Technical Audit Research Articles

Decentralized Finance (DeFi) assurance: early evidence

Decentralized finance (DeFi) has emerged to offer traditional financial services such as lending, borrowing, and trading without intermediaries (e.g., banks). DeFi transactions are typically executed using a special digital class of contracts called smart contracts. These contracts are self-executing and hard-coded directly on a blockchain. We observe the emergence of a new class of voluntary audits that evaluate the integrity of these contracts. Using a hand-coded sample of about 8,500 smart contract audit reports, we provide some of the first evidence showing that (1) these audits are pervasive, (2) the audit firm market is composed of new technical audit firms, (3) the scope of these audits can span a variety of contract features, (4) the audit inputs and outputs differ substantively from those of conventional financial audits, and (5) the market reacts positively to the release of these audit reports, suggesting that these reports are value-relevant. These findings highlight the demand for novel assurance services driven by blockchain technology.

Compliance of private ventilated improved pit latrines to odour and fly control guidelines: A technical audit in selected regions of Ghana

The ventilated improved pit (VIP) latrine offers a promising route to safely managed sanitation to many households in developing countries. However, some technical guidelines must be followed in order to realise the technology's advantage of odour and fly nuisance control. This study sought to audit private VIP latrines in selected regions of Ghana to assess their compliance to conventional technical guidelines and to understand the major factors that influence the latrine designs. An inspection checklist was developed to assess 296 private VIP latrines in the Central, Ashanti and Northern Regions of Ghana while semi-structured interviews were conducted among the latrine owners to enquire the factors that influenced the designs of their latrines. The results show that provision of a window in the superstructure (86 %), and the avoidance of an insect screen in the window(s) (77 %) were the most complied guidelines. The use of 150 mm diameter vent pipe was the least satisfied guideline (5 %). On the average, a latrine satisfied about half (3.6) of the technical guidelines that were assessed. The decision or advice of local artisans is the most influential factor in the design of the latrines. Cost was the least mentioned factor cited by the latrine owners. There is the need to establish information desks at the various Metropolitan, Municipal and District Assemblies (MMDAs) to guide prospective owners on the proper design and construction of the VIP latrine. In addition, toilet construction should be incorporated in the curriculum for the basic training of building and construction students in Technical and Vocational Education and Training (TVET) institutions in Ghana. Further research is required to ascertain the basis of the decisions of local artisans and the potential impact of the use of accessories that are ‘borrowed’ from the WC toilet on odour and fly control in the latrine.

СОВЕРШЕНСТВОВАНИЕ СИСТЕМЫ РЕМОНТА И ТЕХНИЧЕСКОГО ОБСЛУЖИВАНИЯ ПАССАЖИРСКИХ ВАГОНОВ ДАЛЬНЕГО СООБЩЕНИЯ

The existing systems of maintenance and scheduled preventive maintenance of passenger rolling stock used for long-distance passenger traffic with speeds up to 140 km/h are considered. Promising areas for their improvement are identified. A combined repair system is proposed, which provides a uniform approach of the rolling stock to the position of a single technical audit and scheduled preventive maintenance without taking into account its mileage. The replacement of the element base, when the mileage criteria are met, is carried out on repair and equipment tracks or specially equipped positions during the technical preparation of the rolling stock at the initial point. The proposed system, in comparison with existing ones, reduces the need for depot repairs; the cost of carrying out scheduled repairs of cars, the time spent by cars in an idle fleet, and also provides opportunities for additional operation of the car at the operational stage of the life cycle. Also, the proposed system allows regulating the frequency of the element base replacement of passenger cars with a designated service life of 40 years, including them in the mandatory requirements for the necessary periodic replacement during capital repairs of the car every 5 years.

Environmental sustainability in hospitals: Dual analysis of electrical consumption and pollutant emissions

The emission of pollutants following electricity consumption is significant, and hospitals are major contributors to energy consumption. Hence, the aim of this study was a survey of electrical consumption rate and environmental pollutants emissions in selected hospitals. This descriptive-analytical and cross-sectional study was conducted over three years and based on electricity bills and bed indicators in selected hospitals in Tehran, Iran. Emissions Calculator software was used to calculate the emission of pollutants caused by electricity consumption. Kolmogorov Smirnov, Least Significant Difference (LSD), and one-way ANOVA tests were used to analyze the data. Results showed that the total average electricity consumption for each active day bed and occupied day bed was 9.6 and 13.6 times higher than the recommended standards. The average electricity consumption for each active day bed in hospitals A, B, and C was 13.7, 10.2, and 5 times higher than the standard value, respectively, while for occupied day beds, the consumption was 17.3, 15.1, and 8.5 times higher than the standard value, respectively. Additionally, the total electricity consumption in these hospitals resulted in the emission of 41837100 kg of CO2, 124815 kg of SO2, 103699 kg of NOx, 9769 kg of CO, 4885 kg of PM10, and 757 kg of VOCs into the environment. Based on the monthly active bed index and occupied day bed, there was a significant difference in the average electrical consumption among A, B, and C hospitals (p = 0.0001). Electricity consumption in the studied hospitals exceeds standards. Implementing optimal designs for lighting, heating, and cooling, along with energy optimization training, technical audits, and inspections are essential for both economic benefits and reducing environmental pollutants.

Technical Audit and Unethical Practices in the Construction Industry

Technical Audit and Unethical Practices in the Construction Industry

The microbiome in pancreatic disease: a technical audit

The microbiome in pancreatic disease: a technical audit

Dual system of water safety plan auditing in Hungary: benefits and lessons learnt.

A risk-based approach is recognised worldwide as the most reliable means for the provision of safe drinking water. Efficient implementation of the water safety plan (WSP) approach, recommended by the World Health Organization (WHO), is facilitated by an auditing framework. In Hungary, development of WSPs is a legal obligation for water suppliers. WSPs are subject to a two-stage regulatory audit, a consultative central technical audit and a formal local audit. In 2019, a survey was conducted in cooperation with WHO to evaluate audit experiences of over 1,200 WSPs. Recommendations from the central audit significantly improved coherence and compliance of WSPs, confirming the efficiency of the dual approach. The use of a WSP template provided by the national authority further increased consistency and reduced time and work demand of the audit. Both water suppliers and public health authorities indicated a need for further capacity building on WSP development and auditing. The main challenge for water suppliers is the identification and risk assessment of hazards associated with the water source and distribution within premises. The recast European Union drinking water regulation is expected to accelerate the uptake of WSP and strengthen linkages to water catchment management and water safety in buildings.

Changes in the Thermal and Stress-Strain State of the HPC Rotor of a Powerful NPP Turbine after the Blades Damage

In practice, during the operation of steam turbines, accidental damage to the blades of the rotors and stators of powerful steam turbines occurs. The main causes of emergency stops of steam turbines were vibration fatigue of the blades material, erosive damage to the blades body, and resonance problems during the power equipment operation. Based on this study, the assessment of changes in the thermal and stress-strain state of power equipment elements, which at nuclear power plants significantly affect the continued operation of the turbine after its damage, are quite relevant. Changes in the thermal and stress-strain state, which may occur after damage to the rotor of high-pressure cylinder (HPC rotor) of the K-1000-60/3000 turbine power unit of the LMZ in the station conditions, have been considered and analyzed and will provide an opportunity to assess the individual resource and continue the power unit operation. In the calculated assessment of changes in the thermal and stress-strain state of the HPC rotor, taking into account the data of the technical audit regarding damage, a geometric model of the rotor was created. Studies were conducted for three options of designs: the original option (five stages of the HPC rotor), the option without the blades of the last stage and the option without the fifth stage (with four first stages). For the project design, when working at the nominal parameters of the steam, the most stressed areas are the unloading holes of the 5th stage (σi=202.8 MPa), axial hole of the rotor in the area of the 5th stage (σi=195.2 MPa), as well as the 5th-degree welding fillet from the side of the end seals (σi=200.3 MPa) and unloading holes of the 4th and 3rd stages with a stress intensity of about 170–185 MPa. The high values of the stress intensity in the area of the 5th stage can be explained by the significant concentration of the mass of both the stage itself and its blades, which provoke significant centrifugal forces when working at the nominal rotation frequency. For a HPC rotor without blades of the 5th stage, there is a shift of the maximum stress intensity to the area of the unloading holes of the 4th and 3rd stages, as well as the axial hole of the shaft under the same stages. The maximum stress value is σi max=184.8 MPa. At the same time, the intensity of stresses in the area of unloading holes of the 5th degree decreased almost by half, to the level of 124 MPa.

Dimensions of Audit Quality: Evidence From Eritrea

Barely any research is presented concerning audit quality in Eritrea. Hence, as an icebreaker the aim of this paper is to investigate the fundamental audit quality factors and their impact on overall audit quality. Data on perception of audit quality was collected by a survey questionnaire including 41 audit variables from 119 audit clients. After categorizing the attributes into technical and functional sets, Factor Analysis was executed to identify the relevant factors. To further examine robustness and significance of the factors identified multiple regression was applied, after the data was tested for its assumptions. From the empirical results using Factor Analysis we documented four factors relating to technical audit quality and six factors associating with functional audit quality. We also justified the reliability and validity of the ten factors identified. Subsequently, the regression analysis depicted a positive and statistically significant relationship for all the ten technical and functional factors, except two. This supported our three hypotheses. With the consistent and higher rank of Eritrea on Corruption Perception Index, the originality and value of the findings can be potentially helpful to policy makers of control and audit, Eritrean audit firms and the body of knowledge in auditing concerning Eritrea.

Towards the Development of a Framework for Assessing Organizational Governance Maturity for Technical Audit of Public Works

The quality of the audit work and its products is often associated with the organizational maturity of the audit function. The absence of a well-defined organizational maturity for an audit function leads to poor quality of audit work or products and ineffective audit function. The lack of a framework for measuring governance maturity was identified as a major deterrent factor to the attainment of quality audit work. Measuring the governance maturity of the technical audit of public works is challenging due to the absence of a maturity framework that fits its needs. The noted shortcomings include: (a) existing maturity frameworks used to assess organizational maturity have not been developed based on standards and requirements governing technical auditing; (b) defined technical competency for technical auditors, work methods and processes have not been covered in those frameworks rather focused on other types of audits than technical audits; and (c) the institutional framework considered in those frameworks are not applicable in technical auditing. The challenges impede the ability of the technical audit function to establish relevant and reliable criteria to measure governance, and it largely affects the growth of the technical audit functions and the quality of audit works. This paper provides a theoretical overview of what, why and how a framework can be developed for assessing the level of organizational governance maturity for technical audits of public works.

Special issue on all‐electric and hybrid‐electric flight

Special issue on all‐electric and hybrid‐electric flight

TECHNICAL AUDIT OF SECURITY OF INFORMATION - TELECOMMUNICATION SYSTEMS OF ENTERPRISES

The content of the audit and vulnerability testing of the information and telecommunication system (ITS) of any enterprise is considered. Based on the results of the information security audit, the overall security of the company's ITS is assessed. It is proposed to assess the security of IT using penetration testing in the following areas: penetration testing from outside and inside the information infrastructure, social engineering testing of the company's personnel and testing for resistance to DDoS attacks; assessment of the security of the mobile application, web resource and wireless networks. The proposed general algorithm for IT infrastructure penetration testing (analysis of vulnerabilities and security of information resources) in the form of stages: initialization, passive and active intelligence, operation and post-exploitation, systematization and presentation of the results of security assessment, risk and vulnerability assessment, recommendations regarding them elimination. In stages all operations are carried out without causing real damage to the ITS. The purpose of a technical audit is shown, which covers the components of the ITS and can be considered as an independent examination or a procedure for their investigation in order to assess the condition and identify reserves. Technical audit as a result of checking the software and technical part of the resource provides an opportunity to form a list of key problems and get comprehensive recommendations for their elimination. It is noted that in accordance with modern requirements, technical audit can be used as an audit in the form of remote technical support, and information security audit can be considered as a variant of technical audit. Conducting an information security audit includes: analysis of risks associated with the possibility of information security threats to resources; assessment of the current level of ITS security; localization of "bottlenecks" in the ITS protection system; assessment of ITS compliance with existing standards in the field of security; providing recommendations on the implementation of new and improving the effectiveness of existing ITS security mechanisms. The content of the detailed report of the technical audit of the enterprise's ITS security has been revealed.

Mobility Patterns of Scholar Communities in Southwestern European Countries

The present study aimed to provide an in-depth assessment of the commuting patterns of scholar communities of southwestern European countries and to identify measures to improve their sustainable performance regarding mobility. The adopted methodology characterised the mobility pattern of students as a sustainability indicator and the availability of related infrastructures and local public transport network. Data were gathered by qualitative (behavioural questionnaires) and quantitative (technical audits) approaches, based on measurable indicators (key performance indicators and scores (ranging between 0–5)). Overall, French schools showed the best sustainable performance regarding mobility (2.0) and Gibraltar had the lowest (1.2). The existence of bike parking and electric car charging points were the main weaknesses founds (with their related mean scores being 0.6 and 0.2, respectively). The score associated with annual CO2 emissions due to students’ mobility had the best performance, where all countries managed to obtain an average of 3.1. The global score, which assessed the sustainable performance of scholar communities regarding mobility, had a mean value of 1.5 for all studied countries, which highlights the potential for improvement of the studied schools, mainly targeting the public transport network optimisation and the enhancement of scholar infrastructures concerning bicycle parking and electric cars.

Using multiple strategies to reduce the incidence of peritonitis on peritoneal dialysis

<p>腹膜透析發生腹膜炎不僅會影響透析效果，嚴重時需終止腹膜透析治療，佔腹膜透析病人致死因素的15%。專案期間為2019年4月1日至9月30日，目標在改善腹膜炎發生率。經現況分析發現腹膜炎發生率高的原因有:病人及主要照顧者未正確執行換液技術、認知不足；未明確增加技術稽核時機、缺乏相關衛教指導、提醒標語以及多元衛教輔助工具。藉由修訂腹膜透析換液技術標準，提升換液技術正確率、加強腹膜炎相關認知、增加技術稽核時機、製作相關衛教單張及提醒標語、使用多元衛教輔助工具等改善對策後，腹膜炎發生率由3.62次/100人月降至1.55次/100人月。本專案運用多元策略降低腹膜炎發生，提高腹膜透析治療的自我照顧認知與技巧，進而提升腹膜透析醫療照護品質。</p> <p> </p><p>Peritonitis will not only influence the efficacy of peritoneal dialysis (PD), but it is necessary to terminate PD treatment in severe cases. It has been reported that peritonitis-related deaths account for 15% of the mortality of PD patients. The project period is from April 1st to September 30th, 2019. The goal of this project is to implement multiple strategies to reduce the incidence of peritonitis. According to our present analysis, we found that the high incidence of peritonitis is due to incorrect execution and under-cognition of fluid exchange technique by the patient and main caregiver, no well-established timing of technical audits, lack of relevant health education guidance, reminder slogans and various health education aids. By revising the technical standards for PD fluid exchange, improving the accuracy of exchange technique, strengthening the awareness of peritonitis, increasing the timing of technical audits, making relevant health education leaflets and reminder slogans, using various health education aids and other improvement measures, the occurrence of peritonitis events dropped from 3.62 times/100 person-months to 1.55 times/100 person-months. In conclusion, this project used multiple strategies to reduce the occurrence of peritonitis, enhance self-care awareness and skills in PD treatment, and thereby improve the quality of PD care.</p> <p> </p>

Diagnostics of a shipboard cable by measuring the dielectric loss tangent

Until now there has not been created a system to assess the residual resource and to predict the probability of shipboard cable failure during its operation by non-destructive methods. Periodic high voltage tests are prescribed by various guidelines. As a result of such diagnostics, the damaged section is identified and the entire cable route is replaced. Obviously, this technology does not prevent an emergency situation, does not provide information about the residual resource, and finally, worsens the properties of an already aged cable exposed to high voltage. Insulation quality control on ships is of great importance and significance. The question arises about the suitability of one or another cable route for further work after long-term operation. That is why the issues of predicting the service life of a cable and assessing its current technical condition are relevant. Modern technologies make it possible to obtain materials with improved characteristics; however, currently rubber-insulated cables are the most common. In this work, diagnostics of the state of a shipboard cable is carried out by determining the dielectric loss tangent of its insulation. This method can be used along with traditional methods for technical audit of shipboard cables, such as testing the hardness of the cable sheath, infrared diagnostics of electrical equipment. In this case, the conclusion about the current state of the cable and the forecast of its service life, in the opinion of the authors, can only be made on the basis of the results of comprehensive diagnostics performed by several methods.

All-Russian rating of radiology departments: 2020 competition results

The issues of quality medical care management and organization of the work of the department of radiation diagnostics are always relevant and require constant monitoring and analytical expertise. Since 2018, the Moscow regional branch of the Russian Society of Radiologists and Radiologists (MRO PORR) has been conducting an independent assessment of the departments of radiation diagnostics in all the regions of Russia. The rating aimed to identify industry leaders and spread the best practices throughout the country. The survey results identified the positive trends in the development of diagnostic care services throughout the country and critical points that affect the quality of work of medical organizations.
 This study presents an analysis of the functioning of 123 departments of radiation diagnostics in 2020. After meeting the inclusion criteria, a list of 163 medical organizations in 15 cities of 7 federal districts was formed. The evaluation procedure was divided into three stages. The first stage consisted of an online survey, wherein each of the participating organizations was asked to answer questions about the departments work arrangement, equipment, list, and features of performing diagnostic tests, as well as working with patients. The second stage consisted of a clinical and technical audit of a set of anonymized studies with conclusions. Special attention was paid to technical audits since several medical organizations violated the methodology of conducting research. The third stage included checking the information about medical organizations in open sources. During the first and second stages, points were awarded, based on which the finalists, leaders, and rating winners were selected.
 According to the evaluation results of all stages,31 organizations reached the final stage,6 were in the group of leaders, and 5 were winners, whereas 45% of the finalists belonged to the Central Federal District. Greater interest was found in the auditing work in municipal and private medical institutions than in departmental and federal ones. Some database has been collected, in addition to the list of winners, which may represent a cross-section of the state of the radiation diagnostics service in the Russian Federation.
 Conducting such competitions is primarily aimed at improving the quality and safety of X-ray examinations. The methodology of the competition is improved every year.

Судебная строительно-техническая экспертиза линейных объектов

Abstract. The article considers the forensic construction and technical audit of infrastructural facilities. Issues related to utilities, as well as the main characteristics of infrastructural facilities and their pur-pose, are analysed. Each construction and technical audit procedure is carried out in certain conditions and locations, taking the regulations of the civil procedural legislation into account. Based on the court ruling, the expert independently conducts a full survey of the case materials and documents, gives reasonable and objective answers to the set questions, and draws up a conclusion in written form. Cases of utilities related both to infrastructural capital construction and auxiliary facilities are consid-ered. It is concluded that the movable or immovable property of the facility plays an important role in determining respective actions. Using the list of characteristics for determining this property, further activities in relation to the infrastructural facility can be affected. Representing the finished infrastruc-tural facility, the utility networks relate to real estate objects, thus having independent functional (eco-nomic) purpose. Their construction is provided for by the design documentation and performed on the basis of properly approved regulatory documents. The provided criteria for considering the infrastruc-tural facility both in terms of a real estate object and an auxiliary facility are recommended for applica-tion in the construction and technical audit of infrastructural facilities.

Efikasnost tehničke revizije u energetikom sektoru - slučaj iz zemlje u razvoju

The paper examines the level and the factors that influence the effectiveness of technical audit in the power sector of Malawi from the perspective of auditors and auditees. Data was collected through a questionnaire that was analyzed using bivariate and multivariate statistics. Further to that, complementary data to measure the level of effectiveness was also collected and analyzed using the effectiveness calculator. Results show that the level of effectiveness of technical audit is low. Bivariate and multivariate analyses suggest that management support, organizational independence, and audit quality individually and collectively significantly influence the level of technical audit effectiveness.

The Consistency of Basic Principles of Internal Audit at Private Enterprises

Economic challenges of our time determine the need in clear identification and specification of management functions as part of the business processes and their control. European practices of business development give evidence of the need in a comprehensive approach to organizational, methodological and practical actions focused on building up the internal control system in symbiosis with the management department. The research objective involved an analysis of the consistency of basic principles underlying the quality of internal control at private enterprises through outlining the functions, methods and procedures of internal audit. 
 The purposes of international audit (verification of financial statements, compliance control, operational audit) are outlined. The goal and assignments of internal audit are determined in the context of private business demands. A revised approach to defining the set of functions of international audit in view of the demands articulated by business enterprises operating in the conditions of crisis economy is proposed. The essential meaning of the categories of “method”, “technique” and “methodology” is highlighted in the context of internal control. 
 The conclusion is made that the assignments of internal audit need to be solved by use of creative methods of control and innovative approaches to various situations, which requires a multifaceted classification of internal audit in view of its customer demands: technical audit, technological audit, organizational audit, legal audit, environmental audit, social audit, marketing audit. An information platform for balanced decision-making involves combinations of control functions and entails the emergence of unified forms of internal audit: risk-oriented audit, business-oriented audit, factor-oriented audit, etc.

Spatial quality assessment of the pedestrian's environment using online digital tools

Tourist cities, in addition to offering places of attraction, must have quality spaces, with pedestrian-oriented infrastructure to ensure comfort, safety, accessibility, among other aspects that contribute to increasing local attractiveness. However, for this to happen, it is necessary that these cities know the reality of the pedestrian-oriented infrastructure available, through accurate surveys, which can be done on site and/or through online digital tools. In this context, this paper shows results from a study on the quality of pedestrian infrastructure on an important avenue in the tourist city of Barra Bonita, a city in the Midwest of São Paulo. The methodology incorporated the use of the spatial quality index of the pedestrian environment (IQEAP), developed by TONON (2019), and the virtual tools of Google Earth and Street View. The analysis of the results showed that the evaluated area has "Regular" IQEAP and, therefore, needs improvements in aspects involving the three pedestrian environment plans aimed at the pedestrian scale. The results also show negative aspects in relation to the virtual form of data survey (technical audit), which is not very accurate due to the dates of the images, absence of precision tools, and low image resolution. However, significant positive aspects can be highlighted, such as the reduction of survey time on site (in situ), and the use of fewer financial resources. Thus, this method can facilitate the survey of data in places of difficult geographical access, dispersed, large or distant areas, and thus become an innovative and practical option.