spectrum of patients presenting to bone and soft tissue disease management group at a tertiary cancer center.

This study was conducted to know the spectrum and number of bone and soft tissue (BST) tumors presenting to our institute. We needed to assess the gap between the number of patients seen and infrastructure available, and based on this information, help formulate guidelines for optimum utilization of resources and to provide best possible evidence-based cancer care. This is a prospective observational study (epidemiological). This study included all new patients seen in BST-disease management group (DMG) in the year 2010. An audit form was devised to capture all the relevant information. A comparison of our data with other national and international studies was also done. Out of total 31,951 new patients registered at our institute, 2007 patients availed BST-DMG services. Sixty percent were bone tumors and 36% were soft tissue tumors. In bone tumor, 66% were malignant, 15% were benign, and 19% were non-neoplastic. Osteosarcoma (43%) was the most common malignant tumor followed by primitive neuroectodermal tumor/Ewing's (27%) and chondrosarcoma (11%). Giant cell tumor was the most common benign bone tumor. Eighty-one percent of all soft tissue lesions were malignant, of which 75% were of mesenchymal origin and 25% were of cutaneous origin. This is an attempt to document the epidemiology of musculoskeletal tumors presenting to our institution while guiding the institute to frame and implement disease-specific protocols and generate further research questions. Continued data collection and follow-up can provide valuable information on long-term survival and treatment-related toxicities. This data (within limitations) may be extrapolated to national level to identify the need for infrastructure and human resources.

Approaches to the Evaluation of Corporate Social Responsibility

The evaluation of corporate social responsibility (CSR) becomes the problem. The practice demonstrates that currently there are methods, standards and initiatives that allow evaluating this state. The question is which approach is the right one, because his choice may depend from the findings “whom and to what purpose the evaluation serves”, from the object and subject of the evaluation, as well as from the knowledge of current trends in the evaluation. The aim of this paper, based on an analysis, is to identify appropriate approach to evaluating the CSR of the company. The CSR concept is closely connected with ethical, environmental and social audit, sustainable development, management, philanthropy and various forms of donation. De facto, CSR offers a set of principles and values on which is possible to build a more cohesive society and to establish the transition to a sustainable economic system.

Establishment of audit committees in government ministries of a developing country

The underlying study to this paper attempts to establish to what extent audit committees in government ministries in Namibia have been established as a requirement for enhanced quality of service delivery and accountability to taxpayers A qualitative approach was followed, where questionnaires or an interviews were conducted with accounting officers in government ministries. Content and thematic analyses were used to formulate narratives based on the understanding of similarities and differences in respondents’ experiences, views and perceptions. The study shows that from the 17 ministries that responded, only 2 ministries have established audit committees. Confirmatory, there is currently no legislature that makes it mandatory for government ministries in Namibia to establish audit committees within their respective constituencies. There are no formal audit committee terms and references or an audit committee charters are in place. Government ministries in Namibia seem to not have adopted best national and international governance practices with respect to the establishment of audit committees within their ministries. There is a need for a clear guidance as to how audit committees must be established; the composition of the committee members, the terms of office of committee members and remuneration, to mention a few.