Implementation Of Audit Research Articles

СТАНДАРТИЗАЦИЯ ВНУТРЕННЕГО ФИНАНСОВОГО АУДИТА ГЛАВНЫХ АДМИНИСТРАТОРОВ (АДМИНИСТРАТОРОВ) БЮДЖЕТНЫХ СРЕДСТВ

The subject of this article is the mechanism of standardization of the organization and implementation of internal financial audit by the main managers (managers) of budget funds. The need for the latter to implement methodological support for internal financial audit actualizes the need to analyze the provisions of the federal standards for internal financial audit introduced in January 2020. The purpose of the article is to analyze the fundamental changes and innovations of the new standards. The author uses the methods of empirical, theoretical and comparative research, systematization of information. The results and conclusions of the study can be taken into account by the chief administrators (administrators) of budget funds as recommendations when bringing the methodological support of internal financial audit in line with the requirements of federal standards.

Audit development in Ukraine: aspects of regulation of audit activity

Auditing in Ukraine is on the path of formation and development, which necessitates the improvement and revision of regulations, which, in turn, leads to an increase in both theoretical and practical aspectsof audit and audit activity. Modern conditions of the process of Ukraine's integration into the European spacecause the regulatory framework to be adapted to the legislation of the European Union. During the period ofoperation, the national audit system in Ukraine is constantly improving. The article analyzes the normativedocuments and publications of scientists to determine aspects of regulatory regulation of audit in Ukraine inconnection with its integration and the possibility of adapting existing legislation to the legislation of the European Union. The analysis showed that the audit regulatory system in Ukraine is multilevel, but the maindocuments governing audit in the country are the Law "On Audit of Financial Statements and Audit activity"and International Standards for Quality Control, Auditing, Review, Other Assurance and Related Services .The levels of normative-legal regulation of audit and the main differences in the structure of normative actsregulating the implementation of audit and audit activities in Ukraine have been considered.

Faktor Organisasi yang Mempengaruhi Pelaksanaan Audit Maternal

Maternal audits are part of a change in health care organizations. However, complicated and rigid bureaucracy resulting in difficulties for the organization to accept change without clear and convincing scientific evidence. The maternal mortality remains high, indicating that the maternal audit is not optimal. Often audit recommendations are not implemented so that the expected changes do not occur. This study aims to find suboptimal organizational aspects in the implementation of audits to encourage all parties to collaborate in sustainable, targeted and planned changes. This is a qualitative research with a narrative review approach using secondary data from the previous seven articles. Articles were analyzed to find various obstacles and constraints on maternal audit, and then categorized based on the context of organizational behavior, namely individual, group and structure. This study identified complexities in maternal auditing, interrelated between individual, group and structural aspects, including problems of persecution, low cooperative behavior, and political policies. Those have a major impact on efforts to reduce maternal mortality. Therefore, it requires clinical and non-clinical interventions, as well as political, in accelerating the reduction of maternal mortality. The arrangement of policies, analysis processes, and follow-up on maternal audits must involve every element of the organization, both individuals and groups, in the organizational structure.

Assessing the development of performance audit methodology in the supreme audit institution: The case of Indonesia

Badan Pemeriksa Keuangan (BPK), or The Audit Board of the Republic of Indonesia, has introduced performance audits intensively since public sector audit reforms were initiated in 2001. However, the implementation of performance audits still faces several obstacles. This study examines the development of the performance audit methodology in BPK, which can be divided into three stages: before the revitalization of BPK in 2006, the initial development of performance audits during 2006-2010, and the maturity of the implementation of performance audits since 2011. This study concludes that several key factors have affected the implementation of performance audits at BPK, including the development of audit guidelines, the dynamics of medium-term government planning, the focus of the BPK’s Management, and assistance provided by other supreme audit institutions (SAI). To address new realities and challenges in the future, more sophisticated performance audit methods need to be adopted by BPK, such as big data analytics, the adoption of governance audits, and employing public policy analysis. Without adopting such methods, the institutionalization of ​​effective performance audits might not be achieved in the future.

INTERACTION OF STATE AGENCIES AND BUSINESS IN THE REPUBLIC OF KAZAKHSTAN DURING THE FINAL STAGE OF THE PRESIDENCY OF N.A. NAZARBAEV

The article examines the relationship between government officials and entrepreneurs with the emphasis on reducing administrative barriers, strengthening the rule of law in the economy, and increasing the activity of the business community. The article describes multi-circuit system of central and regional republican bodies responsible for regulating economic processes. Special attention is paid to the role of the non-state sector in establishing constructive cooperation between private firms and state-funded organizations. This work provides comprehensive analysis of strengths and weaknesses of the fight against corruption offenses and manifestations of unfair competition. The article describes measures to overcome discretionary decisions, streamline the implementation and control of tax audits. It also provides examples of the abuse of power by government officials when working with businessmen. The article evaluates the effectiveness of electronic portals that helped to resist such attempts. In addition, this work analyzes state’s efforts to streamline and simplify customs procedures. It talks about measures to simplify access of enterprises of various forms of ownership to participate in tenders for public procurement. This article provides comprehensive recommendations on the reduction of criminal activity among entrepreneurs and government officials.

Theoretical Guidelines Regarding Performance Audit in the Military Organization

Abstract In the contemporary organizational environment, the internal public audit allows the management to develop its action capacity, thus ensuring that its strategy is correctly put in practice and the effects related to economy, efficiency and effectiveness are the expected ones. The implementation of the internal audit in the military organization represents a continuous and modern action that is part of the general effort to streamline the management of public institutions in Romania. The audit solutions must contribute to strengthening the stability of the military institution and to achieving its objectives, both domestically and internationally, in terms of anticipation and proper risk management, optimal use of the allocated resources and compliance with the existing legal framework.

A Review on Implementation of Energy Audit

A Review on Implementation of Energy Audit

Audit as an Element of Public Governance

The article considers some aspects of the implementation of the audit system of public administration, taking into account the transformation processes of national socio-economic systems, taking into account the domestic realities of society. At present, Ukraine is on the path of transition to European integration processes, including in the system of reorganization of public power. An effective mechanism for controlling and monitoring the implementation of management functions is the introduction of public administration audit. However, for Ukraine such processes are new and require adjustment of regulatory and legal support, organizational structures, financial support and managerial transformations in the public sector system in order to implement an effective public audit system. The article considers the theoretical aspects of public audit, which define it as a management process of high public importance. In addition, public administration audit is defined as a type of professional activity that requires taking into account not only the general principles of auditing, but also the specifics of public administration: publicity, high social significance, political and economic lobbying processes. Objects of public audit are considered, their characteristic is given. As a result of the analysis, the priority of conducting a public audit is determined in the system of planning, formation and distribution of budget funds at different levels. A model of public audit of budget processes has been developed and described, which provides not only control of expenditures, but also their rationalization by improving management mechanisms. Problematic aspects of the implementation of public audit in practice will be the subject of further research. The audit will contribute to the rationalization of the use of budget funds, the establishment of an effective set of management processes.

Readiness Analysis of Data Analytics Audit Implementation in Inspectorate General of the Ministry of Finance: An Indonesian Case

Organizations including public sector organizations are required to utilize data optimally. Unfortunately, only 9% of organizations in the world use data analytics properly ( Meulen and McCall, 2018) . The Ministry of Finance has a lot of potential data and is the only internal control organization in Indonesia that has initiated the audit data analytics scheme on the roadmap in 2019. This study aims to measure the readiness of audit data analytics implementation reviewed from general to specific. To achieve this objective, this study conducted using qualitative method where the informants were selected based on purposive sampling involving 20 speakers consisted of auditor, supporting unit, auditee, and expert. This study use main model from Gürdür et al. (2019) based on the synthesis of the research study of Schuh et al. (2017) about Industry 4.0 Maturity Index. Then, this model has been elaborated to generate 4 categories, 8 aspects, and 15 criteria. These categories consist of resources readiness, information system readiness, culture readiness, and organizational readiness. The results show that [1] Generally, Ministry of Finance Inspectorate General has resources readiness at high level and other categories at medium level. [2] Specifically, based on two biggest process in Inspectorate General, namely tax audit and financial statement review, show that tax audit have a high level of resource readiness, and the others at a medium level, meanwhile the financial statement review has a high level of resources readiness and information system readiness, and the others at a medium level. [3] Gaps are caused by challenges both from internal and external organization.

Assessment of the Level of Implementation of Internal Audits in Polish Public Hospitals

Purpose: The aim of the article is to evaluate the work of internal audit units in Polish public hospitals. An additional objective was the assessment of the indicators used by the Ministry of Finance (MF) to verify the work of auditors in government administration units. Design/Methodology/Approach: The authors have analysed specialized literature concerning audit issues in hospitals analyzing data included in the MF reports for 2012-2019, presenting indicator values related to internal audits, their quality and efficiency. Findings: Studying the literature of the subject revealed that there is a research gap concerning evaluation of the efficiency of internal audits at hospitals. Practical Implications: The authors’ analysis of MF reports of internal audit units in hospitals and the interpretation of the indicators contained in them enabled evaluation of the functioning of internal audits at analysed hospitals and determining their position compared to other entities from the research sample. Indicator values for hospitals vary from those obtained from other public sector units, as particular public finance sector units’ function in various legal and organizational environments and vary in operational aims and specificity. Originality/Value: The results from the conducted analysis should be regarded as a starting point for more advanced evaluation studies of the functioning of internal audits in hospitals.

IMPLEMENTATION AND ORGANIZATION PROBLEMS OF INTERNAL AUDIT IN THE RUSSIAN FEDERATION AGROSECTOR

The article reveals the features of the implementation of internal audit in the companies of the agroindustrial sector of Russia, the main difficulties and current trends of its development. Today, the tasks of internal audit are diverse, depending on the industry differences of economic entities, organizational and legal forms, and the preferences of owners and managers of enterprises. To improve the well-being of the enterprise and optimize management activities, it is necessary to implement an independent internal audit system that will have all the necessary human and technical resources. Unfair and ineffective actions of the company's management can be significantly reduced by increasing the level of independence of the internal audit service, providing internal auditors with the necessary methodological tools that are aimed at reducing the likelihood of unfair actions of management and inefficient use of the company's resources. The main difficulties of the development of the internal audit system in the modern conditions of economic activity of agricultural enterprises are analyzed and development options are proposed.

The Effect Of Internal Auditors, Fraud Detection On The Quality Of Financial Statements In Strategic Industrial Soes

In this study, using the Internal Auditor variable (X1) and the Fraud Detection variable (X2) and the quality of the financial statements in the implementation of internal audits and carrying out their duties and functions with the presence of an auditor's attitude can detect the presence of these attitudes to minimize the existence of Praud. This study aims to determine the effect of internal auditors and proud research on the quality of financial reports in strategic industrial SOEs. The research method used is descriptive analysis with a survey approach and non-probability sample techniques of respondents to strategic industrial SOEs in transferring the required data. Based on the research results, there is a strong relationship between variables.

Use of Technology to Aid Clinical Audit in an Asian Emergency Medical Services Department

Although clinical audit is generally accepted to be an essential part of quality review and continuous quality improvement, there are limited reports on and several barriers to the implementation of effective clinical audit in an emergency medicine services (EMS) organization. The barriers include the significant amount of time, resources, and effort often required to conduct the audit. In this paper, we present a technology-enabled clinical audit tool, termed Medical Service Transformation and Innovation Compass (MYSTIC), which has transformed the way the clinical audit is performed in our EMS department. MYSTIC is a Python program we developed in-house, that extracts data from data fields found in routine ambulance case records maintained by our paramedics, and automatically assigns “pass” or “fail” flags based on pre-defined audit criteria. Compared to previous manual auditing, implementation of the MYSTIC computerized audit system increased the coverage of cases undergoing audit from 10% to 100% of all EMS-attended cases, and we were able to promptly identify and address some deficits in training and knowledge amongst our paramedics.

Pelatihan Audit Internal Dalam Mendukung Penerapan Iso 9001 : 2015 Pada Universal Trading - Surabaya

Abstract
 Internal audit as a form of implementation of a management audit has a general purpose to provide recommendations for improvements to company management programs or activities. This community service activity (PKM) is carried out at Universal Trading Surabaya, which is a trading company with commodity products with very complex business processes. The purpose of carrying out an internal audit is to maintain service and product quality as a mandatory clause in ISO 9001: 2015 certification. The target of this activity is that company employees are able to carry out a series of ISO audit surveillance activities which have been carried out every six months since 2017. PKM activities are carried out intensively in the form of intensive training for approximately a month, namely in January 2020. From the results It is hoped that the partners will be able to carry out the internal audit process on a regular basis as a concrete form of the company's commitment to maintaining work quality from a quality management system perspective.

Management Audit to Evaluate the Economical, Efficiency, and Effectiveness of Purchasing Function in GK Hotel

This research examines the economic, efficiency, and effectiveness of purchasing function and reveals findings obtained during the implementation of a management audit to give appropriate recommendations for better company performance in the future. The analytical techniques used in this research are quantitative and qualitative analytical techniques. The data analysis results in 2017-2019 show that the highest rate of economics occurred in 2019. The highest efficiency rate occurred in 2019 and declining the effectiveness rate in 2019. That is due to obstacles in the purchasing function resulting in wastage. These obstacles are the weaknesses in unauthorized purchase request activities, purchasing goods that did not comply with order specifications, and the delay of payment to the supplier due to a lack of funds from the head office. This research concludes that the economic rate in 2019 is uneconomical, the efficiency of purchase costs in 2019 is inefficient, and the effective rate in 2019 is quite effective. The recommendation is to make a payment agreement with the supplier, tighten the process of purchasing requests, and control in making the article description.

Healthcare governance during humanitarian responses: a survey of current practice among international humanitarian actors

BackgroundLarge international humanitarian actors support and directly deliver health services for millions of people in crises annually, and wield considerable power to decide which health services to provide, how and to whom, across a vast spectrum of health areas. Despite decades of reform aiming to improve accountability in the sector, public health practice among humanitarian actors is not heavily scrutinized in either the countries where they are headquartered or those where they provide healthcare. We surveyed current healthcare governance practice among large international humanitarian actors to better understand what organisations are doing to ensure oversight and accountability for health services in humanitarian responses.MethodsThe term ‘healthcare governance’ was defined and categorised into seven domains: implementation of health management information systems (HMIS) and use of resulting data; professional development of health sector staff; audits of health service performance; management of clinical incidents; evidence-based practice; pharmaceutical supply; and beneficiary engagement. Senior health professionals at 32 leading international actors providing humanitarian health services were contacted between July and August 2019 to complete a 109-question online survey about their organisation’s practice in these domains.ResultsRespondents from 13 organisations completed the questionnaire. Healthcare governance practices were undertaken to varying degrees by all organisations but were often driven by donor requirements and external factors rather than improvement of programme performance. Common strengths were the inclusion of governance in organisational policies, high availability of technical guidelines, and close monitoring of pharmaceutical services. Recurring weaknesses were poor beneficiary engagement, inconsistent use of health information for decision making, unsystematic implementation of healthcare audits, inconsistent management of clinical incidents, and lack of training and professional development opportunities.ConclusionsTo our knowledge, this is the first study to describe healthcare governance practice among humanitarian actors. Leading international humanitarian healthcare providers are already implementing many healthcare governance activities; however, these are inconsistently applied and generally not reflective of systematic policies or earmarked organisational resources. There is a need for sector-wide consensus on how the humanitarian sector defines healthcare governance, the domains that constitute it, which actors in the humanitarian system are implicated, and how malpractice should be systematically addressed.

Energy audit: types, scope, methodology and report structure

<span>The objective of this paper is to study various methods adopted during the energy audit. Many countries are focusing on energy, not only enhancing the tenable power generation sources but also on utilizing the power more proficiently for economic utilization. The energy audit is an important parameter for all the developing and developed countries and they focus on energy efficiency, energy quality, and energy intensity. In the industrial, residential, and commercial sectors the top operating expense is found to be are material, machine, manpower, and energy. Identification of the energy-consuming sector is the prior attention to look for the energy-saving potential and quality improvement. Implementation of an energy audit can enhance the efficiency, quality of power, reduce the tariff of bills, and reduces the wastage of energy. The need for energy audits, different types of energy audits, various types of software used, and the energy audit report structure were presented in this paper.</span>

EFOMP survey results on national radiotherapy dosimetry audits.

The Council Directive 2013/58/EURATOM entered into force in 2014, and its transposition into national legislations became applicable in 2018. The Council Directive 2013/58/EURATOM strengthened the importance of clinical audits, and stated that Member States should ensure dosimetry audit compliance in accordance with national procedures. Therefore, the purpose of this work was to picture the status of the implementation of dosimetry audits in European countries. A questionnaire was designed to describe dosimetry audit standards in radiotherapy across European countries. The questionnaire was sent to 33 EFOMP National Member Organizations (NMO). Nineteen NMOs responded to the survey (14 EU members). For 58% of the participating countries national regulations required dosimetry audits in radiotherapy departments. In 37% of the participating countries there were implemented regulations for independent/secondary dose verification, and in 21% of the participating countries similar procedures for dose verification were already implemented although not regulated by law. In 42% of the participating countries there were implemented mechanisms to review updates and advances in the field of radiotherapy. The transposition and further implementation of the Council Directive 2013/59/EURATOM was scarce, leading to heterogeneities in national policies about dosimetry audits.

Pengaruh Kompleksitas Operasi Perusahaan, Umur Perusahaan dan Opini Auditor Terhadap Ketepatwaktuan Laporan Audit

This study aims to determine the effect of the complexity of company operations, company age, and auditor's opinion on the timeliness of audit reports on mining companies listed on the IDX in 2016-2018. The analysis technique used is descriptive analysis with hypothesis testing using multiple linear regression models through SPSS version 22 software. This study uses secondary data, namely annual reports published on the website www.idx.co.id or published through the company's official website. The population of this research is all mining companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling technique was using purposive sampling. Based on predetermined criteria, 30 companies were obtained as samples and 90 observations. The results of this study indicate that there is no influence of the complexity of the company's operations, company age, and the auditor's opinion on the timeliness of the audit report. This research is expected to contribute thoughts, information, and benefits to related stakeholders. For public accountants, this research can be used as a reference that can be used in carrying out their audit service practices, especially in an effort to improve the efficiency and effectiveness of audit implementation through managing factors that can affect the timeliness of submitting audit reports so that audit completion can be improved and accelerated. publication of audited financial reports. For investors, these useful concepts of thought and understanding can be used as a reference in reading and analyzing information in making decisions, especially in matters relating to audited financial reports.

Opportunities to enhance ward audit: a multi-site qualitative study

BackgroundHospitals in many countries are encouraged to develop audits to assess and improve the quality of care. Ward audit is a specific form of audit and feedback that is commonly used but little studied. The aim of this study is to describe the content and application of hospital ward audit in order to identify potential enhancements to such audits.MethodsMultiple qualitative methods were used to study a diversity sample of four English National Health Service organisations over a 16-month period. We undertook semi-structured interviews (n = 32), documentary analysis (n = 44) and 25 h of observations of healthcare workers involved in the design and implementation of ward audit. Data were analysed using framework analysis. Findings were presented iteratively to stakeholders who used them to develop a description of the content and delivery of ward audit.ResultsWard audit consisted of seven stages: impetus; method; preparation of staff; assessing practice; analysis; feedback; and decide on action to improve. Two key stages were the monthly assessment of practice using case note data extraction, and the resulting feedback to clinical staff, ward managers, matrons and directors of nursing. At three organisations, the case note data were extracted by staff and there was evidence that this resulted in misrepresentation of the clinical performance audited. The misrepresentation appeared to be associated with the anticipation of punitive feedback from directors of nursing and matrons, as well as time pressures and a lack clarity about the method of audit data collection. Punitive feedback was reported to occur if no data were collected, if data demonstrated poor performance or if performance did not improve.ConclusionsOrganisations invest considerable clinical resources in ward audit, but such audits may have unintended, potentially negative, consequences due to the impacts from punitive feedback. We discuss potential enhancements to ward audit (e.g. providing feedback recipients with suggested actions for improvement) and discuss implications for theory. There is a need to reduce the use of punitive feedback.