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1
Asror, Maxmanazar O'g'li Yusupov. "AUDIT HISTORY." TJE - Tematics journal of Social Sciences 9, no. 7 (2021): 68–73. https://doi.org/10.5281/zenodo.5525702.
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Barakaev, L. O. "HISTORY OF DEVELOPMENT OF THE AUDIT." American Journal of Political Science Law and Criminology 5, no. 10 (2023): 12–17. http://dx.doi.org/10.37547/tajpslc/volume05issue10-03.
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This scientific article describes the history of the emergence of specialists, accountants, audit and audit specialists, the introduction of the audit institute into legislation and the history of historical development.
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Parhusip, Ono, Elfrida Fitri Hutasoit, and Wenny Anggeresia Ginting. "Pengaruh Kualitas Audit,Audit Tenure,Profitabilitas,Pertumbuhan Perusahaan terhadap Opini Audit Going Concern pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2016-2019." Journal of Economic, Bussines and Accounting (COSTING) 5, no. 1 (2021): 665–72. http://dx.doi.org/10.31539/costing.v5i1.2289.
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This research was conducted to test and analyze whether the quality of audit, audit tenure, profitability, growth of the company influences the opinion of audit going concerned on mining companies listed on the Indonesia Stock Exchange for the period 2016-2019. The research method used quantitative method and research data obtained from www.IDX.co.id and research population of 47 companies, sampling is used purposive sampling techniques so that the samples in this study as many as 17 companies and this research using logistic regression test. The significance value obtained from the results of simultaneous hypothesis testing amounted to 0.007 < 0.05 that the quality of audits, audit tenure, profitability, growth of the company influenced the opinion of the audit going concerned. The significance values indicated from partial hypothesis testing were audit quality of 0.998 > 0.05, audit tenure of 0.419 > 0.05, profitability of 0.540 > 0.05, and company growth of 0.816 > 0.05. It can be seen that the quality of audits, audit tenure, profitability, and growth of the company are not partially impacted by the opinion of the audit going concerned.
 
 Keywords: Audit Quality, Audit Tenure, Profitability, Company Growth, Going Concern
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Manfei, Gao. "History of the development of internal audit theory." Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika, no. 66 (2024): 184–97. http://dx.doi.org/10.17223/19988648/66/12.
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At present, internal audit has become an integral part of the enterprise management system all over the world. A clear understanding of the underlying causes and dynamics of its emergence and development will help us to properly understand the essence and current trends of internal audit development at enterprises. The aim of the article is to review and analyze the evolution of the concept of internal audit in the West and the development of internal audit in China. The study reveals that internal audit in China originated from administrative regulations, while internal audit in the West originated from the needs of corporate governance. Regardless of whether in China or in the West, the emergence of internal audit in enterprises was mainly related to fiduciary management obligations, and its theory and practice evolved with the development of the concept of fiduciary management obligations.
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Carne, C., H. McClean, S. Bhaduri, R. Gokhale, G. Sethi, and D. Daniels. "UK National Audit of Sexual History-taking: Case-notes audit." International Journal of STD & AIDS 20, no. 5 (2009): 351–54. http://dx.doi.org/10.1258/ijsa.2009.009057.
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A national audit of sexual history-taking was conducted in genitourinary medicine clinics in the UK in 2008. Data were aggregated by region and clinic, allowing practice to be compared between regions, as well as to national averages and against national Guidelines. In this paper the case-notes of 4121 patients were audited. A high proportion of the case-notes were deemed to be completely legible. In other respects there is considerable inter-regional variation in the adherence to national Guidelines. Interventions are especially required to improve documentation of practice in discussing condom use, HIV risk assessment, offer of a chaperone and assessment for hepatitis B vaccination and hepatitis C testing, and issues concerning sexual contacts.
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McClean, H., C. Carne, S. Bhaduri, R. Gokhale, G. Sethi, and D. Daniels. "UK National Audit of Sexual History-taking: Clinic policies audit." International Journal of STD & AIDS 20, no. 5 (2009): 355–57. http://dx.doi.org/10.1258/ijsa.2009.009058.
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Provision of a confidential, private environment for sexual history-taking was provided in almost all clinics. However, less than half of the clinics had a policy displayed about their confidentiality policy in waiting areas, although more had this available by other means. About two-thirds of clinic information/advertising literature included information about the need to take a sexual history. Sixty percent of clinics assessed clinician communication skills as part of service quality. Most clinics had policies relating to patients whose first language is not English, but only around half of clinics had policies for hearing difficulties and learning difficulties. Policies are also lacking in some clinics for documentation of the offer of chaperones and assessment of the competency of under-16-year-olds to consent to history-taking and examination.
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Khan, Dr Joshim Uddin. "Audit of GP Consultation Records for Quality Improvement." SAS Journal of Medicine 12, no. 11 (2024): 1321–23. http://dx.doi.org/10.36347/sasjm.2024.v10i11.004.
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This review outlines a multi-centre quality improvement (QI) project conducted to assess the accuracy of General Practitioner (GP) consultation records across three clinical sites in Manchester, UK: Practice A, Practice B, and Practice C. The audit aimed to ensure compliance with the General Medical Council’s (GMC) guidelines for good medical practice in clinical record-keeping. Three – five patient records per clinician were reviewed over a four-week period. The audit assessed the completeness of documentation concerning clinical findings, patient history, prescribed treatments, and referrals. A second audit cycle followed targeted feedback and action plans. Results showed significant improvements in the accuracy of record-keeping across all three sites, emphasising the effectiveness of regular audits and feedback. Re-audit cycles are recommended based on accuracy scores to ensure continuous improvement. This review highlights the importance of clinical audits in maintaining high standards of documentation, improving patient safety, and good record keeping.
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Dr., Muhammad Iftikhar and Dr. Ghosh Deb. "ARTICLE ON ALCOHOL AUDIT 2018 AND RECOMMENDATIONS." INDO AMERICAN JOURNAL OF PHARMACEUTICAL SCIENCES 06, no. 01 (2019): 367–68. https://doi.org/10.5281/zenodo.2530878.
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<em>Objectives:It is recommended that all patients clerked during A&E assessment should be asked for alcohol consumption history and positive cases should be identified at same time. This study explored about percentage of patients who are missed for alcohol consumption history and indirectly do not get support for alcohol cut-down. We suggested at the end of this Audit, that old AUDIT-C forms printed in A/E clerking forms should be replaced by new AUDIT C forms, and should be filled by patients rather than junior doctors.</em> <em>Design:We handed over newly printed AUDIT C forms to admitted patients in various wards of hospital and once returned to us we compared the alcohol consumption score with the score mentioned in old AUDIT-C forms which are part of A/E clerking forms.</em> <em>Setting:06 wards in Princess Alexandra Hospital, Harlow.</em> <em>Participants:</em> <em>51 admitted patients.</em> <em>Main outcome measures</em> <em>To find the number of patients, positive for excessive alcohol consumption and how many of those were diagnosed and offered help during A/E clerking.</em> <em>Results:</em> <em>We screened fifty one patients admitted in 6 wards randomly, through this audit, 21/51 (41%) patients were AUDIT_C positive. Almost half of these positive cases were neither clerked for their alcohol history nor offered help for alcohol cut-down. These patients, although, were admitted with different diagnosis but still at high risk for alcohol related disorders e.g. Alcoholic liver disease etc.</em> <em>Conclusion</em> <em>We found that number of positive cases during this audit (41%), were significantly high when comparing to those in 2017(31%) and 2016(27%) audits. Despite such high rise in number of positive cases, the half of patients remained no clerked during A/E presentation. Data obtained from this audit were used to guide operational changes to improve the process of alcohol history recording in A/E pro forma.</em>
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Alazis, Ikhsan Galih, Riana Rachmawati Dewi, and Yuli Chomsatu. "Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Sektor Aneka Industri." Journal of Economic, Bussines and Accounting (COSTING) 6, no. 2 (2023): 1822–29. http://dx.doi.org/10.31539/costing.v6i2.5508.
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Delays in auditing financial reports within companies can be a cause of overall delays in issuing company reports, but audits will be necessary to ensure the accuracy and transparency of financial reports published by companies. Many factors trigger the emergence of audit delay. So researchers want to learn more about the effect of variables profitability, solvency, company size, audit opinion, and auditor reputation on audit delays. The researcher chose the population in manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) 2019-2021. The data analysis technique in this research is multiple linear regression. Sampling method with purposive sampling with the number of samples used 93 companies that have complied with the sampling. This study proves that profitability, company size, audit opinion affect audit delay while solvency and auditor reputation do not affect audit delay.
 Keywords: Profitability, Solvency, Company Size, Audit Opinion, Auditor Reputation, Audit delay.
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Spraakman, Gary. "INTERNAL AUDIT AT THE HISTORICAL HUDSON'S BAY COMPANY: A CHALLENGE TO ACCEPTED HISTORY." Accounting Historians Journal 28, no. 1 (2001): 19–41. http://dx.doi.org/10.2308/0148-4184.28.1.19.
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The accepted history of managerial internal audit is that its origins are in financial and compliance auditing. Managerial was added after firms started to expand geographically or into other businesses. That expansion increased complexity and created problems for managers which the internal auditor assisted in solving with managerial audits. Contrary to that two stage development, something comparable to managerial internal audit was being practiced by the Hudson's Bay Company in the form of inspections as early as 1871. Rather than in financial and compliance auditing, these inspections had their geneses in the desire of the senior manager and the committee (board of directors) for additional information on the fur trade and retail operations. This paper will describe the inspection function at the historical Hudson's Bay Company, the circumstances leading to the development of this function, and how it complemented other controls.
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He, Jun. "Study on the Impact of Digital Transformation on Audit Risks of Accounting Firms: The Case of Grant Thornton." Frontiers in Business, Economics and Management 9, no. 2 (2023): 269–74. http://dx.doi.org/10.54097/fbem.v9i2.9297.
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As the external environment changes, digital transformation is becoming increasingly necessary for accounting firms. Firstly the '14th Five-Year Plan' for the development of the digital economy emphasizes the importance of accelerating the digitalization of the industry. Secondly audit plays an important third-party supervisory role in the capital market and the volume of audit engagements has been growing in recent years, but the corresponding increase in audit risk due to manpower shortage, lack of time and limited resources. Finally the outbreak of the new crown epidemic reveals the problem of unenforceable on-site audits, which affects investor effectiveness and capital market efficiency. Therefore, it is important to study the impact of audit risk in accounting firms from the perspective of digital transformation to promote the digital transformation of accounting firms. In this paper, we take the example of Grant Thornton, which has a long history of development, comprehensive business lines, and is a pioneer and leader in promoting digital reform among domestic accounting firm, and is representative in digital reform. This paper firstly reveals the advantages of digital audit in the digital economy by comparing traditional audit and digital audit; secondly, it analyzes the impact mechanism of digital transformation on audit risk in accounting firms; then it examines what measures accounting firms can take to reduce audit risk, improve audit efficiency and save audit cost in the context of digital transformation. Finally, the problems of digital transformation of accounting firms are explored, and corresponding suggestions and measures are proposed. This has important guiding significance for promoting digital reform in the audit industry.
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Vaghani, Binitkumar M. "Transforming Supplier Audits with AI: A Risk-Based Approach in Medical Devices." International Journal of Scientific Research and Management (IJSRM) 12, no. 11 (2024): 1695–713. http://dx.doi.org/10.18535/ijsrm/v12i11.ec06.
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The medical device industry, highly regulated and sensitive to quality standards, relies on rigorous supplier audits to ensure compliance and mitigate risks. However, traditional supplier audits are often resource-intensive, inconsistent in quality, and lack a clear focus on the most critical risk factors. This paper explores how Artificial Intelligence (AI) can revolutionize the supplier audit process by enabling a risk-based approach that enhances accuracy, efficiency, and regulatory compliance. AI technology, with its advanced data processing, predictive analytics, and machine learning capabilities, can analyze vast amounts of supplier data in real-time, generating risk scores that prioritize high-risk suppliers for more frequent and thorough audits. This shift allows medical device companies to better allocate resources, focusing on high-impact areas and enhancing overall supply chain security. By considering factors such as supplier compliance history, product criticality, regional compliance laws, and performance trends, AI provides a dynamic and data-driven assessment model that minimizes the reliance on subjective audit practices. The paper introduces an AI-powered risk-based audit framework specifically tailored for medical device companies. This framework utilizes a multi-faceted AI-driven risk scorecard, categorizing suppliers by risk levels (high, medium, low) and enabling targeted audit strategies. It also demonstrates how AI can process a wide array of audit-related data inputs—such as supplier compliance, regional geopolitical risks, supply volume, and product criticality—to generate a holistic and accurate risk assessment. Through case studies and industry examples, this research underscores the advantages of integrating AI into supplier audit processes, highlighting cost savings, improved compliance outcomes, and reduced risk of quality issues or product recalls. Furthermore, it examines future trends and ethical considerations of AI in supplier audits, advocating for industry-wide adoption of AI-powered tools to support more efficient and effective supplier management. This paper concludes that adopting a risk-based, AI-driven audit approach in the medical device sector not only supports regulatory compliance but also builds resilience within the supply chain, creating a safer and more efficient landscape for medical device production.
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Eric, Eric, Keumala Hayati, Bertha Erica, and Vista Listyanita. "Analisa Pengaruh Faktor Keuangan Dan Non Keuangan Terhadap Audit Going Concern Dan Audit Report Lag (Studiempiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)." Journal of Economic, Bussines and Accounting (COSTING) 6, no. 2 (2023): 1222–31. http://dx.doi.org/10.31539/costing.v6i2.5239.
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This study aims to determine and analyze the influence of financial and non-financial factors on going concern audits and audit report lag (an empirical study of manufacturing companies listed on the Indonesian stock exchange. The research approach used is a quantitative approach. The sampling method was purposive sampling, a sample of 68 manufacturing companies listed on the Indonesian stock exchange multiplied by 3 years in the research period Results of research using linear logistic regression Demonstrate return on assets, current ratio, debt asset ratio, total asset turnover, company size, KAP reputation and covid-19 simultaneously Impact significantly to the going concern audit opinion.The results of the study show Return on assets, current ratio, total asset turnover, company size, KAP reputation and Covid-19 have no effect on going concern audit opinion while the debt asset ratio has an effect on going concern audit opinion. current ratio, total asset turnover has an effect on audit reports while Return on assets, company size, KAP reputation and Covid-19 have no effect. The results of logistic regression and multiple linear regression tests for the variables return on assets, current ratio, debt asset ratio, total asset turnover, company size, KAP reputation and Covid-19 simultaneously have a significant impact on going concern audit opinion and audit report lag.
 Keywords: Return On Assets, Current Ratio, Debt Asset Ratio, Total Asset Turnover, Company Size, KAP Reputation, Covid-19, Going Concern Audit Opinion And Audit Report Lag.
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Chi, Wuchun, Ling Lei Lisic, Linda A. Myers, Mikhail Pevzner, and Timothy A. Seidel. "The Consequences of Providing Lower-Quality Audits at the Engagement Partner Level." Journal of International Accounting Research 18, no. 3 (2019): 63–82. http://dx.doi.org/10.2308/jiar-52352.
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ABSTRACT Using data from Taiwan, where a long history of engagement partner performance is available, we examine the reputational consequences that engagement partners suffer for having a recent history of past audit failures. We find that when an engagement partner's recent history of poor audit quality is observable to audit clients, they are more likely to lose clients and are less likely to be reassigned to serve other clients of the audit firm over the next five years. We also find that these engagement partners are more likely to stop serving as engagement partners in the next five years, and those who remain in client service experience a reallocation of assignments. Additionally, the clients that these partners continue to serve exhibit increased risk. Overall, our findings suggest that an engagement partner's prior audit quality influences clients' and audit firms' engagement partner selection.
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Zarembski, Allan M., Nii Attoh-Okine, and Truxton J. Boyce. "Risk-based scheduling methodology for audit inspections of curves on high-speed mainline tracks." Proceedings of the Institution of Mechanical Engineers, Part F: Journal of Rail and Rapid Transit 232, no. 6 (2017): 1650–59. http://dx.doi.org/10.1177/0954409717740748.
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Agencies with safety oversight responsibilities of railroad tracks often perform walking audit inspections of tracks (also referred to as quality audits) to complement and oversee the regular inspections performed by the railway operator or maintenance manager. Traditionally, these audit inspections are scheduled based on the qualitative evaluation of the rail line by the inspectors, together with the available schedule of the inspector(s). This paper presents an approach to replace the current qualitative decision-making process for determining when and where to conduct audit inspections with a quantitative decision-making process. This quantitative process first establishes an acceptable level of risk in a given territory, and then taking into account the defect history and real-time track conditions, it schedules audit inspections based on those conditions. This risk-based scheduling methodology of audit inspections can be used by the safety oversight agencies and inspectors to monitor and “spot” check track conditions and provide oversight over the normal inspection process. The audit inspection’s frequency algorithm, presented in this paper, establishes the acceptable level of risk based on six years of Federal Railway Administration safety audit inspections data of the Amtrak North East Corridor. This methodology takes into account the track conditions in terms of the curve defect rate and optimizes the scheduling of audit inspections of mainline curves based on this defect condition. The risk-based curve audit inspections interval methodology outputs the required maximum curve audit inspections interval (time until next audit inspection or reinspection) while maintaining an accepted level of risk in the presence of real-time curve defect rates.
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Birkett, Brenda S. "THE RECENT HISTORY OF CORPORATE AUDIT COMMITTEES." Accounting Historians Journal 13, no. 2 (1986): 109–24. http://dx.doi.org/10.2308/0148-4184.13.2.109.
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This article explores factors in the financial, legal and social environments that have significantly influenced the development of corporate audit committees. Particular emphasis is given to the actions of the Securities and Exchange Commission and the American Institute of Certified Public Accountants.
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Javad, Forouzandeh, and Aghaei Chadegani Arezoo. "The Effect of Internal Audit and Audit Committee Formation History on the Company's Performance: Moderating Role of Firm Age." International Journal of Management, Accounting and Economics 10, no. 7 (2023): 468–79. https://doi.org/10.5281/zenodo.8267330.
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Conflict of interests between shareholders and managers and other problems have led to the creation of corporate governance mechanisms. But, firms’ performances and the effect of corporate governance mechanisms on firm performance are still of interest to researchers. The objective of this study is to investigate the effect of internal audit formation history and audit committee formation history on the company's performance and also to investigate the moderating effect of firm age on these relationships. The population in this research includes all the companies listed on the Tehran Stock Exchange during 2018 to 2022, and the sample includes 120 companies. Research data were analyzed through multivariate regression model and by Stata software. The results show that the internal audit formation history has a positive and significant effect on the company's performance and also the audit committee formation history has a positive and significant effect on company’s performance. The results also show that firm age is a positive and significant effect on company’s performance. Moreover, the results show that firm age has no significant effect on the relationship between the internal audit formation history and the company's performance, but firm age has a positive effect on the relationship between the audit committee formation history and the company's performance.
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Yosua, Yosua, and Septian Bayu Kristanto. "Pengaruh Independensi Auditor, Kompetensi Auditor, Fee Audit, dan Audit Tenure terhadap Kualitas Audit." Journal of Public and Business Accounting 2, no. 2 (2021): 99–115. http://dx.doi.org/10.31328/jopba.v2i2.276.
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Penelitian ini menunjukkan beberapa kasus yang berkaitan dengan kualitas audit oleh auditor. Oleh karena itu, penelitian ini bertujuan untuk menguji pengaruh independensi auditor, kompetensi auditor, fee audit, dan masa audit terhadap kualitas audit oleh auditor pada kantor akuntan publik di Indonesia. Populasi sampel dalam penelitian ini adalah kantor akuntan publik di Indonesia dari 17 kota dan 55 kantor akuntan publik. Sampel penelitian ditentukan dengan menggunakan metode kuesioner dengan jumlah sampel sebanyak 101 tanggapan. Data penelitian dianalisis dengan menggunakan metode Structural Equation Modeling (SEM). Hasil penelitian menunjukkan independensi auditor berpengaruh negatif terhadap kualitas audit, sedangkan kompetensi auditor, fee audit, dan tenur audit berpengaruh positif terhadap kualitas audit.
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Yosua and Septian Bayu Kristanto. "Pengaruh Independensi Auditor, Kompetensi Auditor, Fee Audit, dan Audit Tenure terhadap Kualitas Audit." Journal of Public and Business Accounting 2, no. 2 (2021): 63–81. http://dx.doi.org/10.31328/jopba.v2i2.185.
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This research shows several cases related to audit quality by auditors. Therefore, this study aims to examine the effect of auditor independence, auditor competence, audit fees, and audit tenure on audit quality by auditors in public accounting firms in Indonesia. The sample population in this study are public accounting firms in Indonesia from 17 cities and 55 public accounting firms. The research sample was determined using the questionnaire method with a total sample of 101 responses. The research data was analyzed using the Structural Equation Modeling (SEM) method. The results showed that auditor independence has a negative effect on audit quality, while auditor competence, audit fees, and audit tenure have a positive effect on audit quality.
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Hudáková Stašová, Lenka. "Revizorske aktivnosti najviših revizorskih institucija u zemljama višegradske skupine." Hrvatska i komparativna javna uprava 24, no. 2 (2024): 269–302. http://dx.doi.org/10.31297/hkju.24.2.3.
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The paper analyses the activity of Supreme Audit Offices (SAOs). The aim was to evaluate the performance of control activities performed by SAOs in the Visegrad Group countries. These are four countries with similar historical development and cultural and socio-economic values, and all of them are members of the EU and NATO. Descriptive statistics are used to analyse and compare the control activity, and the Kruskal-Wallis H test is used to evaluate the hypotheses. The evaluation mostly focused on the number of audits performed in all countries, the number of audit findings from these audits, the number of recommendations issued by audit authorities, the number of measures taken by the audited entities to ensure the correction of identified deficiencies, and the number of criminal reports filed. Despite the countries' historical, cultural and economic similarities, we find differences in the public sector, especially in the control scope of SAOs, the number of audited entities, the focus of audits, and the types of audits performed. Nevertheless, we believe that the presented analysis and its conclusions are interesting and inspiring for other European countries, especially post-communist countries, with a history similar to the V4 countries, and that it will enrich the existing body of literature on state audit. The research results can provide a reasonable basis for further detailed research in areas relevant to the given issue. In this context, it is appropriate to extend the analysis to other EU countries and evaluate the comparison with more advanced economies
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Gondwe, Mtisunge Joshua, Nicola Desmond, Mamuda Aminu, and Stephen Allen. "Quality of stillbirth and neonatal death audit in Malawi: A descriptive observational study." Journal of Clinical Pediatrics and Neonatology 2, no. 1 (2022): 13–25. http://dx.doi.org/10.46439/pediatrics.2.018.
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WHO developed a guideline for implementing stillbirth and neonatal death audits at healthcare facilities in 2016. Like many other poor resource countries, stillbirths and neonatal deaths rates remain high in Malawi despite implementation of audit. This paper assesses the quality of facility-based stillbirth and neonatal death audit implementation in Malawian hospitals and provides recommendations for improvement. In accordance with the WHO audit guidelines, we applied mixed methods to determine the quality of audit implementation in seven hospitals in Malawi. We reviewed hospital surveillance data; audit document forms and action plans. We sought staff perceptions and opinions through a questionnaire and interviews and observed audit meetings. Quantitative data was analysed using IBM SPSS 26.0 and presented using frequencies and proportions. Qualitative data were analysed using predefined themes in a survey guide. The frequency of audits and number of stillbirth and neonatal deaths audited varied significantly between hospitals. No hospital had national audit guidelines. Deficiencies included limited information on neonatal death audit data collection and reporting tools, incomplete documentation, lack of senior staff commitment and a blame or shame atmosphere. Audit meetings often did not start with review of ward statistics, previous minutes and follow-up as to whether previous recommendations had been implemented. Challenges in analysing audit information and recommending solutions resulted in lowquality action plans. No objective evidence was found that audit recommendations were implemented. Assessed according to WHO guidelines, audits were of low quality resulting in challenges in identifying and addressing factors contributing to mortality. We recommend regular audit implementation, with completion of audit cycles for audit to contribute to mortality reduction.
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Гендон and A. Gendon. "Environmental Audit and Its Development Prospects." Economics of the Firm 3, no. 1 (2014): 18–24. http://dx.doi.org/10.12737/4888.
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The paper considers the concept of «environments audit» and its history in this country and abroad; highlights differences between environmental audit organizational procedures in Russia and in European countries; outlines types of environmental auditing practices; analyzes related government regulations and standards; explains, how environmental audit differs from financial audit; reviews foreign experiences in the field of environmental audit.
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Dattin, Christine Fournès. "Developments in France regarding the mandatory rotation of auditors: Do they enhance auditors’ independence?" Accounting History 22, no. 1 (2016): 44–66. http://dx.doi.org/10.1177/1032373216674968.
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Mandatory rotation of auditors or of audit firms has been the subject of extensive debate among academics, professionals, and regulators, especially since the financial crisis of the 2000s. Does rotation enhance auditors’ independence and audit quality? The research evidence on the impact of mandatory audit firm rotation on audit quality and auditor independence is inconclusive. This article offers a historical approach to understanding the implementation of mandatory rotation, based on the French case. The auditing profession in France is strongly regulated, with four main provisions designed to reinforce auditors’ independence: prohibitions on a priori and a posteriori incompatibilities, a 6-year audit tenure, a ban on non-audit services, and the use of joint audit. The rotation of auditors was merely an additional and non-compulsory tool. However, in 2014, the European Commission decided to implement the mandatory rotation of audit firms despite the opposition of the French accounting profession and regulators. Does this suggest that the French model was ineffective? It probably does not. In this specific context of France, a mandatory rotation of audit firms would seem unlikely to enhance audit quality.
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Dalal, Samantha. "Lessons from Workers' Inquiry: A Sociotechnical Approach to Audits of Algorithmic Management Systems." XRDS: Crossroads, The ACM Magazine for Students 30, no. 4 (2024): 36–40. http://dx.doi.org/10.1145/3665598.
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How can we support audits of algorithms in the workplace? Throughout U.S. labor history, unions have led investigations into management technologies to advocate for and win systematic change in the workplace. This piece draws lessons from the historical practices of worker inquiry to identify the socio-technical infrastructures needed to translate audit findings into impactful change in the workplace.
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Nguyen, Phuong Thi. "Analytical procedures of financial audit at Big Four audit firms in Vietnam." 15TH GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES ON 14 - 15 SEPTEMBER 2023, NOVOTEL BANGKOK PLATINUM PRATUNAM, THAILAND 15, no. 1 (2023): 90. http://dx.doi.org/10.35609/gcbssproceeding.2023.1(90).
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One of the methods that is highly appreciated for its effectiveness in auditing financial statements and also quite important and popular in audits is the application of analytical procedures in the audit process. In this article, the group of authors use qualitative methods to investigate the perception of Big Four auditors on the importance of analytical procedures in financial audit and how Big Four auditors apply analytical procedures in audit practice. The results indicate that analytical procedures were important and necessary in an audit engagement at Big Four. Big Four employees actively apply these procedures in all three phases of an audit. Managers mainly perform analytical procedures when planning and partners and seniors might involve. The auditors utilize trend analysis, ratio analysis and reasonable testing in planning state, however, trend analysis is the major technique preferred. During the stage of performing the audit, the application of analytical procedures performed depended on the auditors' experience, audit clients size and characteristics. Big Four auditors use simple analytical techniques such as trend analysis, ratios analysis, and reasonable analysis, but do not use advanced techniques such as regression analysis. The analysis at reviewing stage is performed by team leader, executives, partners. At this stage, the auditors apply the analytical procedures to gain the explanations related to the whole financial statement rather than those related to individual items. Keywords: Big Four; auditors; analytical procedures; analytical techniques; audit work
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Clegg, Joshua W., Bradford J. Wiggins, and Joseph A. Ostenson. "Overpublication as a symptom of audit culture: A comment on Phaf (2020)." Theory & Psychology 30, no. 2 (2020): 292–98. http://dx.doi.org/10.1177/0959354319900224.
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Phaf suggests that, in order to address overpublication, academics should read more and publish less. Although many academics would like to take this advice, doing so is complicated by the audit culture that marketizes and metricizes everything they do. Working from the evolutionary metaphor introduced by Phaf, we argue that the evolution of science consists not simply in adapting theory to the demands of empirical investigation, but also in adapting scientific traditions and communities to the political and institutional forces that shape them. We point specifically to the generalized metrics (e.g., impact factors) that, in audit environments, arbitrate resources, in the process engineering professional precarity and overdetermining theory building. We argue that hyper-production can be understood as an adaptation to such an audit environment. We briefly discuss some suggestions for approaching the audit through relational accounting practices that disrupt and re-inscribe calculative audits, thus creating opportunities to read more and publish less.
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Sagar, Vidya, Deepak Patel, Piyush Patel, et al. "Audit requirements and expectations, The good and better about MDSAP Regulations." International Journal of Drug Regulatory Affairs 10, no. 1 (2022): 23–27. http://dx.doi.org/10.22270/ijdra.v10i1.506.
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The most sure-fire way to pass MDSAP audit with flying colours is to have an effective Quality Management System (QMS). Having a good QMS will make sure work is correctly documented, kept up to date, and easy to present to an auditor. For regulators too, it means a reduced burden. There is pooling of regulatory resources. The audits are conducted by Auditing Organizations designated by the regulatory bodies. The MDSAP program is expected to improve audit predictability because a standardized audit model has been introduced. Every audit follows the same set of steps. For the first time, a grading system is introduced for noncompliance. This approach helps reduce subjectivity. MDSAP has a very rigid auditing process to ensure the proper market authorizations have been obtained and facility registrations have occurred but not represent Marketing Authorization. Recently proposed greater alignment of FDA Quality System Regulation (QSR) with ISO 13485, would bring US QMS requirements for medical device manufacturers closer in line with quality system requirements in markets such as the European Union, Japan and Australia, potentially streamlining medical device registration and compliance processes across the US and other markets.
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Casterella, Jeffrey R., Kevan L. Jensen, and W. Robert Knechel. "Litigation Risk and Audit Firm Characteristics." AUDITING: A Journal of Practice & Theory 29, no. 2 (2010): 71–82. http://dx.doi.org/10.2308/aud.2010.29.2.71.
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SUMMARY: This study examines the association between certain audit firm characteristics and audit firm litigation risk. Previous research shows a link between audit client characteristics and audit firm litigation risk. However, insurance companies do not make extensive use of financial information about individual audit clients to make risk assessments. Instead, they primarily use information about the audit firms themselves. Using data from a large insurance company, we examine the link between several audit firm characteristics and audit-related litigation. Based on a dichotomous measure of risk (existence of a lawsuit), we find that larger firms, firms experiencing rapid growth, firms that sue their clients, and firms with a history of problems all face greater litigation risk. Introducing a continuous measure of the cost of litigation we find, in addition to the previously mentioned risk factors, that firms with a prior history of regulatory problems and firms that choose smaller deductibles are more risky to the insurance company. However, our proxies for independence and expertise are not associated with litigation risk.
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Diachenko-Bohun, M. "ENVIRONMENTAL MANAGEMENT AND AUDIT: HISTORY OF DEVELOPMENT AND GENESIS." Aesthetics and Ethics of Pedagogical Action, no. 27 (June 20, 2023): 55–64. http://dx.doi.org/10.33989/2226-4051.2023.27.282098.
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The review article presents the prerequisites for environmental management and auditing establishment and development as significant tools for regulating the impact of economic activity on the natural environment and as an integral component of the modern practice of sustainable business development. The key points of environmental management and audit development are indicated. They are the following: the adoption of new legislative acts regarding the regulation of the impact of economic activity on the environment, the creation of the first environmental funds, the introduction of environmental standardization and certification, the improvement of environmental management and audit systems in the context of the adoption of the Sustainable Development Goals and the intensification of the transition enterprises to “green business”. The article mentions the prominent scientists whose influence has been noted on the development of environmental management and audit during the entire cycle of their development.
 The article provides and describes the advantages of using environmental management and audit systems as modern tools of environmental regulation of the economic activity of enterprises, the advantages of the transition of enterprises and institutions to “green business” and the introduction of internal systems of environmental regulation to increase the competitiveness of a business object on the modern economic market.
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Sullivan, A. K., H. McClean, C. A. Carne, S. Tayal, and D. Daniels. "UK national re-audit of sexual history-taking." International Journal of STD & AIDS 23, no. 3 (2012): 207–9. http://dx.doi.org/10.1258/ijsa.2011.011287.
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Bunn, Michelle, Robyn Pilcher, and David Gilchrist. "Public sector audit history in Britain and Australia." Financial Accountability & Management 34, no. 1 (2017): 64–76. http://dx.doi.org/10.1111/faam.12143.
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GUTHRIE, K. A., F. F. SONGANE, F. MACKENZIE, and R. J. LILFORD. "Audit of medical response to antenatal booking history." BJOG: An International Journal of Obstetrics and Gynaecology 96, no. 5 (1989): 552–56. http://dx.doi.org/10.1111/j.1471-0528.1989.tb03254.x.
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Jones, S., P. Turton, and R. Achuthan. "Impact of family history risk assessment on surgical decisions and imaging surveillance at breast cancer diagnosis." Annals of The Royal College of Surgeons of England 102, no. 8 (2020): 590–93. http://dx.doi.org/10.1308/rcsann.2020.0103.
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Introduction In June 2013, the National Institute for Health and Care Excellence (NICE) published guidance on the management of women with a family history (FH) of breast cancer (BC) and a personal diagnosis of BC. When diagnosed with BC, pressure of timely treatment takes priority and there is potential for a significant FH to be overlooked. This can affect treatment options and follow-up imaging (FUI) surveillance. Methods The practice in our breast unit was compared with the NICE guidance with regard to arranging appropriate FUI and referral to the genetics team for women diagnosed with BC with a FH of BC. Data were obtained retrospectively on 200 women with BC, identified from the breast multidisciplinary team meetings from January to March 2014. Initial audit showed poor compliance with recording of FH. A standardised history taking proforma was produced for clinic use. A re‐audit was conducted on a further 200 women between May and July 2016. Results In the initial audit, FH was taken in 151 women (76%) compared with 174 women (87%) in the re‐audit. Thirty-seven women (25%) were thought to be of moderate risk (MR) or high risk (HR) based on FH in the first audit. Re‐audit identified 35 women (20%) with MR or HR FH. Under half (43%) of the women of HR were referred to the genetics team initially; this increased to 70% in the second audit. While almost half (46%) of the women with MR or HR had inappropriate FUI in the initial audit, this fell to 11% in the re‐audit. Conclusions A proportion of women diagnosed with BC would fall into the MR or HR categories as defined in the NICE FH guidance. Inadequate recording of FH could result in inadequate FUI surveillance and in some cases missing the opportunity for a genetic referral to assess suitability for gene testing.
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Bang, Dong Hee. "Concept of ‘Board of Audit and Inspection‘s Audit and Inspection and Legitimacy of Audit and Inspection." Korea Association for Corruption Studies 30, no. 1 (2025): 219–34. https://doi.org/10.52663/kcsr.2025.30.1.219.
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The subject judgment states that the principle of due process stipulated in Article 12, Paragraphs 1 and 3 of the Constitution must be strictly applied to the audit of the Board of Audit and Inspection. In other words, the legality of the audit of the Board of Audit and Inspection is judged based on the principle of due process and the Board of Audit and Inspection Act and lower-level related norms. The fact that the judgment directly judged the legality of the audit while establishing the criteria and judgment procedures for judging the legality of the audit of the Board of Audit and Inspection means that the audit of the Board of Audit and Inspection must also be within the framework of the rule of law, which is very significant. However, the subject judgment clearly limits the legality of the audit of the Board of Audit and Inspection in that it only relied on the wording of the individual provisions of the Board of Audit and Inspection Act and lower-level related norms without considering the history of the audit system of the Board of Audit and Inspection in Korea and the nature and attributes of the audit of the Board of Audit and Inspection in Korea. Nevertheless, the fact that the legality requirements and basis norms of the audit are presented while examining the legality of the audit of the Board of Audit and Inspection in a criminal trial has a very important meaning in the case law related to audits. The ‘characteristics of the Board of Audit and Inspection’s audit as a control of the purposefulness of the audit’ and ‘the preliminary and comprehensive characteristics of the audit method’, which are derived from the special nature of the Board of Audit and Inspection system in our country, have slowed down the systematic development of related norms regarding the Board of Audit and Inspection’s audit. The concept and legal requirements of the Board of Audit and Inspection’s audit should be organized more politically and clearly than the current normative form. In addition, the nature of the Board of Audit and Inspection’s rules as a law should be clarified by including a provision on authorization (delegation) of the Board of Audit and Inspection’s rules in the Constitution. In addition, the contents of the lower-level norms under the Board of Audit and Inspection’s rules should be systematically organized according to the contents of the Constitution and the Board of Audit and Inspection Act. Finally, sufficient access to normative information should be secured not only for public officials but also for the public, such as by disclosing the laws related to the Board of Audit and Inspection. Ultimately, the Board of Audit and Inspection’s audit should be organized as a “system of audit by the rule of law” based on the principles of reservation of law and supremacy of law as a so-called ‘area of special administrative law’, that is, “audit administration law.”
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Sugiartini, Ni Kadek, and Putu Nuniek Hutnaleontina. "PENGARUH INTEGRITAS, KOMITMEN ORGANISASI DAN KECERDASAN ADVERSITY TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH BALI." Hita Akuntansi dan Keuangan 2, no. 1 (2021): 93–119. http://dx.doi.org/10.32795/hak.v2i1.1493.
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Public accountants are professionals who provide services to the general public, especially in the field of auditl of financial reports, which play a role in improving the quality of financial information. This study aims to determine the effect of integrity, organizational commitment and adversity intelligence on audit quality. This research was conducted in the Public Accountants Office in the Province of Balil which was registered at the Indonesian Institute of Public Accountants (IAPI), totaling eleven KAPl with a population of 92 auditors. The method used in this study is purposive sampling with an auditor's criterion who has had audit experience ≥ 1 year and an auditor who has a minimum educational history of Stratal 1 (S1) 1, so the number of samples in this study is 63 auditors. The data collection method was carried out by a survey method using the questionnaire technique which was measured using a likertl scale.
 The results of this study show that integrity has a positive effect on audit quality with a significant value of 0l, 001 <0l, 05l. Organizational commitment to results has a positive effect on audit qualityl with a significant value of 0.1003 <0.051. Adversity intelligence has a positive effect on audit qualityl with a significant value of 0l, 017 <0l, 05l. This hall indicates that the higher the variable, it means the higher the audit quality produced by the auditor.
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Shevchuk, Andriy. "VOLYN PROVINCE MAGISTRATE: IMPLEMENTATION OF THE IMPERIAL COURT PROCEDURE (1796-1797)." Intermarum history policy culture, no. 13 (December 21, 2023): 30–49. http://dx.doi.org/10.35433/history.112055.
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Abstract
 This article aims to examine the process of developing the state court procedure for citizens in the border province of Volyn, in adherence to the imperial "Establishments...". To determine the role of Volyn Province Magistrate as an audit and appeal institution within the regional judicial system, it is necessary to analyze both the theoretical and practical aspects of its operations. 
 The methodology employed in this study incorporates general scientific (analysis, synthesis, generalization) and specialized historical (historical-genetic, historical-systemic, historical-typological, prosopographic) methods, along with the principles of historicism, systematicity, and scientificity. This methodology enabled a concentrated examination of the operation of one of the components of the state judicial system for citizens. The analysis and classification of archive documents required the application of critical evaluation and categorization methods. 
 The scientific novelty of the study lies in the author’s novel analysis of the operations of an institution distinct from the Rzeczpospolita model, which had already been in operation within the internal provinces of the empire, using archival materials. Inferences are also drawn concerning the place of this institution in the system of state court proceedings for citizens. It is proved that the main role in the work of the institution was played by non-local officials and clerks. The range of issues that were resolved in the magistrate is determined. 
 Conclusions. The imperial policy after the incorporation of the Right Bank was aimed at the complete subjugation of local elites and urban class representatives. This was achieved through establishment of administrative and judicial institutions as outlined in the "Establishments..." (1775). Burghers and merchants were endowed with an exclusive legal system. The Volyn Provincial Magistrate, which was composed of non-local officials and clerks, acted as an audit and appeal intermediary for the courts of first instance – city magistrates. The internal operation of the institution adhered to established conventional practices, which encompassed, among other things, officials undertaking business trips, instances of non-compliance with management directives, and errors in paperwork. Due to the succession of the monarchy, the estate court system, which had been structured in accordance with the "Establishments..." (1775), was eliminated.
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Santos-Jaén, José Manuel, Gema Martín de Almagro-Vázquez, and María del Carmen Valls Martínez. "Is earnings management impacted by audit fees and auditor tenure? An analysis of the Big Four audit firms in the US market." Oeconomia Copernicana 14, no. 3 (2023): 899–934. http://dx.doi.org/10.24136/oc.2023.027.
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Research background: Audits are intended to ensure the reliability of financial statements, as this is fundamental for different stakeholders. However, both auditor tenure and audit fees could affect the earnings management of companies. In 2014, the European Union established a mandatory audit firm rotation policy. In the United States, although there is still no mandatory regulation in this regard, there has been a large public debate over the advisability of this policy. Another unresolved controversy is whether audit fees determine audit quality. Purpose of the article: The aim of this research is to study the effect of auditor tenure and audit fees on earnings management, i.e., to determine whether a longer-term relationship between the auditor and the audited company, as well as higher audit fees, reduce the audited company's earnings management, thereby making the financial statements more reliable for stakeholders and increasing the quality of the audit report. In addition, the Big Four auditing companies in the United States were analyzed in order to determine the influence of corporate culture. Methods: A sample of companies listed in the S&P 500 stock market index was employed for the analysis, covering the years 2012 to 2021, resulting in a dataset comprising 3,010 observations. To examine the research hypotheses while mitigating the potential bias from omitted variables, a linear regression analysis was conducted using panel data with fixed effects regression. To enhance the robustness of the results, winsorized variables were also employed. Findings & value added: Overall, the results confirm that the quality of financial statements improves as auditor tenure increases, and so implementing a mandatory auditor rotation may not be in a company’s best interests. The results also support the market segmentation theory, as higher audit fees are aligned with higher quality financial reporting. Furthermore, by analyzing the Big Four audit companies in the US, it is shown that the influence of audit fees and auditor tenure on earnings management also depends on the internal aspects of the particular audit firm, especially its ethical culture. In sum, US policymakers should neither set limits on audit fees nor enforce a mandatory audit firm rotation similar to that of the EU.
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Awotomilusi, Niyi, Omobola Odunola ADEBAYO, and Samuel Ajibade DADA. "Effect of Tax Audit and Tax Amnesty on Tax Yield in Southwest, Nigeria." International Journal of Scientific Research and Management 9, no. 12 (2021): 2738–44. http://dx.doi.org/10.18535/ijsrm/v9i12.em1.
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The study aimed at investigating the effect of tax audit and tax amnesty on tax yield in southwest Nigeria. Tax audit and tax amnesty are part of the tax administration programmes which serves as government’s instrument for determining and monitoring tax collection. Residents have a natural urge to reduce their tax obligations by intentionally overstating their expenses and producing fraudulent entries and falsehoods in their accounting records. Without a doubt, this shows a lot about Nigeria’s tax administration. The study was carried out in southwest Nigeria which comprises of Ekiti, Ondo, Osun, Oyo, Ogun and Lagos States. Survey research method was used for the study and 302 staff of the audit and risk departments from the State Board of Internal Revenue (SBIR) and Federal Inland Revenue Service (FIRS) formed the population of the study. Taro Yamane sampling technique was adopted to get the sampling size of 172 respondents. The researcher created a closed-ended questionnaire called Tax Administration and Tax Yield (TATY) to gather relevant data for the study. The study found that tax audit has significantly positive link with tax yield while tax amnesty has a negative and substantial correlational influence on tax yield significant relationship with tax yield. It was recommended that tax audits should be undertaken on a regular basis and tax amnesty should be fairly play down because it may reduce future tax revenue.
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Paul Taiwo, Daniel Akoto-Bamfo, Clement Tetteh Kpakpa, Benjamin Panful, and Derrick Oware. "Evaluating the role of cybersecurity audits in protecting the US capital market." World Journal of Advanced Research and Reviews 25, no. 2 (2025): 974–80. https://doi.org/10.30574/wjarr.2025.25.2.0183.
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More recently, the United States capital market has experienced a rise in cyber threats which pose an alarming threat to capital market stability and investors’ confidence. This research explores how cybersecurity audits address these challenges. It highlights how audit committees have gradually started to consider cybersecurity as an important issue due to emerging threats. The Securities and Exchange Commission (SEC) has responded by adopting strict guidelines that insist that firms disclose their cybersecurity risk management policies and cyber incidents which emphasize the importance of accountability and transparency in the financial market (PWC, 2023). In addition, internal audit functions remain more critical today in evaluating the adequacy of cybersecurity risk controls, identifying vulnerability, and safeguarding sensitive information. Findings indicate that investors now consider cybersecurity disclosures while investing. Firms with no prior cyber incidents tend to gain from voluntary assurances, but companies with a history of cyber incidents face intense scrutiny about the competence of their management. Hence, this article emphasizes the critical contribution of cybersecurity audits in the protection of the US capital market by advocating for comprehensive risk evaluations, compliance with regulatory requirements, and proactive internal audit activities, thereby reinforcing the necessity of continuous improvement in cybersecurity protocols to maintain investor confidence and trust.
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Kasmieh, Omar. "Clinical Audit: Exploring barriers to Cervical Cancer Screening Compliance." Journal of Medical Science and clinical Research 12, no. 11 (2024): 11–14. https://doi.org/10.18535/jmscr/v12i11.02.
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Background Human papillomavirus (HPV) DNA is detected in 99% of cervical cancer cases; however, the infection alone in individuals with a healthy immune system does not lead to the development of invasive cervical cancer (Gates et al., 2021). The development of cervical cancer is influenced by several other risk factors beyond HPV infection, including: Pre-cancerous cervical lesions, history of HPV-related vulval or vaginal dysplasia, Immunosuppression, Infrequent participation in cervical screening programs, lower socioeconomic status, an earlier onset of sexual activity, an increasing number of sexual partners or engagement with high-risk sexual partners, history of sexually transmitted infections, prolonged use of oral contraceptives, a young age at first full-term pregnancy, high number of full-term pregnancies, smoking, in utero exposure to diethylstilboestrol (DES), and family history of cervical cancer due to the association with some rare genetic disorders (Cohen et al., 2019; Okunade, 2019; Stumbar et al., 2019).
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Cahya Purnama, Deby, Ismail Razak, and Partogi S Samosir. "The Influence of Job Rotation, Competency, and Audit Tenure on The Quality of Audit Results Through the Independence of the Auditors of PT Difaya Terampil Mandiri." International Journal of Scientific Research and Management (IJSRM) 12, no. 03 (2024): 6194–203. http://dx.doi.org/10.18535/ijsrm/v12i03.em20.
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This research aims to analyze the influence of work rotation, competency, and audit tenure on the quality of audit results through auditor independence. The quality of the results is an important result for stakeholders and companies that have carried out inspections. This research method involves quantitative analysis to understand the basic concept of audit result quality. Furthermore, this research will conduct a case study analysis of work rotation, competency, audit tenure, auditor independence, and the quality of audit results. The data obtained will be analyzed using path analysis. It is hoped that the research results will provide an in-depth understanding of how work rotation, competency, and audit tenure influence the quality of audit results through auditor independence. These findings can be a basis for recommending more effective implementation strategies in realizing good-quality audit results. The findings in this research are that work rotation does not have a significant effect on auditor independence and also the quality of audit results, competency, and audit tenure have a significant effect on auditor independence and the quality of audit results, auditor independence as a mediating variable can only mediate audit tenure on the quality of audit results.
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Golding, Charlotte, and Neeti Sud. "Health Notes Audit." BJPsych Open 10, S1 (2024): S233. http://dx.doi.org/10.1192/bjo.2024.570.
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AimsTo assess whether patients admitted to the forensic secure rehabilitation ward are transferred with their physical health notes.Most patients admitted to secure rehabilitation do not have an open GP record due to last registration with primary care having been many years previous as a result of a lengthy prison/hospital stay. Additionally, patients may be referred from an out of area prison or hospital. A comprehensive psychiatric history paperwork is obtained at referral. This audit was to assess how many patients currently on the rehabilitation ward arrived with complete physical health notes. We defined a complete set of physical health notes to mean: 1.Records from medical consultations linked to physical health during time in prison or psychiatric hospital.2.Any physical health history prior to current incarceration/admission episode from primary and secondary care.3.Complete prescription of physical health related medications including allergies, doses, regime, and indication.MethodsRetrospective review of patient electronic records sent by discharging institution when the patient was transferred to the rehabilitation ward.Data collected: List of documentation of patient's physical health records around transfer time. Identification of the contents of the records provided by the transferring ward.We then compared the information available to our criteria for complete physical health notes.Participants: All current residents of the male secure rehabilitation ward (n = 12) were included.Results7 out of the 12 patients included were transferred to the secure ward with notes that fulfilled the criteria as set by audit team.Two patients were transferred with only the prescription of current medications. There was however, a brief physical health summary in care coordination notes sent earlier.One patient was transferred with the prescription and a brief list of their past medical history.The remaining 2 patients were transferred without any formal physical health documentation prior to transfer, however, they were transferred from an adjacent ward and therefore, all records were already on the electronic records. There was no formal verbal or written physical health handover.ConclusionIt is important for our ward to ensure we have comprehensive and complete physical health summary for each patient on admission.A proforma will be used at preadmission meetings from February 2024 to request specific information from discharging wards. We will re-audit in February 2025 to assess improvement in records requested and obtained.
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McCartney, Peter, Wendy Macdowall, and Margaret Thorogood. "Feedback in primary care can improve the prescribing of hormone replacement therapy in women with a history of hysterectomy." British Journal of Clinical Governance 6, no. 1 (2001): 17–21. http://dx.doi.org/10.1108/14664100110384957.
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Aims to show that audit and feedback could improve the prescribing of hormone replacement therapy (HRT) to women with a history of hysterectomy. Describes a randomised controlled trial involving 28 practices and covering a total of 3,169 women with a baseline coded history of hysterectomy. In addition to data extraction and feedback, intervention practices were given educational material and audit support. A rise in prescribing was evident in both younger and older women. There was also evidence of significant improvement in the appropriate prescribing of HRT. Concludes that prescribing feedback linked with educational material and audit can improve the prescribing of HRT in primary care in women with a history of hysterectomy and that this technique has wider application in the new era of clinical governance.
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Zemtsov, Taras A., and Maksim A. Sorokin. "Risk assessment in risk-oriented audits by internal audit units." Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika, no. 57 (2022): 129–44. http://dx.doi.org/10.17223/19988648/57/9.
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The article combines the principles of risk management with the objectives of internal audit, defines and clarifies the concepts of risk management. Undoubtedly, external audit has a great influence on the formation of internal audit. This influence has both positive qualities, such as the use of the experience of highly qualified specialists from external audit, and a negative impact, due to the fact that external audit is primarily aimed at the confirmation of the financial statements of an organization, but in general does not consider business processes implemented in organizations, their effectiveness and adequacy to achieve organizations’ objectives, risks inherent in business processes. The article identifies the most important reason preventing the implementation of risk management principles in the Russian internal audit practice. The correlation of risk elements, which are sufficient for risk identification and risk level assessment within internal audit using a risk-oriented approach, has been disclosed. Based on the analysis of the essence of each risk element (risk source, event, consequence), their isolated role in assessing the likelihood of risk realization and the significance of the consequences, determining the necessity of risk management measures, has been determined. Using practical experience, the authors propose an algorithm of risk level assessment carried out within internal audit implementation. Possible qualitative and quantitative characteristics of determination of risk probability and materiality are considered. As part of the determination of the average likelihood of negative consequences’ occurrence, specific criteria of event likelihood assessment based on the history of similar events’ occurrence and the forecast assessment of likelihood of similar events’ occurrence are identified. Examples of determining the likelihood for each event within a group of events and the likelihood of occurrence of consequences in several groups of events are presented. Criteria for assessing the likelihood of risk realization are determined by establishing the set of events, whose simultaneous occurrence realizes the risk. Examples of financial and non-financial consequences and criteria for their assessment are given. In order to determine the elements of risk during internal audits, the essence of analytical procedures performed with the use of deductive and inductive methods is disclosed. At present, large Russian companies are taking certain steps to implement the principles of Industry 4.0 in their business processes. This trend has not passed unnoticed for internal audit; for example, principles of continuous audit and automated analysis of databases are being implemented. However, the implementation often ignores the main condition that this article discusses; without it implementation attempts will only lead to an irrational use of organizational resources. Contribution of the authors: the authors contributed equally to this article. The authors declare no conflicts of interests.
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Insyira, Fadia, and Sri Trisnaningsih. "Pengaruh Pengetahuan, Kompetensi, Dan Integritas Auditorterhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik Di Surabaya)." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 1 (2023): 1017–24. http://dx.doi.org/10.31539/costing.v7i1.6549.
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The purpose of this study is to examine how the influence of knowledge, competence, and integrity of auditors on the quality of audits conducted by Public Accounting Firms in Surabaya. This research is quantitative. This study involved auditors from a Public Accounting Firm in Surabaya. A total of 54 auditors became research respondents. The data source is primary data by distributing questionnaires directly. In this study, probability sampling was used in the sampling technique. Multiple linear regression analysis became the analytical technique used with the help of the SPSS 25 program. The results showed, a) knowledge showed sig. of 0.004 which means <0.05; b) competence shows sig. of 0.000 which means <0.05; c) integrity shows sig. of 0.398 which means > 0.05. In conclusion, knowledge and competence have a positive and significant effect on audit quality, while integrity has a negative and insignificant effect on audit quality.
 Keywords: Integrity, Audit Quality, Competence, Knowledge
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Mo, Songtao, Yifan Shi, and Yajing Wang. "The More, The Better? A Case History Of Audit Committee Regulations." Journal of Business Case Studies (JBCS) 9, no. 2 (2013): 105–10. http://dx.doi.org/10.19030/jbcs.v9i2.7695.
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An understanding of changing auditing regulatory environment is vital in preparing students for the challenges in the accounting profession. The revised requirements for audit committees are one of the significant changes after the Sarbanes-Oxley Act of 2002. Presenting a case history of regulatory changes for audit committees, this study requires students to critically analyze information and to conduct research on auditing topics. Meanwhile, integrating further discussion on corporate governance into auditing class can enrich students learning experience by stimulating critical thinking.
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Steptoe, Joanna, Harlene Deol, Joanna Male, Erica Riviere, and Roisin McCarthy. "Collateral History-Taking on Acute General Adult and Older Person Inpatient Wards: A Quality Improvement Project." BJPsych Open 9, S1 (2023): S183. http://dx.doi.org/10.1192/bjo.2023.476.
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AimsTo investigate current practice of collateral history-taking on inpatient adult and older person wards in Leicestershire Partnership Trust. COVID-19 visiting restrictions raised concerns that the collateral history may be side-lined due to the physical absence of carers. Collateral history is important in developing a working diagnosis and assessing level of function, and is part of ongoing assessment and formulation.MethodsAn initial audit of 46 patient records from 3 inpatient wards (2 adult and 1 functional old age) was carried out in January 2021 when visiting restrictions were in place. In response, a questionnaire was distributed and 2 focus groups of junior doctors conducted later in 2021; the aim being to explore factors affecting collateral history taking. A re-audit was completed in October 2022 when visiting was reinstated. 48 patient records were audited. Old Age organic wards for dementia assessment were not included in data collection, as collateral history-taking is unavoidable for initial assessment of those presenting with significant cognitive impairment.ResultsIn 2021 and 2022, 33% and 38% of sampled patients had a collateral history taken in the first 14 days of admission. Where a collateral history was omitted, only 10% and 13% were attempted and 46% and 27% planned. Associated themes were identified from the questionnaire and focus groups including consent; accessibility of contact details; lack of confidence and variability in history-taking; accountability/ clarity on whose role it is to complete the task; lack of time/space and poor consensus on how to document a collateral history.ConclusionThe results of the re-audit continue to show poor collateral history completion early in admission for both old age and adult inpatient wards despite reinstatement of visiting after the COVID-19 pandemic. Numerous issues affect the completion and documentation of good quality of collateral histories within inpatient settings of Leicestershire Partnership Trust. These have been categorised into staff, system, environmental and other factors.This audit forms part of a wider quality improvement project. The proposed actions are as follows: 1.To share findings locally via the Trust Audit and Quality Improvement department, Trust email and Consultant Medical Advisory Committee;2.To improve education through Trust induction, regular bitesize teaching and development of a crib sheet to be placed on each ward;3.To consider wider quality improvement projects in line with themes identified above;4.To undertake a further re-audit in November 2023.
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Fetri Wahyu Handayani and Adhelia Desi Prawestri. "KARAKTERISTIK KOMITE AUDIT DAN RISIKO PENGAMBILAN KEPUTUSAN PADA BANK SYARIAH PERIODE 2013-2020." Jurnal Akuntansi dan Bisnis Krisnadwipayana 10, no. 2 (2023): 1297–309. http://dx.doi.org/10.35137/jabk.v10i2.14.
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The purpose of this study was to analyze how the influence of audit committee characteristics, namely audit committee size, audit committee independence, audit committee meetings, audit committee educational background, audit committee age, and audit committee gender at decision-making risk proxied by NPF in Islamic Banks in the 2013 period -2020. This study used a purposive sampling technique with 11 samples of Islamic banks. The results showed that audit committee size had a positive effect on decision-making risk, audit committee independence damaged decision-making risk, audit committee meetings damaged decision-making risk, the educational background damaged decision-making risk, the age of the audit committee had a positive effect on decision-making risk, and the gender of the audit committee damaged decision-making risk.
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Foster, Kate, Philippa Dooher, Syed Ahmed, and Ashraf Patel. "P180. Audit of referrals to a family history clinic." European Journal of Surgical Oncology (EJSO) 41, no. 6 (2015): S77. http://dx.doi.org/10.1016/j.ejso.2015.03.218.
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Hay, David, and Carolyn Cordery. "The value of public sector audit: Literature and history." Journal of Accounting Literature 40 (June 2018): 1–15. http://dx.doi.org/10.1016/j.acclit.2017.11.001.
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