Implementation Of Audit Research Articles

A platform policy implementation audit of actions against Russia’s state-controlled media

A platform policy implementation audit of how major digital platforms implemented their content moderation policies towards RT and Sputnik accounts at the beginning of Russia’s full-scale invasion of Ukraine in February 2022. It shows a wide, yet inconsistent range of measures taken by tech giants.

Determinan Faktor Pencegahan Fraud Pada Inspektorat Kota Jayapura

This study aims to examine and analyze the effect of public sector audit, internal auditor competence and organizational justice on fraud prevention at the Jayapura City Inspectorate. The population of this study are employees at Jayapura City Inspectorate office. Sources of data in this study are primary data, which data or information obtained directly through the distribution of questionnaires. The measurement scale used by questionnaire in likert scale. The sampling technique used in this research is simple random sampling. The number of samples used are 52 samples. Data analysis in this study was carried out quantitatively, using multiple linear regression statistical tools (Multiple Linear Regression) with SPSS 26 statistical software. The results obtained are public sector audit implementation, internal auditor competence, organizational justice have a significant effect on fraud prevention at the Jayapura City Inspectorate

The Leader Medical Audit in Hospital Routine Resource

The 2017 annual review in several health sectors highlighted the importance of medical auditing, based on the analysis of accounts, extensions with pertinent discussions between external and internal auditor, concurrent audit, using medicine based on evidence to reduce costs and guarantee the quality of services provided. The article is justified by the scarcity of academic studies that link Health Economics with the implementation of internal audits, as it is a subject little explored by scientific research yet. The study consists in bibliographic research on the most recent publications that address the theoretical and practical concepts related to the implementation of Strategic Sourcing programs in the field of health in large hospitals of high and medium complexity. It is necessary to define the role of the health auditor as the professional who will help managers to see the medical bill based on the value in health and not only in the cut in hospital expenses. Studies of the possible outcomes aimed at comprehensive health care, auditors are required to control costs. This information helps in the search for the most effective way to meet specific needs in terms of service, focusing on maximising human and material resources available.

Approaches to Strategic Audit Implementation: Experience of Rosatom State Corporation

In today’s environment of global change and upheaval, the challenge of maintaining sustainability and business continuity has become particularly urgent for businesses. To a large extent, the prospects for achieving business goals depend on its ability to adapt quickly to the changing environment in which it operates, but this alone is no longer enough. On a long-term horizon, on a strategic scale, the crucial role in ensuring sustainability and continuity of business operations, as well as in assessing the relevance, ambition and feasibility of the goals set begins to play its ability to timely notice risks and promptly respond to them. To help him in this is called for a strategic audit.The purpose of the work is to analyze the existing approaches to the implementation of strategic audit, as well as to disclose the methodology of its implementation in the State Corporation «Rosatom» and organizations included in its management circuit. The study was conducted using such scientific methods as analysis, synthesis, comparison and generalization; its practical results may be useful, first of all, to managers who make important decisions on business management, as well as to analysts who assess risks in implementation of strategic goals of the company.

Quality of death certification based on the documented underlying cause of death: A retrospective study

BackgroundThe underlying cause of death (UCOD) documented in the death certificate is a cornerstone in the mortality data that has significant impact on national policies, health system, and socioeconomics. However, a wide range of inaccuracies have been reported worldwide and were linked to multiple factors, including sociodemographic development and lack of physician training. Hence, this study aimed to assess the quality of death certification by reviewing the reported UCOD in the death certificate and study the potential factors that might be associated with inaccuracies. MethodsAll in-patient deaths that occurred in the Sultan Qaboos University Hospital from January 2020 to 31 December 2020 were included in this retrospective study. The study investigators reviewed all death certifications that were recorded during the study period for the accuracy of the documented UCOD using a systemic framework recommended by the World Health Organization. ResultsThe study included 384 mortality cases. The mean age at the time of death was 55.7 ± 27.1 years, and 209 (54.3%) cases were men. Approximately 80% (95% confidence interval: 84–76%) of the deceased patients had inaccurate data on the UCOD. Old age (58.1 ± 25.8 vs 46.5 ± 30.1, p < 0.001), death certification by doctor in training (70.8% vs 51.9%, p = 0.001), and admission under the Department of Medicine (68.5% vs 54.4%, p = 0.019) were more common in mortality cases with inaccurate data on the UCOD. Regression analysis confirmed that old age, male sex, and certification by doctor in training were independent predictors of inaccurate data on the UCOD. ConclusionInaccurate data on the UCOD is a prevalent issue in many healthcare settings, especially in the developing countries. Introduction of death certification training in the medical curriculum for medical doctors, implementation of periodic auditing, and provision of feedback are among the evidence-based approaches that are likely to improve the overall accuracy of mortality data.

Towards Zero Maternal Mortality: The Role of Policy Makers in Maternal Perinatal Audit Surveillance and Response

The city of Semarang has formed a Maternal Perinatal Surveillance and Response audit committee team. The purpose of this study is to analyze the role of policy actors in the implementation of Maternal Perinatal Surveillance and Response Audit using the policy triangle framework of actors, content, context and process. This research was conducted qualitatively with a case study approach. The selection of informants was carried out purposively. Data collection by in-depth interviews with 6 main informants and 9 triangulation informants. Data were analyzed using thematic analysis, with the inclusion criteria of health workers having more than 3 years’ experience in handling maternal death cases. The results showed that the role of AMP-SR actors was optimal at the Health Service and Community Health Centers, the role of AMP-SR actors in hospitals was not optimal. Not all of the contents of the AMP-SR were understood by the midwives at the Health Centers and Hospitals, the identification and notifications were on time, the OVM and RMM reports were not complete, the maternal death assessment had not been all carried out, the responses had not been all followed up. The implementation process is hampered by limited staff and budget, medical devices are not routinely calibrated, the MPDN application has been used but is not optimal. In Conclusion, the role of policy makers is AMP-SR, intervening in reducing maternal mortality and improving the quality of care. Future research is expected to use the mixed method to find out the role of policymakers quantitatively and qualitatively.

Pengaruh Audit Syariah dan Kualitas Layanan terhadap Kepercayaan Masyarakat pada Lembaga Amil Zakat

The Amil Zakat Institution plays a crucial role in distributing the blessings of wealth to people in need in line with sharia principles. For this institution, ensuring transparency and accountability in the management of zakat funds is a must. Therefore, sharia audits and service quality are important aspects that influence public trust in this institution. This research will focus on the influence of sharia audits and service quality on public trust in zakat amil institutions, with a case study at Yatim Mandiri. This research is a library study using descriptive analysis. The source of analysis used is previous research which is then compared with theories related to sharia revision. Each Mandiri has a special program to report the collection and distribution of available ZIS funds. Accountability is not only expressed in financial reports but can also be stated in the organization's agenda. Good work program coordination is expected to guarantee the effectiveness of the work program thereby bringing achievements to the school. In its understanding, sharia audit is a process to ensure that activities carried out by sharia financial institutions do not violate sharia or to comprehensively examine sharia compliance with sharia bank activities. The discussion in this research focuses on the amil zakat organization, namely LAZ YATIM MANDIRI. The implementation of the sharia audit at LAZ YATIM MANDIRI focuses on transparency and the use of funds from the community which cannot be audited due to the complicated dualism of YM management.

WAYS OF APPLYING THE QUALITY MANAGEMENT SYSTEM IN ENTERPRISES

Achieving institutional quality is one of the main goals of today's enterprise. This requires the development of policies, regulations and practices that cover each institutional element with a single quality view, their translation into written documents, and the implementation of institutional assessments and audits in accordance with the written documents. The study aims to identify quality and quality management approaches, the development of the ISO 9001 Quality Management Standard and the necessary documentation and document management practices within this framework. Control and evaluation of the system is also carried out through documents, which are the source of corporate information. The results of our research are considered significant in terms of revealing the importance of document management practices in quality management models that are fundamental to modern enterprises. The ISO 9001 Standard is not difficult and contains general requirements. It can be applied in any sector, be it large or small scale. It represents a powerful management system when properly understood and properly applied. The ISO 9001 Standard is completely dedicated to organizations to establish a Quality Management System. What needs to be done is not to create a "standard" Quality Management System, but to create a Quality Management System that meets the requirements of the standard. Keywords: ISO 9001:2000, quality management system, enterprise, international standards, quality, etc.

Analisis Kualitas Audit Akibat Kebijakan PPKM saat Pandemi Covid-19

Implementation of audit practices on financial reports by auditors, aims to assess compliance and adherence of entities to regulations, that is financial accounting standards in their preparation. The policy of Community Activities Restrictions Enforcement (CARE) due to the covid-19, limiting the implementation of audits so that they cannot run normally and are carried out by remote auditing. This limitation resulted in the public doubting the quality of the audit on the reliability of the financial statements. With this issue in mind, research was conducted to find out how audit quality was when CARE was implemented during the pandemic. This research was carried out using the method of literature study or literature review, by examining or critically reviewing knowledge, ideas, or findings obtained from within an academically oriented body of literature and formulating theoretical and methodological contributions for certain topics. From the research that has been done, the existence of CARE (Community Activities Restrictions Enforcement) reduces the quality of audits of financial reports.&#x0D; Keywords: audit quality, remote audit, covid-19.

Energy Audit and Energy Management Systems: Review of International Energy Auditing Practice

This research combines the analysis of international knowledge in energy audit practices with information on the nature of energy audit and its involved parties on the path to fulfil the goals set by the European Union policy and Latvian national policy. The article also analyses the publicly available information about the energy sector in Latvia, industry statistics, and legislative acts that have a direct impact on the implementation of energy audits. Although the European Union aims to reduce EU emissions by at least 55% by 2030 and to reduce gas demand by 15% by May 2023, sustainable energy use requires not only increased renewable energy production but also an efficient and competent use of this energy.The article first assesses the institutional basis, by EU regulations, to promote energy audits in the country. International energy audit and energy efficiency practices are also reviewed, focusing on government policy, energy audit standards, tools and methods.As each member state of the European Union has independently interpreted and adapted the EU requirements related to energy efficiency, especially the Directive of the European Parliament and of Council no. 2018/844, which amends Directive 2010/31/EU on the energy efficiency of buildings and Directive 2012/27/EU on energy efficiency, points 6 and 9, then the exchange of information between member states on their knowledge and experience should be considered an essential aspect of the policy, so that in the future countries together could achieve European energy security, independence, competitiveness and sustainability by adopting the best examples there are.The result achieved in the research is a summary of the energy audit experience of the EU and other countries, a description of energy consumption and their prices in Europe, as well as an extract of the most important regulatory acts.

Exercise prehabilitation for patients with end-stage liver disease: a best practice implementation project.

This study aimed to promote exercise prehabilitation in patients with end-stage liver disease during their waiting period for liver transplantation. End-stage liver disease indirectly contributes to the development of sarcopenia and affects survival after liver transplantation because of low physiological reserves and insufficient aerobic capacity while awaiting transplantation. Exercise prehabilitation could reduce postoperative complications and promote postoperative recovery. Following the JBI Practical Application of Clinical Evidence System, this study used six audit criteria derived from the JBI Evidence Summary. A baseline audit of six patients and nine nurses was conducted, analyzed barriers, established a prehabilitation process and improved interventions, followed by the implementation of exercise prehabilitation and follow-up audit. In the baseline audit, the results of the six criteria [(1) multimodal prehabilitation that includes exercise and other interventions where appropriate is offered to patients scheduled for abdominal surgery; (2) prior to the commencement of an exercise program an assessment of exercise contraindications, health status, treatments, physical activity level, functional capacity and quality of life is completed; (3) exercise programs are designed by appropriately qualified personnel; (4) exercise is delivered and supervised by appropriately qualified personnel; (5) exercise prescription is tailored to each individual patient; and (6) patient response to exercise is monitored throughout prehabilitation] were 0-22%. After implementing the best-practice strategies, all six criteria were set to 100%. Patients were aware of and had high compliance with exercise prehabilitation, nurses' and patients' knowledge of exercise rehabilitation improved, and nurses' implementation rate was significantly higher than before implementation ( P < 0.05). The differences in the 6 min walking distance and Borg Fatigue Score between the preimplementation and postimplementation were statistically significant (all P < 0.05). This best-practice implementation project is feasible. These results indicate that exercise prehabilitation could improve the preoperative walking capacity and fatigue of patients with end-stage liver disease. Ongoing best practices will be expected to develop in the future.

PENGARUH AUDIT PAJAK DAN KEPATUHAN WAJIB PAJAK TERHADAP PENINGKATAN TAX RATIO DI KANTOR PELAYANAN PAJAK TANGERANG SELATAN

&lt;p align="justify"&gt;The purpose of this study was to determine the effect of tax audits and taxpayer compliance with the Tax Ratio at the South Tangerang Primary Tax Office. In this study using a quantitative approach with data techniques using a questionnaire. The scale of data measurement with a Likert scale. Data were analyzed using multiple regression analysis with the help of the SPSS version 25 program. The results showed that the Tax Audit variable has a significance level of 0.045. The sig value of 0.045 is smaller than 0.05 and the t-count value of 2.041 is greater than the t-table value of 1.6637. So it can be interpreted that the Tax Audit variable has a positive and significant effect on the Increase in Tax Ratio. The Taxpayer Compliance variable has a significance level of 0.007. The sig value of 0.007 is smaller than 0.05 and has a t-count value of 2.756 which is greater than the t-table value of 1.6637 and can be interpreted as Taxpayer Compliance which turns out to have a positive and significant effect on increasing the Tax Ratio. Based on the research results, it is expected that KPP Pratama South Tangerang can maximize the implementation of tax audits so that taxes and tax revenues increase and are expected to be able to conduct counseling and outreach aimed at increasing taxpayers.&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Key words:&lt;/strong&gt; Tax Audit, Tax Payer Compliance, Tax Ratio&lt;/p&gt;

OC-095 DUTCH INGUINAL HERNIA AUDIT (DIHA): A SURVEY OF CURRENT REGISTRATION, OBSTACLES AND POSSIBLE AREAS OF IMPROVEMENT

Abstract Aim Quality assessment and improvement of surgical procedures can be achieved by clinical audits that provide feedback with benchmarking of surgical outcomes. The Dutch Institute for Clinical Auditing has successfully initiated multiple audits with clear impact on quality of care. Presently, there is no Dutch national inguinal hernia (IH) registry. This survey aimed to investigate current opinions of all Dutch surgeons regarding registration, and to explore potential obstacles in the implementation of a Dutch Inguinal Hernia Audit (DIHA). Material &amp; Methods A web-based survey was sent to all (&amp;gt; 2.000) members of the Dutch Surgical Society, including surgeons and residents in training. Results Two-hundred sixty-seven respondents replied (hospital distribution: 33% small peripheral, 45% large peripheral, 11% academic, 11% other). Two-thirds (67%) agreed that the quality of IH care should be improved. Similarly, 66% answered that improvement could be achieved by registration of surgical outcomes. Those opposed to registration mainly stated fear of administrative burden and that the quality of care is already adequate. The vast majority of respondents agreed that chronic pain (91%) and recurrence (91%) should be used as indicators of IH surgery, which can both be collected as patient-reported outcome measures (PROMs). Conclusions A two-thirds majority of Dutch surgeons agree that the quality of inguinal care should be improved by implementing a Dutch national IH registry. Almost all agree that registration of chronic pain and recurrence as quality indicators can be registered as PROMs without increasing the administrative burden, which will facilitate successful implementation.

SP-0204 QuADRANT - a Study on Clinical Audit Uptake and Implementation Across Europe - Current Status and Recommendations on how to move forward.

SP-0204 QuADRANT - a Study on Clinical Audit Uptake and Implementation Across Europe - Current Status and Recommendations on how to move forward.

Can Nurses' Training and Documentation Audit Improve the Oral Care Practice among Patients Receiving Cancer Treatment? Results from the Pretest-Post-Pest Study.

Oral complications arising out of radiation therapy and chemotherapy significantly affect the oral health status of patients leading to severe distress. Poor oral health can impair nutritional intake and patient recovery. Trained nurses lack knowledge of oral care of patients receiving cancer treatment. The study is aimed at training the nurses and conducting a documentation audit to assess the effect of the training on their clinical practice. Methods: A quantitative research approach was adopted using one group pretest-post-test design to train 72 nurses on oral care of cancer patients working in radiation oncology wards of a tertiary care setting in the southern part of India. After the training program, 80 head and neck cancer patient records were audited to monitor the implementation of oral care. After completing the training program, the knowledge score increased to 13.54 with a mean difference of 4.15 at a p-value <0.001, which indicates that the training was effective, resulting in a gain in knowledge scores. Nurses reported usage of evidence-based intervention, and patient education materials helped them in the clinical practice and a few barriers to oral care practice were identified while implementing the oral care i.e increased frequency of oral care, increased documentation, and time issues. There was poor adherence to the implementation of oral care for cancer patients after the training program, as monitored by a documentation audit. Capacity building of the nurses in providing effective oral care of cancer patients will help in improving the standards of cancer nursing practice. An implementation audit of the records would help check adherence to the new oral care practice. A hospital-instituted protocol can result in the effective implementation of the practice change rather than a researcher-introduced protocol.

Implementation of Investigative Audit in the Principles of Good Corporate Governance in PT. Garuda Indonesia, Tbk (Persero)

Introduction to the Problem: This study aims to determine the implementation of investigative audits in accordance with the principles of Good Corporate Governance (GCG) in State-Owned Enterprises (SOEs/ Badan Usaha Milik Negara , BUMN) Persero in calculating state losses. Purpose/Objective Study: This study uses a statutory approach and a case approach. The case study is exemplified in the case of PT. Garuda Indonesia (Persero) Tbk (“Garuda Indonesia”). The research specification used is the explanatory legal study which aims to test a theory or hypothesis in order to strengthen or reject the existing theory or hypothesis of the research results. Design/Methodology/Approach: This is a normative juridical research, thus it is necessary to have an approach to the existing problems. Findings: According to the findings of the study, it is shown that by conducting an investigative audit based on the Good Corportate Governance (GCG) principles after the decision No. 425/Pdt.Sus.PKPU/2021/PN.Niaga.Jkt.Pst., Garuda Indonesia can improve its financial management and performance. An investigative audit that is conducted in a transparent, accountable and independent manner will increase public trust in the company and ensure that the company adopts GCG principles in managing its finances. Paper Type: Research Article

Pengaruh Pelaksanaan Audit Internal terhadap Pencegahan FRAUD (Kecurangan) (Studi pada PT LEN Industri (Persero) Bandung)

The purpose of this study was to determine the effect of internal audit on fraud prevention and to determine how much influence internal audit has on fraud prevention. The method used in this research is an empirical study. The population in this study are staff or employees of PT. LEN Industri (Persero) with a total of 25 employees. The sampling technique used was saturated sampling, so that a sample of 25 respondents was obtained. The results of the study show that the tcount value of the implementation of internal audits on fraud prevention is 3.740. By using a significance number or Sig (5%), and N = 14, t = 2.0595 is obtained. The provisions say that if tcount &gt; ttable, then Ha is accepted and Ho is rejected, meaning that the hypothesis that internal audit has an effect on fraud prevention is accepted.

Clinical audit in European radiology: current status and recommendations for improvement endorsed by the European Society of Radiology (ESR)

Clinical audit is an important quality improvement activity and has significant benefits for patients in terms of enhanced care, safety, experience and outcomes. Clinical audit in support of radiation protection is mandated within the European Council Basic Safety Standards Directive (BSSD), 2013/59/Euratom. The European Society of Radiology (ESR) has recognised clinical audit as an area of particular importance in the delivery of safe and effective health care. The ESR, alongside other European organisations and professional bodies, has developed a range of clinical audit-related initiatives to support European radiology departments in developing a clinical audit infrastructure and fulfilling their legal obligations. However, work by the European Commission, the ESR and other agencies has demonstrated a persisting variability in clinical audit uptake and implementation across Europe and a lack of awareness of the BSSD clinical audit requirements. In recognition of these findings, the European Commission supported the QuADRANT project, led by the ESR and in partnership with ESTRO (European Association of Radiotherapy and Oncology) and EANM (European Association of Nuclear Medicine). QuADRANT was a 30-month project which completed in Summer 2022, aiming to provide an overview of the status of European clinical audit and identifying barriers and challenges to clinical audit uptake and implementation. This paper summarises the current position of European radiological clinical audit and considers the barriers and challenges that exist. Reference is made to the QuADRANT project, and a range of potential solutions are suggested to enhance radiological clinical audit across Europe.

Fraud and corruption in football: lessons from a survey of match-fixing in Cyprus

PurposeThe purpose of this paper is to identify if fraud theory models suggested over the years are applicable to match-fixing and if so, whether the Krambia-Kapardis’ (2016) holistic fraud and corruption prevention model can be used to reduce significantly match-fixing in football.Design/methodology/approachAn online survey was developed by the authors and was administered to football stakeholders in Cyprus, namely, players, referees, coaches and team management.FindingsThe research questions, who are the initiators of match-fixing, why is match-fixing taking place and what is the best way to prevent or reduce match-fixing, have been answered, and these findings have enabled the authors to make policy recommendations.Research limitations/implicationsThe survey considered match-fixing in only one sport (football) while the number of respondent categories and the 335 usable questionnaires returned did not allow advanced statistical analysis of the data obtained.Practical implicationsThe findings point to the need both for ethics and moral values to be installed in all the stakeholders through training and continuing education. It is also suggested that teams/clubs and related associations acting as regulators ought to implement governance principles and ethical programs, including whistleblowing lines and appoint integrity officers to minimize the match-fixing phenomenon. Furthermore, society, as well as government, sport regulators and sponsors, ought to encourage and demand fair play and integrity in sport through improved measures of governance and accountability and the implementation of ethical audits and public disclosure of audited financial statements of teams. Finally, sports integrity ought to be embedded in school curriculum from a very young age.Originality/valueTo the best of the authors’ knowledge, this is an original contribution to knowledge that has impact on the future of sporting fairness and social legitimacy.

Internal audit in customs administrations

In recent years, in our country, as well as throughout the rest of the modern world, global changes are taking place driven by the development of high-tech platforms that ensure the sustainable development of various sectors of activity, including public services. There has also been a major, large-scale reform of the system of customs authorities that was carried out with the concentration of customs control in the centers of electronic declaration. The aim of the study is to analyze the role of digitalization processes and the use of modern customs technologies, which require the development of new competencies, skills in conducting operations within the framework of a process approach, identifying risks of violation of customs legislation, etc., in the context of performing various customs functions, separating documentary and factual control. These changes require an increase in the efficiency of management and development of internal audit in the customs authorities. The article proposes approaches to setting the latter, developing a methodology for its implementation, taking into account strategic changes in the conditions of customs administration. the methodological basis of the work was a systematic approach, a method for analyzing existing customs control processes, collecting facts, analyzing professional and ethical standards, structural and functional modeling, and comparing with digitalization processes. When substantiating specific proposals, special methods were used: observation, comparison, the method of expert assessments. The study resulted in a methodological substantiation of an integrated and complex approach to the organization and implementation of internal audit in the customs authorities, the purpose and functions of which are in many respects similar for both business entities and those providing public services. The article reflects the author’s attempt to combine the possibilities of using digital technologies that increase the efficiency of the provision of this type of the service and create an effective management system within the customs service.