Audit Of Outcomes Research Articles

Quality improvement through audit: Zuclopenthixol acetate prescribing, monitoring and patient outcomes in a regional health service

Prescribers' expectations of Zuclopethixol Acetate's (ZA) efficacy and tolerability are shaped by clinical experience and organisational culture; however, these expectations may not be consistent with current evidence and best practice. Quality improvement project (QIP) through a process audit of ZA prescribing, monitoring and patient outcomes (adverse events) in order to identify issues requiring intervention to align with service standards and practices. QIP interventions resulted in a statistically significant shift in psychiatrist oversight, identifying high dose ZA with adverse outcomes and cessation of prescribing/administration within the Emergency Department. Clinically significant changes in patterns of prescribing were observed between pre-post intervention audits. Entrenching an evidence-based QIP approach to clinical practice can effect clinically significant patterns of practice change to improve safe prescribing and drug monitoring.

The Influence of Work Culture on the Effectiveness of Internal Audit: A Qualitative Study

This qualitative study investigates the influence of organizational culture on the effectiveness of internal audit processes within organizations. Through a comprehensive literature review and supplementary data collection methods, including interviews with internal auditors and organizational leaders, the study explores the intricate relationship between work culture and internal audit outcomes. The research draws on theoretical frameworks such as agency theory and social identity theory to conceptualize the influence of organizational culture on audit practices and performance. The findings reveal that a strong organizational culture characterized by ethical norms, transparency, and accountability enhances internal audit effectiveness by fostering trust, compliance, and collaboration among employees. Conversely, a weak or dysfunctional culture may impede audit effectiveness by hindering communication, collaboration, and compliance. The study highlights the importance of cultivating a supportive culture that aligns with audit objectives to optimize audit outcomes and promote organizational success. These insights contribute to a deeper understanding of the mechanisms through which organizational culture influences internal audit effectiveness and offer practical implications for organizations seeking to enhance audit performance and organizational resilience.

Towards It Audit Approach of Public Sector Cloud Services Under Conditions of Martial Law in Ukraine

This study is driven by the urgent need to understand the implementation of cloud computing by public users in Ukraine during martial law. It specifically addresses a critical gap in literature: the effectiveness and security of cloud services in a high-risk environment. The research focuses on Microsoft Azure, a widely-used cloud service, under these extraordinary circumstances. Our methodology involved a comprehensive IT audit of Microsoft Azure’s cloud services. This audit was meticulously designed to evaluate whether Azure sufficiently supports the operational objectives of its public users amidst heightened cyber threats. It also examined Azure’s compliance with regulatory requirements in response to these threats, and documented the effectiveness and adequacy of the service. The findings reveal key insights. We discovered certain vulnerabilities in Azure’s framework that necessitate risk response measures, control enhancements, and development of strategic actions by public service officials. Importantly, our study provides recommendations for optimizing workload architecture based on the IT audit outcomes. This research contributes significantly to the understanding of cloud computing’s role and reliability in crisis scenarios, like that of martial law in Ukraine. It offers valuable guidance for public sector entities relying on cloud services during emergencies, and sets a precedent for future studies in this rapidly evolving field.

Quality control rigidity and audit outcomes

Quality control rigidity and audit outcomes

Auditor Health and Audit Outcomes Before COVID-19

Auditor Health and Audit Outcomes Before COVID-19

Racial Segregation and Audit Outcomes

Racial Segregation and Audit Outcomes

Impeded Knowledge Sharing between Auditors and Tax Professionals and Audit Outcomes

Impeded Knowledge Sharing between Auditors and Tax Professionals and Audit Outcomes

The Effect of Audit Partner National Office Experience on Audit and Career Outcomes

The Effect of Audit Partner National Office Experience on Audit and Career Outcomes

Supervision of professional nursing practice in Brazil: a scoping review.

to map studies that analyze the audit process of nursing councils. this is a scoping review, anchored in the JBI framework, with the guiding question: what is the evidence of the audit process of legal practice of nursing by class councils (COFEN/COREN system)? The searches were carried out in October and November 2022 without limitation of language and year. of the 9 selected studies, all are Brazilian and published from 2014 onwards. Among the topics addressed are the role, challenges, costs and difficulties in nurse auditors' daily work process, in addition to the contribution of the audit sector in Brazil. the studies gathered discuss aspects related to costs, challenges and difficulties, but there is no focus on corrective, disciplinary and educational activities as well as little is said about the audit process, its reporting, referral and outcomes.

THE IMPACT OF AI ON INTERNAL AUDITING: TRANSFORMING PRACTICES AND ENSURING COMPLIANCE

Artificial Intelligence (AI) is revolutionizing internal auditing by transforming traditional practices and enhancing compliance mechanisms. This abstract explores the multifaceted impact of AI on internal auditing, highlighting key advancements in efficiency, accuracy, risk management, and regulatory adherence. AI technologies, particularly machine learning and advanced data analytics, are enhancing the capabilities of internal auditors to analyze large volumes of data swiftly and with greater precision. Traditional internal auditing methods, often constrained by manual processes and sampling techniques, are being supplanted by AI-driven approaches that offer comprehensive analysis and real-time insights. This shift enables auditors to identify anomalies, fraud, and operational inefficiencies more effectively, thereby improving the overall accuracy and reliability of audit outcomes. One of the significant benefits of AI in internal auditing is its ability to automate routine and repetitive tasks. By leveraging AI, auditors can focus on higher-value activities, such as strategic risk assessment and decision-making, thus enhancing the overall productivity of the audit function. Furthermore, AI-driven tools can continuously monitor financial transactions and operational processes, providing real-time alerts and insights that help in early detection of potential issues and proactive risk management. AI also plays a crucial role in ensuring compliance with regulatory standards. By integrating AI systems with compliance frameworks, organizations can automate the tracking and reporting of compliance-related activities. This not only reduces the risk of human error but also ensures that organizations stay updated with evolving regulatory requirements. AI’s ability to process and analyze regulatory texts enables organizations to swiftly adapt to new compliance mandates, thereby mitigating the risk of non-compliance penalties. However, the integration of AI into internal auditing is not without challenges. Ensuring data quality and integrity is paramount, as AI systems rely on accurate data inputs to function effectively. Additionally, the "black box" nature of some AI algorithms can pose transparency issues, making it difficult for auditors to explain how specific conclusions were reached. Addressing algorithmic biases and maintaining auditor expertise in AI technologies are also critical considerations. In conclusion, AI is significantly transforming internal auditing practices by enhancing efficiency, accuracy, and compliance. While the benefits are substantial, careful management of data quality, transparency, and algorithmic biases is essential to fully realize the potential of AI in internal auditing. Keywords: Impact, Ai, Internal Auditing, Transforming Practices, Ensuring Compliance.

Social Networks Analysis in Accounting and Finance*

ABSTRACTSocial network analysis (SNA) examines whether interactions between individuals, teams, and organizations result in network structures and patterns that can explain important outcomes, including firm performance, management reporting behaviors, investor beliefs, and audit outcomes. This paper reviews the growing body of work on SNA in accounting and finance research, focusing on 162 articles published between 2000 and 2021, and offers a roadmap that may help move this literature forward. Our survey summarizes the elements of SNA, organizes this literature within a theoretical framework, and provides a thematic discussion of the context and contribution of the selected studies. We also discuss opportunities and challenges for future research. Finally, we include an empirical illustration of the key concepts and tools of SNA. We believe that SNA will continue to offer an interesting avenue for conducting high‐impact and cross‐disciplinary research in accounting and finance.

An Analysis of Local Government Financial Statement Audit Outcomes in a Developing Economy Using Machine Learning

Good financial management provides economic stability and sustainability to an organization. It enables an organisation to make good use of its resources and plan effectively. South Africa’s public financial management has deteriorated over time, with only 16% of municipalities receiving a clean audit in the 2020-21 financial period as reported by the Auditor General of South Africa. This work aims to find an appropriate model for analysing and predicting audit outcomes for South African municipalities. The data used in the study include 1560 observations of which 55% were unqualified audit opinions. The features used are 13 financial ratios obtained from financial statements from years 2012 to 2018. Feature selection is performed using random forest, correlation analysis and stepwise regression analysis. The performances of three machine learning algorithms are compared; decision tree, artificial neural network (ANN) and logistic regression models. The findings indicate that ANN is the appropriate model for predicting audit opinions in South African municipalities with overall average area under the receiver operating characteristic curve of 0.6918 and overall average area under the Precision–Recall curve of 0.7074 across all feature selection methods. In addition, debt to operating ratio, current ratio and net operating surplus margin are found to be the common three important financial ratios across the various feature selection techniques.

EGS P26 Audit of outcomes of Hiatus hernia repairs done as an emergency procedure in a tertiary care center

Abstract Background Hiatus hernia is the abnormal protrusion of stomach and /or intra-abdominal contents into the chest via a widened space between the diaphragmatic crura. Patients with hiatus hernias can present with a wide spectrum of symptoms ranging from a mild dyspepsia to acute presentations such as obstruction and strangulation. The recurrence rate, morbidity and mortality in patients requiring emergency surgeries in such acute presentations has been reported to be significantly high compared to that of elective hernia repair. We aim to assess the outcomes of hiatus hernia repairs done as an emergency surgery in a tertiary care center. Methods A retrospective study of all emergency hiatus hernia repairs done over a span of 10 years was done. Demographic details, BMI, smoking status, past medical history, method of diagnosis and management, duration of inpatient stay and the follow up was collected. The primary outcome of the study was 30 day mortality rate. Secondary outcomes were further surgeries during the same admission and recurrence rate. Results A total of 25 patients were identified to undergo an emergency hiatus hernia repair. 1 patient was excluded due to transfer to a different health board. 62.5%(n=15) of the patient were females. Duration of stay as inpatient ranged between 3 and 138 days. Of note, there were no deaths during the stay or recorded mortality by 30 days in the cohort. Conclusions The mortality rate in our unit is low in comparision with reported studies in literature.

Oncoplastic surgery for breast carcinoma in South Africa – an audit of outcomes from a single breast unit

Oncoplastic breast surgery permits tumours traditionally requiring total mastectomy to be excised with acceptable oncological and aesthetic outcomes. The purpose of this study was to evaluate outcomes following oncoplastic breast surgery in the breast unit at Inkosi Albert Luthuli Central Hospital in Durban. This was a retrospective analysis of patient records. Patients who underwent oncoplastic breast surgery with curative intent from 2011 and 2012 were included in this study. Male patients, those with contraindications to breast conservation, and those with metastatic disease were excluded. Demographic and tumour-related data were collected and margin status, surgical site sepsis, recurrence and overall survival (OS) were recorded over a 5-year period starting from the date of presentation. Forty-five patients with 45 tumours were evaluated. The most prevalent tumour size at presentation was T2 (55.6%), and the most commonly performed procedure was a therapeutic mammoplasty. Twelve patients (27%) developed surgical site infection (SSI), eight of which were classified as deep SSI with wound breakdown. The resection margin was clear in 95.6%. Recurrence was noted in 8.9% of patients, with an OS of 91.1%. Breast-conserving surgery (BCS) using oncoplastic techniques results in favourable oncological outcomes in patients treated in a resource-constrained setting.

24. Is it best to leave the fibular donor site dressing in place for 3 weeks? 9 years data audit of outcomes

The aim introduces an audit of outcomes in the Oral and Maxillofacial Head and Neck department over the last 9 years about fibular donor site morbidity (DSM) (n=86). DSM is a well-recognized complication of fibular free-flap reconstruction with 30% risk of complications, wound dehiscence, tendon exposure, graft failure. There is no consensus on how long to leave graft undisturbed. We aim to outline oxford experience leaving the bolster for 21 days, using the same type of dressing.

34. Machine learning methods applied to audit of surgical margins after curative surgery for facial (non-melanoma) skin cancer

Most surgical specialities have attempted to address concerns about unfair comparison of outcomes by 'risk-adjusting' data when reporting speciality-specific outcomes that are indicative of quality of care. We explore predicting positive margin status, following excision of facial non-melanoma skin cancer, so that outcome audit that will account for complexity of case-mix, is possible.

29. Thyroid nodules: An audit of diagnostic outcome of ultrasound guided fine needle aspiration and histological correlation to [LDQUO]U[RDQUO] classification

Thyroid nodules are common and increasing in the adult population. Investigation of nodules frequently includes ultrasound (USS) and ultrasound guided fine needle aspirate for cytology (UGFNAC). The radiological “U” classification, as defined by the British Thyroid association (BTA) in conjunction with the diagnostic value of UGFNAC, the ‘Thy score’ are key indicators in patient management and are used to correlate and define patient pathways. The audit between head and neck and radiological teams reviews current practice and identifies service improvement opportunities.

26. Machine Learning applied to audit of outcomes after immediate free flap reconstruction of the Head & Neck

Most surgical specialities have attempted to address the concern of unfair comparison of outcomes by risk-adjusting surgical outcome data. In this paper we test a further risk adjustment model, for inclusion in the QOMS framework, to benchmark and report immediate free flap outcomes.

1. QOMS plus. Head & Neck units can publish risk-adjusted rich outcome audit data to better understand where quality of care exists and where improvements can be made

The outcomes from Kent are those embedded in the QOMS process, namely complications within 30 days, length of hospital stay and positivity of surgical margins which are risk-adjusted using previously validated algorithms. We also report raw data for lymph node counts, free flap survival and time to radiotherapy. 5 year overall and disease specific survival rates, University Quality of Life data and functional outcome data are also reported.

Financial comment letters, geographic proximity and audit quality

ABSTRACT This paper studies the role of the financial comment letter (CL) in auditing by investigating how CLs affect auditors’ performance. We find that the CL can stimulate auditors to improve audit quality and that the result mainly derives from the individual auditor level. Considering geographic proximity, our results show that the positive influence of CLs on audit quality is more pronounced when auditors are located closer to their clients and regulators. Additional analyses indicate that individual auditors’ independence and industry specialization can strengthen the relationship between commented auditors and audit quality. Our results suggest that CLs can motivate better audit outcomes and that geographic proximity can further influence the effect of CLs on audit quality.