Internal Quality Control System Research Articles

The Polymorphism Analysis of HLA Class II Alleles Based on Next-Generation Sequencing and Prevention Strategy for Allele Dropout

To investigate the accuracy of next-generation sequencing technology (NGS) in detecting the polymorphisms of HLA-DRB1, DQB1, DQA1, DRB3, DRB4, DRB5, DPA1 and DPB1 alleles in randomly-selected unrelated healthy individuals from Shenzhen Han population, investigate the potential reason for HLA-DRB1 allele dropout in routine NGS, and establish an internal quality control system. NGS-based HLA class II genotyping was performed on 1 012 samples using the MiSeqDxTM platform. The suspected missed alleles indicated by the quality control software and HLA-DRB1 homozygotes were confirmed by PCR-SSOP or PCR-SBT methods. A total of 139 alleles were detected, including HLA-DRB1(45), DRB3(7), DRB4(5), DRB5(7), DQA1(17), DQB1(21), DPA1(10) and DPB1(27). HLA-DRB1*09:01(17.09%),15:01(10.72%); DRB3*02:02(25.99%),03:01(10.18%); DRB4*01:03(36.46%); DRB5*01:01(15.42%); DQA1*01:02(20.01%),03:02(17.19%); DQB1*03:01(19.47%),03:03(17.98%), 05:02(11.66%), 06:01(10.67%); DPA1*02:02(54.45%), 01:03(31.18%) and DPB1*05:01(39.13%), 02:01(16.90%) alleles were the most common alleles in Shenzhen Han population (frequencies >10%). There was no statistical difference between the gene frequencies of HLA-DRB1 and DQB1 loci in our study. The HLA Common and Well-Documented Alleles in China (CWD2.4) (χ2=12.68, P >0.05). 94 cases of HLA-DRB1 homozygous samples detected by NGS were retested by PCR-SSOP or SBT method, and one case of allele dropout at HLA-DRB1 locus was found. SBT method confirmed that the allele of DRB1*04:03 was missed. The laboratory internal quality control system was established. Two cases of new alleles were detected and named by WHO Nomenclature Committee for Factors of the HLA System. The HLA genotyping results based on NGS showed a significantly lower ambiguity rate. The HLA class II alleles exhibit genetic polymorphism in the Han population of unrelated healthy individuals in Shenzhen. The independent method based on NGS in clinical histocompatibility testing has limitations and requires internal quality control strategies to avoid allele-dropout events.

The Relationship between AI Adoption Intensity and Internal Control System and Accounting Information Quality

This study develops an empirical model for accounting information systems’ quality. The paper identifies the manufacturing industry, intensity of artificial intelligence (AI) adoption and internal control system quality as critical factors for the accounting information system quality. It empirically tests their relative importance, as well as the interrelationships between each variable. We use technology domain theory as a theoretical lens because it encompasses key interrelationships between technology, organization science and cognitive processes necessary to explain the complex relationship between different organizational artifacts. A survey was conducted using managers of 381 firms from different economic sectors. The findings demonstrate a statistically significant relationship between the intensity of AI adoption and the manufacturing industry and the internal control system quality, which in turn contributes to the accounting information system quality.

Critical Review to Evaluate Performance of Ready-Mix Concrete Production Plant

In Republic of Iraq, ready-mix concrete production plants have been adversely affected by the lack of modern and advanced technology to assess their performance in line with technological advancements. Current evaluation methods rely on traditional approaches and financial measures, yielding unrealistic performance results. To address this problem, there is a need to utilize modern models and methods for performance evaluation. The study's main objective This was achieved by employing a literature survey methodology and utilizing digital databases such as the Iraqi Scientific Journals website, virtual libraries, and scientific platforms like ScienceDirect, Springer, Google Scholar, and Gate Research between 2015 and 2023. The research study provided a comprehensive overview of performance evaluation, including its definitions, importance, and an introduction to modern models and evaluation methods. The study found that no previous studies have been conducted in Iraq to evaluate ready-mix concrete production plants. However, four studies were found in Egypt, Sudan, and India. The previous similar relevant studies discussed various topics and related studies. Firstly, they discussed the classification, advantages, and disadvantages of concrete mixing plants. Additionally, the previous studies analyzed the factors that most influence the performance of concrete production plants, including laboratory manager efficiency, work team efficiency, communication and relationships within work teams, plant operator, material transportation method, and time and courses. Furthermore, the previous research studies present a comprehensive analysis of all variable data simultaneously using the statistical package for Social Science (SPSS) input stage. The evaluation also extends to the evaluation of laboratories, encompassing plant arrangement, internal quality control systems, and final product quality. The overall evaluation results of previous studies. Indicate that 75% of the concrete production plants failed to meet the required criteria, while only 25% demonstrated satisfactory performance. The study proposed improvements to enhance the performance rate of ready-mix concrete production plants by leveraging the most influential variables, which will be considered in the study.

Developmental validation of Applied Biosystems YFiler Platinum Casework PCR Amplification Kit

The YFiler Platinum Casework PCR Amplification Kit is a 6-dye multiplex assay that simultaneously amplifies a set of 38 male-specific, Y-chromosome Short Tandem Repeat (YSTR) markers (DYS576, DYS389I, DYS635, DYS389II, DYS627, DYS549, DYS593, DYS645, DYS460, DYS458, DYS19, YGATAH4, DYS448, DYS391, DYS557, DYS522, DYS456, DYS390, DYS438, DYS392, DYS518, DYS444, DYS533, DYS570, DYS437, DYS385, DYS449, DYS643, DYS596, DYS393, DYS439, DYS481, DYF387S1, DYS527, DYS447), three insertion/deletion polymorphic markers (Yindels: rs771783753, rs759551978, rs199815934), and an internal quality control (IQC) system. When compared to the YFiler Platinum PCR Amplification kit for database samples, YFiler Platinum Casework kit was developed to include an improved Primer Mix incorporating a brighter TED dye, an updated internal quality control system, better resolution of large DNA fragments in Applied Biosystems POP-4 Polymer, and reduced female DNA cross-reactivity. Here, we report the results of the developmental validation study which followed the Scientific Working Group on DNA Analysis Methods (SWGDAM) guidelines and includes data for PCR-based studies, sensitivity, species specificity, stability, precision, reproducibility and repeatability, population concordance, stutter, DNA mixtures, and performance on mock casework samples. The results validate the multiplex design as well as demonstrate the kit’s robustness, reliability, and suitability as an assay for human identification with casework DNA samples.

Does the Quality OfInternal Control Systems and Audit Quality Affectthe Quality Of Financial Reports on Local Governments in Indonesia with Good Government Governance as Moderation?

Does the Quality OfInternal Control Systems and Audit Quality Affectthe Quality Of Financial Reports on Local Governments in Indonesia with Good Government Governance as Moderation?

Kompetensi Pejabat Pembuat Komitmen, Kualitas Sistem Pengendalian Internal, Konflik Kepentingan dan Fraud Pengadaan Barang atau Jasa

The aim of this research is to examine the influence of Commitment Making Officer Competency (PPK), Quality of Internal Control System (SPI) and Conflict of Interest on Goods & Services Procurement Fraud (PBJ) with Performance Accountability as moderator. The research was conducted at 40 regional apparatus organizations of the NTB provincial government with a sample of 107 respondents. Hypothesis testing uses a multiple linear regression model, namely Moderated Regression Analysis (MRA). The test results show that PPK Competence and SPI Quality have a negative effect on PBJ Fraud while Conflict of Interest has no effect on PBJ Fraud. This study found that PPK competence strengthens and SPI quality weakens the effect of Performance Accountability on PBJ Fraud, but Conflict of Interest has no effect on PBJ fraud which is moderated by Performance Accountability.
 Keywords: Fraud in Procurement of Goods/Services, Commitment Making Officers (PPK), Internal Control System (SPI), Conflicts of Interest, Performance Accountability

The Impacts of Internal Audit Practices on the Quality of Internal Control in Vietnamese Smes

Purpose: This study examines the impacts of internal audit practices on internal control in Vietnamese SMEs. Theoretical framework: This paper employs the three lines of defense model framework to study the impact of internal audit practices on internal control in Vietnamese SMEs. Internal auditing practices were measured by the items listed in the attribute standards and performance standards of the International Professional Practices Framework (IPPF). Internal control quality includes control environment, risk assessment, control activities, information and communication, and monitoring which are provided by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Framework. Design/methodology/approach: We collect primary data using questionnaire. Data collected from the questionnaire is divided into two groups (1) the measurement of the internal auditing practices and (2) the measurement of the quality of internal control system. We then use the Structural Equation Modelling (SEM) to test for the hypotheses related to the relationship between internal audit practices and internal control. Findings: Our results suggest that both attribute standards and performance standards have positive impacts on the control environment, risk assessment, control activities, and monitoring aspects of internal control. Meanwhile, internal audit seems to not influence the information and communication. Research, Practical & Social implications: The study contributes to the literature by shedding light on the impacts of internal audit practices on the quality of internal control in Vietnamese SMEs. Originality/value: This study examines the unique context of Vietnamese SMEs. Ultimately, the framework aims to provide a comprehensive understanding of how internal audit practices impact internal control quality in this specific context.

The obstacles to the application of professional skepticism in audit practice

Introduction. At the all stages of providing audit services and cooperation with the client, the auditor should adhere to professional skepticism. It is importantly to investigate the obstacles to the application of professional skepticism. The purpose of the paper is to propose a classification and provide a description of obstacles in the application of professional skepticism in audit practice Results. The obstacles in the application of professional skepticism are such conditions, circumstances and characteristics that do not allow to adequately apply professional skepticism in the practice of providing audit services in accordance with the situation and in accordance with professional standards. Obstacles can be conditionally divided into subjective and objective. Subjective obstacles are related to the competence, experience and skills of the auditor, features of his worldview, character, approach to audit activities. Objective obstacles are created by limited resources, competition between auditors, client expectations, limitations of information that the auditor evaluates. TThe main obstacles to the practice of professional skepticism are as follows: an inadequate level of skepticism of the auditor; cognitive distortions related to the content, time and method of obtaining information, cognitive distortions related to the attitude towards the client and cognitive distortions caused by the work of an auditor; skeptical attitude towards management staff and other employees of clients, users of audit services, management and employees of the audit firm; inadequate management approach to the use of professional skepticism; limitation of scope and term of audit services. Conclusion. In the process of providing audit services, in order to ensure an acceptable level of professional skepticism, it is necessary to identify and take into account the obstacles described, develop and implement acceptable precautionary measures in the internal quality control system of audit firm.

Impact of Internal Auditing Practices on the Internal Control System: Pre- & Post-Pandemic Comparative Study

Internal auditing is an impartial practice, which involves providing assurance and consulting services that are aimed at improving a company’s business operations. The recent business malfunctions and increased fraudulent and corruption cases in both developed and developing countries have raised questions over the effectiveness of internal auditing practices. The key objective of this study was to assess the effect of internal auditing practices on the internal control system quality pre- and post-COVID-19 pandemic. This study proposes organizational independence, objectivity, audit work performance, scope of work, and professional proficiency as the solution for business operations. The study also advocates that risk assessment and control activities are essential elements of the internal control system to evaluate and enhance the quality of audit work. The data for this study were collected from 89 respondents from 31 Iraqi banks using a survey questionnaire technique. The data were analyzed using SPSS and Smart-PLS. The findings present that the organizational independence impacted the control activities and the scope of work impacted the risk assessment before the pandemic. Objectivity impacted control activities and objectivity, organizational and scope of work impacted risk assessment post COVID pandemic. Moreover, the multigroup technique was used for comparative analysis and the results also showed that only organizational independence showed significant impact on control activities. This study is unique in a way that this is the only study that compares the pre- and post-COVID pandemic impact of internal auditing practices on the internal control system.

The impact of information systems and non-financial information on company success

This study aims to develop and evaluate a model that seeks to measure the impact of Accounting Information System Quality, Internal Control System Quality and Non-Financial Information Quality on company success (Decision-Making Success and Non-Financial Performance). This model is empirically tested with data obtained from the managers of 381 Portuguese companies. We use structural equation modelling in the analysis of causal relationships between different constructs. The results show that information and control systems quality (accounting and internal control) have a direct impact on Non-Financial Information Quality and an indirect impact on Decision-Making Success. The results also indicate that Quality Non-Financial Information does not contribute directly to Non-Financial Performance but contributes indirectly via Decision-Making Success. The exploratory variables prove to be crucial for the companies’ Non-Financial Performance, accounting for its 62% variance. Previous research focuses primarily on financial information quality and financial performance. This study is the first to empirically prove that information and control systems contribute favourably to the transparency and value-relevance of non-financial information and, consequently, to business success.

Evaluation of The Government's Internal Quality Control System in the Implementation of Good Governance

Evaluation of the government's internal quality control system (SPIP) in the implementation of good governance at the Gorontalo district regent's office. In order to realize quality internal control of government quality, an evaluation of the implementation and internal quality is carried out through research. The method used in this research is descriptive quantitative evaluation of the research sample totaling 31 regional employees. Data collection techniques are questionnaires, observations and documents. The data in the study were analyzed by the percentage formula (%). The research results show that. (1). Evaluation of the government's internal quality control system (SPIP) in the implementation of good governance with control environment indicators is in the less effective category with a percentage of 69,93%. (2). Evaluation of the government's internal quality control system (SPIP) in the implementation of good governance with risk assessment indicators is in the less effective category with a percentage of 68.01% (3). Evaluation of the government's internal quality control system (SPIP) in the implementation of good governance with indicators of control activities in the effective category with a percentage of 70.48%. (4). Evaluation of the government's internal quality control system (SPIP) in the implementation of good governance with indicators of information and communication is in the effective category with a percentage of 74.19%, (5). evaluation of the government's internal quality control system (SPIP) in the implementation of good governance with indicators of monitoring and internal control is in the less effective category with a percentage of 68.81%.

Evaluation of The Government's Internal Quality Control System in the Implementation of Good Governance

Evaluation of the government's internal quality control system (SPIP) in the implementation of good governance at the Gorontalo district regent's office. In order to realize quality internal control of government quality, an evaluation of the implementation and internal quality is carried out through research. The method used in this research is descriptive quantitative evaluation of the research sample totaling 31 regional employees. Data collection techniques are questionnaires, observations and documents. The data in the study were analyzed by the percentage formula (%). The research results show that. (1). Evaluation of the government's internal quality control system (SPIP) in the implementation of good governance with control environment indicators is in the less effective category with a percentage of 69,93%. (2). Evaluation of the government's internal quality control system (SPIP) in the implementation of good governance with risk assessment indicators is in the less effective category with a percentage of 68.01% (3). Evaluation of the government's internal quality control system (SPIP) in the implementation of good governance with indicators of control activities in the effective category with a percentage of 70.48%. (4). Evaluation of the government's internal quality control system (SPIP) in the implementation of good governance with indicators of information and communication is in the effective category with a percentage of 74.19%, (5). evaluation of the government's internal quality control system (SPIP) in the implementation of good governance with indicators of monitoring and internal control is in the less effective category with a percentage of 68.81%.

Tuberculosis Immunodiagnosis System: Analysis of Potential Losses of Patients for Registration

The objective: to develop proposals to improve the effectiveness of the tuberculosis immunodiagnosis system in children by analyzing potential losses of patients for registration.Materials: data from primary medical records of 605 children in 5 regions of Russia, results of the survey in 513 legal guardians and 27 experts.Results. 13.9% of the children subject for screening were not examined, tests were administered in 1.1% of children who had contraindications to them, errors in the test administration were expected in 1.5% of children, and in 6.2% of children, antihistamine medications were used leading to errors in the detection of tuberculosis infection. In 3.7% of children, results of the test were not assessed, 3.1% of eligible children were not referred to the phthisiologist, and 6.5% were lost to follow-up by the phthisiologist.Conclusions. The cumulative loss during immunodiagnosis of tuberculosis made 68.7%. The main reasons for the losses are medical exceptions and refusals to have immunodiagnosis of tuberculosis by legal guardians, incomplete follow-up by the phthisiologist, and the use of antihistamines.To reduce these losses, it is advisable to consider the following: organizing consultation with the phthisiologist at children's polyclinics and large children's groups; legal guardians should be able to have a paid sick leave on the days when the child has an appointment with the phthisiologist; specifying indications for desensitizing therapy and prohibiting it outside the indications; organizing internal and external quality control system for immunodiagnostics.

Establishment and Evaluation of an Internal Quality Control Method for ESR Relays.

ObjectiveThis study establish and evaluate an internal quality control system for erythrocyte sedimentation rate (ESR) by a “relay” mode based on samples from relevant patients.MethodsThe method for establishing a new internal quality control system for ESR by a “relay” mode based on patient’s samples was executed from February 2021 to July 2021. In this paper, a total of 219 outpatients were recruited for ESR determination, and their blood samples were stored at 4 °C or room temperature for 24 h. Subsequently, the samples were re-measured for ESR, and the re-measured values were compared with the initial values. The patient samples (15±1mm/h and 50±3mm/h) were selected after the TEST1 ESR analyzer was calibrated, and were stored overnight at 4 °C and measured again the following day. The percentage deviation was determined and entered into the quality control management module for internal quality control. Next, we analyzed the median distribution trend of the patients’ ESR values measured by our laboratory every day over five months, as well as the external quality assessment (EQA) results for ESR obtained from the National Center for Clinical Laboratories (NCCL).ResultsThe ESR of the room temperature samples after 24 h of storage had significantly decreased (P=0.001), while there was no noticeable difference for those stored at 4 °C (P=0.197). Results of the internal quality control in March were satisfactory, and there was no significant deviation in the median ESR relay results within five months. Besides, the EQA results for the ESR data obtained from NCCL were excellent.ConclusionAs a precise and practical new method, the ESR relay internal quality control method can be used to scientifically determine the stability and accuracy of the TEST1 ESR analyzer.

Expert assessment of internal quality control and safety of medical activities of nursing staff in SBHI «Penza regional clinical hospital named after N. N. Burdenko»

aim of the study is to develop a scientifically based unified system of internal quality control and safety of medical activities. Results. The current system for assessing nursing staff is that, as a result of the assessment, conclusions can be drawn for the employee’s self-development, for developing his necessary competencies, improving relations with colleagues, and decisions are made on training, advanced training of the employee, promotion or demotion. Conclusion. In modern conditions, the labor The assessment system should become one of the main objects of personnel management. The development of effective methods and models of personnel assessment becomes a necessary factor in the activity of a medical organization.

Experience in implementing an internal quality and safety control system in the activities of a dental medical organization

Experience in implementing an internal quality and safety control system in the activities of a dental medical organization

Microorganism idenitfication – stability and correctness of mass spectrometry method (MALDI TOF MS)

Introduction: MALDI TOF MS method is increasingly used in routine microbiological diagnostics to identify clinical strains. The result of the identification test is based on the measurement of the mass, charge and flight time of the protein ions. This makes it possible to monitor and supervise the method using a numerical score developed with statistical techniques. Aim: The study aimed to determine the stability and correctness of the mass spectrometry method. Materials and methods: To evaluate the characteristics of the method, microbial identification tests were performed using reference strains. All tests were performed as part of the MALDI TOF MS internal quality control system. Results: All reference strains (100%) were correctly identified to the species level, although the score values were not always within the reliability criteria of the results established by the producer. It was found that the mean values of the score were from 2.000 – 2.299 (49.2%) and 2.300 – 3.000 (50.0%). The coefficient of variation for control tests performed in the consecutive years ranged from 5.18 – 6.56%, which evidence of the high stability of the method. For individual species, reproducibility precision over the 8 years ranged from 2.89% (n = 13) for Enterococcus faecalis ATCC 51299 to 7.02% (n = 28) for Klebsiella pneumoniae ATCC 700603, which proves the high precision of measurements. Conclusions: The mass spectrometry method is characterized by very high stability and correctness. The intra-laboratory quality control system using reference strains is a useful tool for monitoring and supervising the method and laboratory personnel competency performing identification tests during routine microbiological work.

Insights Into Good University Governance In Indonesia: Do Internal Control And Whistleblowing Play A Role?

This research is focused on evaluating the quality of internal control systems, the quality of good university governance and the model of developing good university governance through the application of whistleblowing. The population comprise of all individuals involved in the process of implementing good university governance and internal control units (SPI) that exist in 4 provincial public universities in Aceh, Indonesia, where sampling is done randomly at each level for university loyalists. The observation data were analyzed using multiple regression model through the quantitative approach. The results findings indicate that internal control plays an important role in strengthening good university governance, while whistleblowing has no effect on strengthening good university governance. It indicates that whistleblowing has not been effectively used as mechanism to support good university governance and generally practiced in informal form without proper structure and mechanism of whistleblowing in place

The Role of Government Internal Control System Quality in Moderating the Relationship of Financial Reports Quality and Local Government Performance

Empirical test of the role of the quality of the internal control system in strengthening the relationship between the financial reports quality and the local governments performance in Indonesia used secondary data in the form of the BPK RI audit report and the Appendixs in the 2016 and 2018 of Regional Government Implementation Performance Evaluation Report (EKPPD). The population of 514 regency and city governments in Indonesia. The sampling technique was purposive sampling with a total of 268 regency and city governments using data for 3 years, the total sample was 804. Variable measurement used index, time dimension used panel data. The results showed that the quality of financial reports had a positive and significant effect on the local government performance, then the quality of the government internal control system (SPIP) cannot strengthen the relationship between the quality of financial reports and the performance of local governments. The research results were expected to contribute to the policy that the implementation of the local government internal control system should be the focus of the relevant agencies. The limitation of this research is the large gap score on the key performance indicator in each region EKPPD.

Ресурсное обеспечение качества аудиторских услуг

Th e article considers the study of the resource potential of the audit organization, the reasonable and balanced use of which will allow to organize and maintain the eff ective functioning of the internal audit quality control system.