Implementation Of Audit Research Articles

The effect of audit and feedback and implementation support on guideline adherence and patient outcomes in cardiac rehabilitation: a study protocol for an open-label cluster-randomized effectiveness-implementation hybrid trial

Background Providing secondary prevention through structured and comprehensive cardiac rehabilitation programmes to patients after a myocardial infarction (MI) reduces mortality and morbidity and improves health-related quality of life. Cardiac rehabilitation has the highest recommendation in current guidelines. While treatment target attainment rates at Swedish cardiac rehabilitation centres is among the highest in Europe, there are considerable differences in service delivery and variations in patient-level outcomes between centres. In this trial, we aim to study whether centre-level guideline adherence and patient-level outcomes across Swedish cardiac rehabilitation centres can be improved through a) regular audit and feedback of cardiac rehabilitation structure and processes through a national quality registry and b) supporting cardiac rehabilitation centres in implementing guidelines on secondary prevention. Furthermore, we aim to evaluate the implementation process and costs.MethodsThe study is an open-label cluster-randomized effectiveness-implementation hybrid trial including all 78 cardiac rehabilitation centres (attending to approximately 10 000 MI patients/year) that report to the SWEDEHEART registry. The centres will be randomized 1:1:1 to three clusters: 1) reporting cardiac rehabilitation structure and process variables to SWEDEHEART every six months (audit intervention) and being offered implementation support to implement guidelines on secondary prevention (implementation support intervention); 2) audit intervention only; or 3) no intervention offered. Baseline cardiac rehabilitation structure and process variables will be collected. The primary outcome is an adherence score measuring centre-level adherence to secondary prevention guidelines. Secondary outcomes include patient-level secondary prevention risk factor goal attainment at one-year after MI and major adverse coronary outcomes for up to five-years post-MI. Implementation outcomes include barriers and facilitators to guideline adherence evaluated using semi-structured focus-group interviews and relevant questionnaires, as well as costs and cost-effectiveness assessed by a comparative health economic evaluation.DiscussionOptimizing cardiac rehabilitation centres’ delivery of services to meet standards set in guidelines may lead to improvement in cardiovascular risk factors, including lifestyle factors, and ultimately a decrease in morbidity and mortality after MI.Trial registrationClinicalTrials.gov. Identifier: NCT05889416. Registered 2023-03-23.

Initiating a Sharia Audit Model for Zakat Management Organizations In Indonesia

The proliferation of zakat management organizations in Indonesia is part of the zakat problem in Indonesia. The zakat management organization as an intermediary organization between muzaki and mustahiq must have a management basis that is trustworthy, professional, transparent and accountable. The presence of Law Number 23 of 2011 and Government Regulation Number 14 of 2014 provides a legal basis for sharia audits to be carried out as a guarantee of security and comfort for muzakki in paying zakat through BAZNAS and LAZ. The main objective of the shariah audit is to provide certainty of compliance with sharia rules both in terms of collection, distribution and utilization of zakat. This study describes the basic concepts in carrying out sharia audits of zakat management organizations, where there are several main things that must be carried out in carrying out sharia audits of zakat management organizations based on existing laws and general provisions in conducting audits in general as part of the guidelines that must be adhered to. . With the sharia audit carried out, it will increase public confidence in paying zakat through zakat institutions. The sharia audit framework for zakat management organizations includes the planning, implementation and reporting stages and the last is in the form of an opinion on the audit implementation in the form of a statement that is appropriate or not appropriate and then recommendations for improvement on the implementation of the audit.

Factors Affecting the Implementation of Risk-Based Internal Auditing

This paper aims to investigate the factors affecting risk-based internal audit (RBIA) implementation in public sector organizations in Saudi Arabia. This paper utilized 234 usable answered questionnaires from internal audit managers, internal auditors, accountants, and executives working in Saudi public sector agencies. The gathered data were analyzed by applying partial least squares–structural equation modeling (PLS-SEM). Results show that management support, internal auditor role, risk management system, and training in risk management all positively and significantly influence the RBIA. Improved internal auditing procedures and an efficient internal monitoring system will significantly curtail any risks impeding the organization’s goals, diminish the temptation to fabricate financial data or statistics, and enhance the accuracy of financial reporting/statements. Moreover, this study’s results have crucial implications for managers of public sector organizations, heads of internal audit departments, internal auditors, and accountants seeking to improve the reliability of internal audits and other aspects of financial information. Published research on what variables are influencing RBIA implementation is scarce. This study adds to the nascent literature by focusing on Saudi Arabian public sector organizations, establishing empirical variables based on an in-depth review of the relevant research and conducting an empirical investigation of the factors associated with RBIA implementation in the Saudi economy. By concentrating on public sector organizations in Saudi Arabia, this paper sheds light on other nations with comparable systems for governance policies and processes in their government-run entities.

The Effect of Operational Audit Implementation and Implementation of Internal Control to the Effectiveness of Health Services

Private hospitals are generally profit-oriented compared to government hospitals, so it is natural for hospitals to provide health services more than because if the performance is the same or below state hospitals (government), then people will have a tendency to choose government hospitals. Hospital performance will be able to run consistently if the planning, implementation, and control of operational audits and internal controls are good. The purpose of the study was to determine the magnitude of the influence of the implementation of operational audits and the implementation of internal control on the effectiveness of health services at Santo Yusup Hospital. The study used a quantitative approach that was analyzed descriptively, and verifiably. The population is outpatients and inpatients at Santo Yusup Hospital Bandung. The samples used were 338 patients. The results of this study stated that operational audit and internal control, each of which had a significant effect on the Quality of Service at Santo Yusup Hospital with a very weak category.

Exploratory Factor Analysis for Items Measuring of The Tax Auditors’ Performance

Tax auditors play an essential role in tax audits to ensure governments can overcome non-tax compliance issues and protect tax revenues for the nation. Tax auditors are expected to perform their tasks efficiently and effectively in examining the taxpayer’s declaration. The tax auditors' performance determines the success of tax audit implementation. Several factors can influence the tax auditors’ performance, including auditors’ effort, professional skepticism and task complexity. Therefore, this study aims to develop a valid and reliable research instrument to measure tax auditors’ performance using the Exploratory Factor Analysis and internal reliability test (Cronbach’s Alpha). A total of 100 tax auditors from the Inland Revenue Board of Malaysia and the Royal Malaysian Customs Department were selected as respondents to participate in this study. The data was collected using the online Google Forms with 5 Likert scales and was analysed using IBM-SPSS Version 27. The results show that out of 34 developed items, only 30 remained as constructed items. The remaining items were deleted due to the low loading factor of less than 0.40. Thus, this study validated the research instrument to proceed with the Confirmatory Factor Analysis (CFA) in the following step using the validated research instrument.

Internal Quality Assurance System in Indonesia Higher Education: Literature Review

The importance of Quality Assurance (QA) is increasing worldwide, particularly in developed countries where products and services are prominent. The aims of this study analyze a comprehensive and essential comprehension of Internal Quality Assurance in Indonesian Higher Education Institutions (HEIs). The main approach utilised in this study involved doing a literature review, wherein relevant literature from many reliable sources was identified and subsequently filtered based on its relevance. This study emphasises four research topics that warrant thorough investigation. The implementation of the SPMI (System of Internal Quality Assurance) in multiple Higher Education Institutions (HEIs) has been effectively executed, with the involvement of quality assurance bodies at the university, faculty, and study programme levels. Furthermore, there is the preparedness of SPMI documentation, the execution of the quality cycle, and the implementation of Internal Quality Audit by the Audit Team. It is imperative to consistently and sustainably implement SPMI in Indonesian Higher Education Institutions (HEIs). This will lead to an improvement in quality and the ability to satisfy stakeholders through the effective execution of the University's trifocal functions, namely teaching, research, and services.

Measuring Disclosure Content Within the MD&A: The Case of North Carolina Counties

Audit implementation of Government Accounting Standards Board (GASB) 34 guidelines has yielded increased levels of disclosure content within local government comprehensive annual financial reports (CAFRs). Of particular interest is the Management Discussion & Analysis (MD&A) content that provides a prelude to primary statements establishing unit overall financial position. In this study, the level of disclosure content is measured using net position, fund balance, and organizational factors among all 100 North Carolina County governments for fiscal year 2019. The empirical analysis suggests that disclosure content within area of foci changes depending on increased audit fees, state designated tier level, specific departmental spending, and lengthier MD&As. Additional information illuminates a very limited auditor pool and some recalcitrance concerning service provision. Overall, the findings point to audit disclosure practices including the MD&A as being predicated on unit overall needs versus illumination.

Enhancing Patient Safety and Quality of Care: The Importance and Implementation of Prescription Audits

Enhancing Patient Safety and Quality of Care: The Importance and Implementation of Prescription Audits

АУДИТ ІННОВАЦІЙ В БУХГАЛТЕРСЬКОМУ ОБЛІКУ ТА ТЕХНОЛОГІЯХ УПРАВЛІННЯ

Formulation of the problem. Іnnovations introduced into accounting and management practices require adequate auditing to ensure their reliability and compliance with standards. However, existing approaches to the audit of innovations in accounting and management technologies may be insufficient or unadapted to modern requirements and realities of the market environment. The purpose of the study is to consider and analyze modern approaches to auditing innovations in accounting and the use of advanced management technologies to support innovation processes in enterprises. The object of the research is auditing methods and approaches used to assess the effectiveness and risks of innovative processes and products in accounting. Research methods: logical and meaningful method, methods of comparison, systematization, induction and deduction, analysis and synthesis, coefficient method. The main research hypothesis. The implementation of innovation audits in accounting and the use of advanced management technologies contributes to the improvement of the efficiency of management of innovation processes and ensures an increase in the competitiveness of the enterprise. Presenting main material. The article examines the formation and development of the market of business incubators in Kyrgyzstan. The types of services provided by business incubators were considered in detail, the structure of business incubators was characterized taking into account their types and types, the main industry markets in which they grow small innovative companies were described. An audit of articles on the dynamics of industry specialization of residents in business incubators and the main mechanism for placing residents in business incubators was conducted. Originality and practical significance. The study seeks to reveal the importance of the interaction between these two aspects and show how they can interact to support innovative processes and strategies in enterprises. By revealing methods and approaches to innovation audits and the use of advanced management technologies, this article provides practical recommendations for improving the efficiency of innovation project management, improving financial reporting and reducing risks. Conclusions and prospects for further research. The application of an integrated approach to the audit of innovations and the use of advanced management technologies can contribute to increasing the competitiveness and success of the enterprise in the conditions of constant changes in the market. The presence of proper innovation audit processes and the use of advanced management technologies is a necessary condition for achieving stable and successful development of the enterprise in the conditions of the modern economic environment.

A Learning Organization in Action: Applying Senge’s Five Disciplines to a Collections Diversity Audit

abstract: For more than 30 years, Peter Senge’s theory of learning organizations has influenced the study of leadership and organizations. Researchers have studied various components of his framework: team cognition and mental models, team learning, shared vision, systems thinking, and personal mastery. But few articles have explored what it looks like in practice when the five disciplines of the learning organization are enacted in an organization. This article explores the ways in which these disciplines influenced the implementation and outcomes of a collection diversity audit at Sonoma State University Library. The authors discuss the ways that Senge’s learning organization framework enabled them to create a sustainable model for evaluating diversity in selection and acquisition practices.

Developing Compliant Audit Information System for Information Security Index: A Study on Enhancing Institutional and Organizational Audits using Web-based Technology and ISO 25010:2011 Total Quality of Use Evaluation

This study aimed to develop the KAMI 4.1 Index system application based on web application technology to provide a platform for controlled audit implementation and improve data management. The primary goals were to independently assess organizations' ability to obtain ISO 27001:2013 and enhance the audit process's effectiveness and efficiency. The research utilized web application technologies as materials. It employed a systematic approach, focusing on developing a web-based application using the waterfall model's stages of communication, planning, modeling, construction, and deployment. The resulting KAMI 4.1 Index system application introduced a new and efficient platform for controlled audit implementation, featuring an improved user experience and enhanced ease of use by incorporating existing audit calculations from the KAMI 4.1 index. Evaluation based on the ISO 25010:2011 quality of use model yielded a high total quality of use rate of 81.45%, indicating a "very good" categorization. However, areas requiring further research and improvement were identified, including data security, content coverage, freedom from risk, and error tracking. The study also suggested exploring integration possibilities of the audit system with other ISO audit needs, such as a quality assurance system complying with ISO 9001. Further research is necessary to gather information about user criteria and needs in different organizational contexts, ensuring the audit application system meets their requirements. Overall, this research contributes to developing the KAMI 4.1 Index system application and highlights directions for further enhancement and exploration in controlled audit implementation and data management.

DESIGN AND DEVELOPMENT OF AN INTERNAL QUALITY AUDIT INFORMATION SYSTEM BASED PPEPP CYCLE

The Mataram University of Technology Quality Assurance Institute already has and has established national education standards plus the standards set by universities following Permendikbud number 3 of 2020. However, there are problems with the implementation of Internal Quality Audits, where the implementation of internal quality audits is very less effective and efficient, good in terms of time, cost, and energy. This is because the Mataram University of Technology Quality Assurance Institute only has 3 auditors to audit 12 study programs in one year and even spends two months in a row. This is an important concern for researchers to build and produce an internal quality audit information system application program that can help implement the internal quality audit process carried out by the Mataram University of Technology Quality Assurance Institute. The design of the internal quality audit information system was carried out using the prototyping method. The application of the prototyping method in system design will make information system builders better and more structured. The internal quality audit information system was built using the PHP programming language with the CodeIgniter framework and MySQL as the database and implementing Code-View-Controller (MVC). The main objective of this research is to produce an internal quality audit information system so that it can assist the Mataram University of Technology Quality Assurance Institute in documenting and optimizing higher education quality management in a planned and sustainable manner following the PPEPP cycle

Analysis of Internal Audit Planning in Improving the Effectiveness of Organizational Performance at the Btm Sinar Mentari Tuban Cooperative

This study aims to describe the implementation of an internal audit in the BTM Sinar Mentari Tuban Cooperative and to describe internal audit planning in increasing the effectiveness of the performance of the BTM Sinar Mentari Tuban Rice Cooperative organization. Data collection techniques are carried out using questionnaires, observations, and interviews. Data analysis techniques are measurements with a Likert scale and descriptive statistics. Based on data analysis conducted on internal audits in increasing the effectiveness of organizational performance at the BTM Sinar Mentari Tuban cooperative, it can be seen that The results of research on the effectiveness of the role of internal audit at the Sinar Mentari BTM Cooperative show effective results. This can be seen from the calculation results showing 92.80%. The results of calculating the effectiveness of the company's performance show 92.46%; this means that the company's performance will be effective if there is an internal audit role in the company.

Роль екологічного аудиту в концепції розвитку збалансованого природокористування: правові аспекти

The article is devoted to the study of the legal aspects of the implementation and effectiveness of the environmental audit in the concept of the development of sustainable nature management as an important mechanism of environmental security. Rapid technological development has led to the globalization of all social processes without exception. It was this factor that influenced the ecological crisis, because the dominant way of using nature turned out to be incompatible with the biosphere, the cyclic cycle of resources, energy and information that ensure the stability of the global ecosystem. This provoked ecological regression and real global omnicide. Solving the environmental problem, in our opinion, boils down to the introduction of effective legal, institutional and specialized mechanisms for ensuring environmental safety, which, in their entirety, will have a positive effect on all components of the ecosystem and help to effectively implement the concept of the development of balanced nature management. And it is the environmental audit that is the effective mechanism that is designed to solve a significant part of the problems on the way to the restoration of the natural environment, by implementing the idea of balanced nature management. The relevance of this issue is that the effectiveness of an environmental audit directly depends on the legal aspects of its implementation, because dynamic changes in social development, the instability of economic factors, the emergence of new social factors, especially in the conditions of martial law, require a quick response and the introduction of the necessary regulators at the legislative level. Having analyzed the composition of environmental legal relations and national legislation, we found gaps in national legislation that require attention from the legislator and, accordingly, harmonization with EU law. Legal approaches to the interpretation of environmental audits in the context of stimulating the rational implementation of balanced environmental management by local self-government bodies were studied.

"Exploring the Implementation of Curriculum Audit in Colegio De Santa Rita De San Carlos, Inc.: Basis for a Learning Transition Program Towards the Matatag Curriculum"

This study investigated the implementation of curriculum audit at Colegio de Santa Rita de San Carlos, Inc. (CSRC) to develop a learning transition program for the new Matatag Curriculum. Utilizing a mixed-methods approach with qualitative, quantitative, and integration/triangulation phases, the research involved 21 teachers in focus groups and 382 students in a survey. The analysis unearthed key practices, assessed their impact on student learning outcomes, and formulated a comprehensive Learning Transition Program encompassing various aspects like teacher development, curriculum enhancement, student support, stakeholder engagement, curriculum articulation, program evaluation, and sustainability. These findings offer a valuable assessment of CSRC's learning environment and highlight the institution's dedication to continuous improvement. The program aims to foster a dynamic learning environment focused on enhancing student experiences and academic achievement through collaboration between teachers and students.

Development of a Framework for Risk-Based Integrated Safety Audit to Enhance Construction Safety Performance

Presently, there is a notable surge in infrastructure development, leading to a heightened occurrence of accidents within the construction sector. This trend has positioned the construction industry as one of the most accident-prone areas compared to other sectors. This suggests that the current construction safety audit procedures have not proven effective in preventing accidents. Typically, audits are conducted primarily during the construction phase, with infrequent assessments during the design phase. According to the Szymberski theory, actions taken during the design phase significantly influence the occurrence of accidents more than those taken during construction. Previous research has discussed a lot about safety management systems. However, it has not discussed how to assure the quality of its implementation. Considering this, the research aims to (a) identify the processes, elements, activities, sub-elements, objectives, criteria, and risks associated with construction safety audits and (b) formulate an integrated, risk-based audit process covering both the design and construction phases. This qualitative research employed the Delphi method to gather insights from construction safety experts, and the developed audit process utilized a risk management approach. The resulting audit process integrates principles from ISO 19011:2018 and Regulation of the Minister of Public Works and Housing Number 10 of 2021. The findings revealed 34 activities in audit program management, 34 activities in audit implementation, and 32 sub-elements in audit criteria. These components are incorporated into a comprehensive construction safety audit framework, organizing audit processes, activities, and criteria. This framework underscores that improving construction safety performance is not solely confined to the construction phase but extends to the design phase as well. The audit results serve as a foundation for continuous improvement, aiding in enhancing safety performance and preventing accidents within the construction industry. Doi: 10.28991/CEJ-2024-010-03-08 Full Text: PDF

A realist synthesis of multicentre comparative audit implementation: exploring what works and in which healthcare contexts

BackgroundMulticentre comparative clinical audits have the potential to improve patient care, allow benchmarking and inform resource allocation. However, implementing effective and sustainable large-scale audit can be difficult within busy and...

The Effect of Joint Audit on Audit Quality: The Perceptions of Accountant Exports and Banking Mangers in Algeria

This study examines the impact of joint audits on audit quality. It employs a survey-based approach, utilizing a Likert-type questionnaire distributed to external auditors and bank managers to gauge their perspectives on whether joint audits enhance audit quality. The survey involved auditors and managers from the Regional Directorate of Exploitation in 20 Algerian banks. The findings indicate a correlation between joint audits and audit quality, with respondents expressing the belief that the implementation of joint audits would positively influence audit quality. This research is one of the pioneering efforts to investigate the effects of joint audits on audit quality within the Algerian banking sector. It offers valuable insights and puts forth recommendations for audit firms, professional and oversight bodies, as well as the government, emphasizing the significance of joint audits in ensuring audit quality.

Implementation outcomes of the integrated district evidence to action (IDEAs) program to reduce neonatal mortality in central Mozambique: an application of the RE-AIM evaluation framework.

Scarce evidence exists on audit and feedback implementation processes in low-resource health systems. The Integrated District Evidence to Action (IDEAs) is a multi-component audit and feedback strategy designed to improve the implementation of maternal and child guidelines in Mozambique. We report IDEAs implementation outcomes. IDEAs was implemented in 154 health facilities across 12 districts in Manica and Sofala provinces between 2016 and 2020 and evaluated using a quasi-experimental design guided by the Reach, Effectiveness, Adoption, Implementation, and Maintenance (RE-AIM) framework. Reach is the proportion of pregnant women attending IDEAs facilities. Adoption is the proportion of facilities initiating audit and feedback meetings. Implementation is the fidelity to the strategy components, including readiness assessments, meetings (frequency, participation, action plan development), and targeted financial support and supervision. Maintenance is the sustainment at 12, 24, and 54 months. Across both provinces, 56% of facilities were exposed to IDEAs (target 57%). Sixty-nine and 73% of pregnant women attended those facilities' first and fourth antenatal consultations (target 70%). All facilities adopted the intervention. 99% of the expected meetings occurred with an average interval of 5.9 out of 6 months. Participation of maternal and child managers was high, with 3076 attending meetings, of which 64% were from the facility, 29% from the district, and 7% from the province level. 97% of expected action plans were created, and 41 specific problems were identified. "Weak diagnosis or management of obstetric complications" was identified as the main problem, and "actions to reinforce norms and protocols" was the dominant subcategory of micro-interventions selected. Fidelity to semiannual readiness assessments was low (52% of expected facilities), and in completing micro-interventions (17% were completed). Ninety-six and 95% of facilities sustained the intervention at 12 and 24 months, respectively, and 71% had completed nine cycles at 54 months. Maternal and child managers can lead audit and feedback processes in primary health care in Mozambique with high reach, adoption, and maintenance. The IDEAs strategy should be adapted to promote higher fidelity around implementing action plans and conducting readiness assessments. Adding effectiveness to these findings will help to inform strategy scale-up.

THE ROLE OF FINANCIAL AUDIT IN ENSURING THE RELIABILITY OF FINANCIAL STATEMENTS

The audit of financial statements is positioned as an integral part of an unbiased assessment and control of financial activities. It is aimed at ensuring their reliability and compliance with generally accepted standards. It is necessary to actualize the role of financial audits due to the dynamics of conditions and factors affecting companies' activities. This study aims to substantiate the role of financial audits as a guarantee of financial statements' reliability. Furthermore, the article seeks to develop proposals for improving financial audit methodology. The research was carried out by using general scientific methods of cognition. These include logical and structural analysis, comparison, abstraction, specification, and generalization. The study examines the role of financial audits in ensuring the reliability and accuracy of financial statements in terms of the directionality and functionality of the phenomenon under study. The authors paid special attention to the identification of financial audit's place in the management paradigm under current economic realities. The article generalized the essence of financial statement audit and analyzed its procedures. The authors highlighted the potential risks related to the phenomena of improper implementation of the financial statement audit or neglect of the need for its conduct. In particular, it has been established that the primary negative consequences of such phenomena will affect investment planning and financial stability. The study proves that due to the unstable economic environment, an effective financial audit serves as a prerequisite for improving the quality of financial reporting and optimizing the sectoral management paradigm.