Academic literature on the topic 'Procedure of audit'

Thesis (MA)--University of Stellenbosch, 2001.<br>ENGLISH ABSTRACT: Selection represents a critical human resource intervention by virtue of its ability to regulate the movement of employees into, through and out of the organisation. Selection thus represents a relatively visible mechanism through which access to employment opportunities can be regulated. From the perspectives of both affirmative action and fairness, as well as utility, selection has therefore been under intense scrutiny. This implies that there are two substantial criteria in terms of which selection procedures need to be evaluated, namely equity and efficiency. Should the human resource function be challenged to defend its selection procedure, it should be able to assemble credible evidence to show the efficiency and equity of the disputed intervention by means of a reasoned justification. The problem is, however, that most selection procedures being operated in South Africa would probably not be able to successfully meet this burden of persuasion. The search for equitable and efficient selection procedures thus necessitates the need for psychometric audits to provide the feedback required to adjust selection procedures towards greater efficiency and equity, and to provide the evidence required for the vindication of organisations should they be challenged in terms of the South African anti-discriminatory labour legislation. The Guidelines for the Validation and Use of Selection Procedures developed by the Society for Industrial Psychology (1998) represents an attempt to illustrate the ideal process according to which selection procedures should be developed and validated. Conditional on the acceptance that the Guidelines (1998) set out the most justifiable methodology for the development and justification of selection procedures, it becomes a necessity for organisations to periodically evaluate (i.e. periodically psychometrically audit) their current selection procedures and its developmental history to determine whether the human resource function can convincingly demonstrate: .:. The business necessity of the selection procedure; .:. The validity of the performance theory on which the selection procedure is based; and .:. That the selection strategy combines applicant information fairly. A checklist was developed from relevant psychometric literature for the purpose of the psychometric audit representing a structured list of activities required to justify the use of a selection procedure. A psychometric audit was conducted on a selection procedure for call centre staff of a large SA insurance company. The audit uncovered a number of deficiencies in the call center selection procedure and its developmental history. The performance hypothesis, in which the choice of operational predictor measures is grounded, was neither developed, nor argued, nor documented with sufficient clarity to indicate unambiguously the presumed nature of the nomological network of performance determinants and performance constructs. Problems were found with the external validity of the validation design. No reliability, validity, fairness or utility analyses had been performed at the time of the audit. Subsequent correlation analysis indicates low statistically insignificant correlations between the majority of the chosen predictors and the developed criteria. Nonetheless, linear combinations of predictors were found for each of the three call center positions that significantly explain moderate proportions of criterion variance. The fairness of the use of the CSR multiple regression equation across black and white applicants was examined and found to be acceptable. Due to practical constraints, the utility of the selection procedure has not been evaluated. It is recommended that the current selection procedure be re-examined in detail by the company to bring about positive changes in the performance hypothesis and the operational criterion measures. Thereafter, concrete evidence of reliably generated methodological research needs to be obtained again in order to verify the appropriateness, reliability and the meaningfulness of the inferences made from predictor assessments, thereby limiting, ifnot eliminating, possible cases oflitigation.<br>AFRIKAANSE OPSOMMING: Seleksie verteenwoordig 'n kritieke menslikehulpbronintervensie omdat dit die vermoë het om die beweging van werknemers in, deur en uit 'n organisasie te reguleer. Seleksie verteenwoordig dus 'n relatief sigbare meganisme waarmee toegang tot werksgeleenthede gereguleer word. Uit die oogpunt van sowel regstellende aksie as regverdigheid, en ook bruikbaarheid, is seleksie tans geweldig onder die vergrootglas. Hiermee word geïmpliseer dat die twee substansiële kriteria waarvolgens seleksieprosedures geëvalueer moet word, billikheid en doeltreffendheid is. Sou die menslikehulpbronfunksie uitgedaag word om sy seleksieprosedure te verdedig, sal dit met geloofwaardige bewyse voor 'n dag moet kan kom om die regverdigheid en doeltreffendheid van die intervensie onder bespreking deur middel van logiese argumente te regverdig. Die probleem is egter dat die meeste seleksieprosedures wat in Suid Afrika gebruik word, waarskynlik nie aan hierdie vereiste sal kan voldoen nie. Die soeke na regverdige en doeltreffende seleksieprosedures noodsaak dus dat die behoefte aan psigometriese oudits. aangespreek word vir die terugvoer wat nodig -is om die seleksieprosedures meer doeltreffend en regverdig te maak. Dit salook terselfdertyd die bewyse verskaf waardeur organisasies hul keuringsprosedures kan regverdig indien teen organisasies opgetree sou word in terme van Suid Afrika se antidiskriminerende arbeidswetgewing. Die "Guidelines for the Validation and Use of Selection Procedures" wat deur die Vereniging vir Bedryfsielkunde (1998) ontwikkel is, is 'n poging om die ideale proses waarvolgens seleksieprosedures ontwikkel en gevalideer behoort te word, te illustreer. Op voorwaarde dat hierdie Riglyne (1998) aanvaar word as die mees regverdigbare metodologie wat betref die ontwikkeling en regverdiging van seleksieprosedures, word dit noodsaaklik dat organisasies hulle seleksieprosedures en die ontwikkelingsgeskiedenis daarvan van tyd tot tyd evalueer (d.i. 'n periodieke psigometriese oudit) ten einde vas te stelof die menslikehulpbronfunksie die volgende oortuigend kan demonstreer: .:. die noodsaaklikheid van die seleksieprosedure uit 'n besigheidsoogpunt; .:. die geldigheid van die prestasieteorie waarop die seleksieprosedure gebaseer is; en .:. dat die seleksiestrategie die inligting van die aansoeker regverdig kombineer. 'n Kontrolelys is ontwikkel uit relevante psigometriese bronne sodat die psigometriese oudit 'n gestruktureerde lys van aktiwiteite bevat wat die gebruik van 'n seleksieprosedure sal kan regverdig. 'n Psigometriese oudit is gedoen op 'n seleksieprosedure vir die inbelpersoneel van 'n groot Suid Afrikaanse versekeringsfirma. Die oudit het 'n aantal gebreke in hierdie seleksieprosedure en sy ontwikkelingsgeskiedenis uitgewys. Die prestasiehipotese waarop die keuse van operasionele voorspellers gegrond is, was nie met voldoende helderheid ontwikkel, beredeneer of gedokumenteer om 'n onomwonde aanduiding te gee van die nomologiese netwerk van prestasiedeterminante en prestasiekonstrukte nie. Die eksterne geldigheid van die valideringsontwerp was ook problematies. Geen betroubaarheids-, geldigheids-, billikheids- of nutanalises is ten tyde van die oudit uitgevoer nie. 'n Daaropvolgende korrelasie-analise dui op lae, statisties onbeduidende korrelasies tussen die meerderheid van die gekose voorspellers en die ontwikkelde kriteria. Daar is desnieteenstaande lineêre kombinasies van voorspellers gevind vir elk van die drie inbelsentrumposte wat beduidend matige proporsies kriteriumvariansie verklaar. Die billikheid van die gebruik van die CSR meervoudige regressievergelyking vir wit en swart aansoekers is ondersoek en aanvaarbaar gevind. As gevolg van praktiese beperkinge is die nut van die seleksieprosedure nie geëvalueer nie. Daar word aanbeveel dat die huidige seleksieprosedure weer noukeurig deur die maatskappy ondersoek sal word om positiewe veranderinge aan die prestasiehipotese en die operasionele kriteriumtellings aan te bring. Daarna moet konkrete bewyse uit betroubaar gegenereerde, metodologiese navorsing weereens verkry word om die relevansie, betroubaarheid en betekenisvolheid van die afleidings wat gemaak is op grond van voorspellerevaluerings te verifieer, om op dié manier moontlike regsgedinge te beperk, indien nie uit te skakel nie.

The goal of the submitted thesis "Audit of Commercial Insurance Company" is to introduce the process of the audit of the insurance company. Theoretical part of the thesis contains a general introduction to audit, general auditors procedures and audit legislation. Practical part describes the audit of commercial insurance company with main focus on audit of the financial investments, gross premiums written, technical reserves and claim payments.

The job of an auditor has still been quite a new one in the Czech Republic. It is connected with the transformation of our economy in the late 80s and early 90s. Despite its relatively short history the job's importance is going up. Just the external audit itself can lower the information inequality between the owner and the manager. Internal audit, on the other side, is a means of precaution how to prevent problems or solve them already before their coming into existence. My diploma work aimed at deeper insight into the problems of an auditor's job.

Abstract In New Zealand there are currently no regular external audits to verify the full treatment chain in radiotherapy. This thesis reports on a project to devise such an audit procedure suitable to assess the accuracy of the delivery of prescribed radiotherapy doses to patients over the full treatment process. The National Radiation Laboratory (NRL), regulatory authority, will use the method developed to conduct biennial audits of all radiotherapy centres. A commercial chest phantom with a MOSFET dosimetry system was provided for this project. The MOSFETs were commissioned and their characteristics determined, namely reproducibility, energy dependence and angular dependence. The MOSFETs were also tested in a clinical environment with the phantom. Measurements were carried out to test the MOSFET capabilities in both lung and soft tissue in the phantom. Two plans were devised for the audit process, a straightforward one with two parallel opposed beams and a more complex one involving lung tissue and wedges. These plans were designed to test the entire treatment planning and delivery process. It was found that each MOSFET detector needed to be individually calibrated. Reproducibility was found to have an average standard deviation of 2% on standard sensitivity and 1.2% on high sensitivity. The angular dependence of the detectors showed that when the MOSFET was rotated by 90 degrees to the beam axis a drop in response of 3% was observed with 6 MV. The energy dependence factor was constant within uncertainty for all MOSFETs. Overall, the MOSFET and phantom dosimetry system was determined to be suitable for the audit. The measurements with phantom showed that doses in high dose regions could be determined accurately. The greatest variation from the Treatment Planning system dose to the measured dose was 6%. The trial runs of the audit in two New Zealand radiotherapy centres showed that the procedure created is able to find discrepancies within the desired 5%, recommended by the ICRU, in the prescribed dose to the phantom.

5S is a lean tool, which is a visual housekeeping technique that can be implemented in a shop floor to eliminate waste and improve the process. The performance of the 5S tool in a workplace is evaluated using a 5S audit checklist and the observers perform the evaluation. The scores of the completed checklist reflect the performance of 5S tool in the workplace. A study by Natarajan (2011) has shown that the current 5S audit checklist commonly being used in aerospace had low rater-reliability scores in a particular scenario. Therefore the objective of this thesis was to improve the reliability for the 5S audit checklist. First, the content validity of the checklist was tested with the help of five industry people and the checklist was modified. Then, a training procedure was developed on how to rate a workplace using the modified audit checklist. Then a study was performed to test the reliability of the modified checklist. For the study two groups of students were selected as raters. The first group, the control group, did not receive any training. The control group was asked to rate a virtual reality model of a factory workplace using the modified checklist. The second group, the experimental group, received the specially developed training on how to rate a workplace and was asked to rate the same virtual reality model. This study was performed again with a time gap of 3 weeks and the experimental group dint receive any training while doing it for the second time. The obtained results were analyzed using SPSS software and the control group results showed that the modified checklist had impact on improving the rater-reliability scores of the modified checklist but the experimental group results showed that training the raters has helped in improving the rater-reliability of the modified checklist. This suggests that training the raters before audits could produce good results because training will create a common frame of reference within the raters.<br>Thesis (M.S.)--Wichita State University, College of Engineering, Dept. of Industrial and Manufacturing Engineering

Thesis (MScEng (Chemical Engineering))--University of Stellenbosch, 2001.<br>304 leaves single sided printed,preliminary pages i-xxii and numberd pages 1-282. Includes bibliography,list of figures and tables, used a Bizhub 250 Scanner to pdf format (OCR) 57pages contain figures in color.Digitized at 300 dpi 24-bit Color to pdf format (OCR),used a Hp Scanjet 8250<br>ENGLISH ABSTRACT: Ecosystems and natural water sources are constantly under threat from pollutants and all efforts should be made to minimise polluting factors. In the last decade growing concern has been expressed with regard to the environmental threat posed by wastewater produced by wineries and distilleries. Research into winery wastewater commenced in the early nineties mainly in Australia and France. These investigations characterised winery wastewater, indicating a large diversity in quality and quantity between wastewaters emanating from wineries. Owed to changes in South African legislation, in conjunction with an augmented environmental awareness, the need for an environmental assessment of wineries became apparent. In South Africa, research of this nature had not yet been conducted. Previous research on winery wastewater treatment employed mostly biological technologies, with success but also shortfalls. In South Africa the majority of wineries are located in the Western Cape Province, several within the same water catchment area. Wineries may produce approximately 1 to 10 litres of wastewater per litre of wine produced, which are turbid and acidic and typically contain high levels of organic compounds (thus oxygen deficient), and suspended material. Usually these wastewaters are irrigated onto land, in close proximity to natural water resources. The pollution of water tables and down-stream water sources may occur. The quantification, qualification and treatment of this type of wastewater are addressed in this study. Winery wastewater produced from the predominantly red wine producing Rupert and Rothschild Vignerons, served as case study for a two-year wastewater audit strategy. The most common analyses performed on winery wastewater include the Chemical Oxygen Demand (COD), suspended solids (SS), pH and turbidity. A thorough analysis in the form of a comprehensive audit was performed on the water and vinification processes. This allowed for an accurate determination of contamination sources and properties. The audit entailed a designed sampling protocol, the format of which was tailored as an initial environmental assessment for the development of an Environmental Management System (EMS) unique to Rupert and Rothschild Vignerons. The EMS includes projected future objectives for wastewater quality (COD, SS, pH, turbidity), as well as an environmental policy. In order to reach the proposed quality objectives, a suitable wastewater treatment system must be installed. The efficiency of the treatment system present at Rupert and Rothschild Vignerons was evaluated and piloted the investigation of physico-chemical treatment technologies. Research into the applicability of induced sedimentation (coagulation) and chemical oxidation (ozone) was the first of its kind for winery wastewater as substrate, and provided an interesting dimension in the sense of pragmatic and economic feasibility. Dissolved and suspended particles present in winery wastewater do not settle by gravity alone, thus requiring sedimentation agents (coagulants). Benchscale experiments were conducted employing four types of pre-polymerised metal salt coagulants (polyaluminium chloride). Successful sedimentation of turbidity inducing compounds (up to 98 %) and suspended solid fractions (up to 92%) was achieved. These coagulants are highly suitable for the treatment of winery wastewater since the investigation showed that they are effective over a broad pH and dosage range. In addition, rapid sedimentation rates were observed, favouring thickener design economy. Ozone is a potent oxidising agent, and has been reported to increase the biodegradability of dissolved organic compounds and result in the decolouring of wastewaters. Ozonation is highly pH dependent, with hydroxyl radical activity dominating at alkaline pH. In the majority of gas-liquid contacting systems, the kinetics of the heterogeneous reaction is not limited by the chemical reaction rate, but by the transport of ozone to the liquid phase. To compensate, the ozone concentration in the gas phase is increased. Coupled to the primary investigation on the applicability of ozone treatment for winery wastewater, thus emerged a secondary investigation into an enhanced mass transfer system, realised by the use of impinging stream technology. The ozone transfer in a conventional bubble-column was compared to that of an impinging-stream jet-reactor. The latter significantly improved the ozone transfer to the winery wastewater, resulting in the rate-limiting step being the chemical reaction rate. Ozonation resulted in the increased biodegradability of the winery wastewater, and complete colour and odour elimination. Concerning jet-reactors, the principal importance lies in the substantial reduction in the initial ozone concentration requirement, thereby rendering the process more economically feasible. Following the investigation of the wastewater dynamics, the determination of eco-toxicology during irrigation should be conducted in future. When considering induced sedimentation, further studies should be directed towards ascertaining the most economic yet efficient dosage of the coagulant. Similarly, a study concerning the economic viability of ozone efficiency should be realised in terms of the energy requirements for both ozone generation and the operation of jet-reactors. Although the jet reactor poses a benefit for enhanced mass transfer, the essential criterion concerning residence time in the reactor must be addressed for positive results. Since no single solution exists for the treatment of winery wastewaters, the application of the considered technology must be carefully selected and incorporated in a treatment design; the two foremost criteria for selection being efficiency and economy.<br>AFRIKAANSE OPSOMMING: Ekologiese stelsels en natuurlike waterbronne word gedurig bedreig deur besoedeling, dus moet ten aile tye gepoog word om besoedeling te minimiseer of te voorkom. Gedurende die laaste dekade is al hoe meer kommer uitgespreek oor die besoedeling van afloop water afkomstig van wyn en spiritualiee-vervaardiging. Navorsing aangaande wynafloopwater het ontstaan in die vroee negentigs, hoofsaaklik in Australie en Frankryk. Hierdie navorsing het gelei tot die karakterisering van wynafloopwater, en die uiteenlopendheid van hierdie water aangaande die kwaliteit en kwantiteit tussen kelders, is aangetoon. As gevolg van veranderinge in die SuidAfrikaanse wetgewing, asook 'n groeiende bewuswording van omgewingsake, het die noodsaaklikheid van omgewings impak-studies vir wynkelders na vore getree. Tot op hede is navorsing van hierdie aard nog nie in Suid Afrika gedoen nie. Vorige navorsing op die behandeling van wynafloopwater het meestal biologiese tegnologiee behels, met 'n mate van sukses maar ook met tekortkominge. Die meederheid wynkelders in Suid Afrika is in die Wes-Kaap gelee, baie binne dieselfde opvanggebied. Wynkelders kan tussen 1 tot 10 liter afloop water produseer per liter wyn geproduseer. Hierdie afloop het tipies 'n hoe konsentrasie organiese stowwe (is dus arm aan suurstof), is troebel en suur, en bevat gesuspendeerde materiaal. Gewoonlik word die wynafloop water besproei in die nabyheid van natuurlike waterbronne. Die besoedeling van watertafels en waterbronne kan dus plaasvind. Die kwantifisering, kwalifisering en behandeling van wynafloopwater word ondersoek in hierdie tesis. Die wynafloopwater van die hoofsaaklik rooiwyn produserende Rupert en Rothschild Vignerons, het gedien as proefstudie tydens 'n twee-jaar wynafloopwateroudit. 'n Deeglike analise in die formaat van 'n veelomvattende oudit is uitgevoer op die wynmaakproses en die waterafvoerstrome. 'n Akkurate bepaling van die oorsprong van waterkontaminasie, asook die eienskappe daarvan is bewerkstellig. Die oudit behels 'n spesifiek ontwerpte monsternemingprotokol, waarvan die formaat geformuleer is om te dien as 'n beginpunt vir die ontwikkeling van 'n Omgewingsbestuurstelsel (08S), uniek vir Rupert en Rothschild Vignerons. Hierdie 08S sluit toekomstige doelstellings vir die kwaliteit (chemiese suurstofbehoefte, gesuspendeerde vaste stowwe, pH, turbiditeit) van wynafloopwater in, asook 'n omgewingsbeleid. Die installering van 'n waterbehandelingsisteem moet geskied om te voldoen aan hierdie voorgestelde doelstellings. Die effektiwiteit van die huidige behandeling sisteem teenwoordig by Rupert en Rothschild Vignerons is geevalueer en het gelei tot navorsing oor fisieschemiese behandelingstegnologiee. Navorsing aangaande die toepassing van geinduseerde sedimentasie (koagulasie) en chemiese oksidasie (osoon), is vir die eerste keer toegepas op wynafloopwater, en het interessante gevolge in 'n pragmatiese en ekonomiese sin. Opgelosde en gesuspendeerde partikels teenwoordig in wynafloopwater sak nie onder normale gravitasie uit nie, en dus word die toediening van sedimentasie-induserende middels benodig. Eksperimente is in die laboratorium uitgevoer met vier verskillende gepolimeriseerde metaalsoutkoagulante (poli-aluminiumchloriedes). Dit het gelei tot die effektiewe sedimentering van stowwe wat troebelheid (turbiditeit) veroorsaak (tot 98 %) en ook gesuspendeerde stowwe (tot 92 %). Dit is gevind dat hierdie tipe koagulante hoogs geskik is vir die behandeling van wynafloop water, aangesien hulle effektief is by 'n wye pH- en doseringsreeks. Die uitsaktempo is vinnig, wat dus die ontwerp van 'n uitsaktenk (verdikker) ekonomies maak. Osoon is 'n sterk oksideermiddel, terwyl talle verslae aandui dat dit die biologiese ontbinding van opgelosde stowwe verhoog en die ontkleuring van afloopwaters tot. gevolg het. Osonering is pH afhanklik; by alkaliese pH oorheers die werking van hidroksielradikale. In die meerderheid gasvloeistofkontaksisteme word die kinetika van die heterogene chemiese reaksie nie beperk deur die intrinsieke reaksietempo nie, maar deur die vervoer van osoon na die vloeistoffase. Om te kompenseer hiervoor, word die osoon konsentrasie in die gasfase verhoog. Gekoppel aan die primere ondersoek aangaande die toepasbaarheid van osoonbehandeling op wynafloopwater, het 'n tweede ondersoek onstaan aangaande verhoogde massa-oordragssisteme deur die gebruik van hoeintensiteit spuitreaktore. Die osoonoordrag in konvensionele borrelkolomme is vergelyk met die van 'n hoe intensiteit spuitreaktor. Laasgenoemde het die osoonoordrag na die wynafloopwater aansienlik verhoog, met die gevolg dat die chemiese reaksie die beperking op die reaksie tempo geplaas het. Osonering het die biodegradasie van die wynafloop water verhoog, asook die kleur en reuk verwyder. By die spuit-reaktor Ie die belangrikheid daarin by die aansienlike veriaging in die aanvanklike behoefte aan osoonkonsentrasie, derhalwe is hierdie oordragsisteem meer ekonomies. Na afloop van die ondersoek op die dinamika van wynafloopwater, moet die ekotoksisiteit gedurende besproeiing bepaal word vir toekomstige doeleindes. Indien ge"induseerde sedimentasie verlang word, kan verdere studie gedoen word om die mees ekonomiese dosis van die koagulant te bepaal. Ooreenstemmend, moet die ekonomiese lewensvatbaarheid van die osoon effektiwiteit bepaal word ten opsigte van die energiebehoefte van beide die osoongenerasie en die werking van die hoe-intensiteit spuitreaktor. Alhoewel die spuitreaktor verhoogde massa-oordrag bewerkstellig, moet die effek van die residensietyd in die reaktor inag geneem word word ten einde positiewe resultate te verkry. Geen enkele oplossing bestaan vir die behandeling van wynafloop water nie, derhalwe moet die toepassing van die beoogde sisteem versigtig gekies word en ingesluit word in die ontwerp van 'n behandelingsisteem; die twee vernaamste maatstawwe is ondermeer effektiwiteit en ekonomiese aspekte.

La presente Tesi di Laurea Specialistica considera, partendo da un'analisi della normativa vigente e delle procedure aziendali interne, il Sistema di Gestione Integrato Qualità  Sicurezza Ambiente (SGI QSA) di HERA SpA con particolare attenzione alle tematiche relative alla Prevenzione e Protezione sul luogo di lavoro in riferimento al Testo Unico sulla sicurezza (D.Lgs 81/2008) . Nello specifico, l'elaborato si basa sull'esperienza maturata durante cinque mesi di stage effettuati presso l'ufficio "Servizio Prevenzione e Protezione" della Struttura Operativa Territoriale (SOT) Bologna. Durante la mia permanenza in HERA SpA, ho avuto modo di osservare e prendere parte alle attività  quotidianamente svolte sia in ufficio che presso gli impianti dislocati nel territorio della provincia di Bologna con particolare riguardo alla raccolta, gestione e fruibilità  dei dai inerenti la sicurezza dei luoghi di lavoro. Nell'ambito dello stage, ho avuto anche la possibilità , estremamente formativa, di prendere visione dei processi, delle tecnologie e delle modalità  operative sottostanti l'erogazione di servizi da parte di una Multiutility; acquisire consapevolezza e know how in merito alle energie messe in campo per effettuare attività  quali la raccolta e lo smaltimento di rifiuti piuttosto che rendere disponibile alle utenze la fornitura di acqua e gas. Ritengo che questo possa darmi un valore aggiunto sia da un punto di vista professionale che da un punto di vista umano. Scopo primario di questa trattazione è effettuare l'istantanea di un'azienda complessa e in rapida evoluzione come HERA a partire della Salute e Sicurezza dei Lavoratori con l'obiettivo di indicare le attività  eseguite durante lo stage e il contributo fornito allo sviluppo e al mantenimento del SGS (Sistema di Gestione per la Salute e la sicurezza). Per meglio evidenziare la diversa natura delle informazioni riportate, l'elaborato risulta diviso in due parti fondamentali: La I PARTE riguarda lo studio della normativa che regola il settore con particolare riferimento al TUSL Testo Unico per la Sicurezza sui Luoghi di Lavoro (norma vigente in Italia) e allo standard britannico OHSAS 18001 a cui possono fare riferimento le organizzazioni che intendono certificare il proprio sistema di gestione in materia di sicurezza. In seguito si andranno ad analizzare le norme ISO 9001e ISO14001 che riguardano rispettivamente la possibilità  di certificare il proprio sistema di gestione in merito a Qualità  del servizio e tutela dell'Ambiente. Infine saranno proposte alcune riflessioni riguardanti la necessità  di sviluppare un sistema di gestione integrato e certificato che permetta di avere una visione unitaria di Qualità  Sicurezza e Ambiente. Nella II PARTE si entrerà  nel merito delle attività  svolte dall'ufficio Prevenzione e Protezione: a partire dalle procedure aziendali che fungono da punto di contatto fra gli obblighi normativi e la necessità  di regolare l'operatività  dei lavoratori, saranno descritte le mansioni che mi sono state affidate e le attività  svolte durante lo stage.

Master of Science<br>Department of Civil Engineering<br>Kyle Riding<br>Over the past few years, state governments and entities have become concerned with energy consumption and efficiency at their facilities. The Department of Energy has become increasingly involved in energy code enforcement, and has established initiatives to help states monitor and improve energy consumption. In order to reduce energy consumption and increase building efficiency, facilities must be compared to a baseline building and changes made accordingly. The thesis objectives are to establish a process that all states and state-funded facilities can follow that determines the baseline, establish an energy auditing procedure, and recommend monitoring techniques. In addition, this report documents a procedure developed to make recommendations for improvements and select building and equipment upgrades based and return on investment calculations. The procedures and processes established are designed so that any employee, especially non-engineers, can accomplish changes that will improve facility energy efficiency. In order to develop simplified energy auditing procedures for large and dispersed organizations, a literature review of prevalent energy codes and standards was conducted, as well as documents outlining energy audit procedures. An energy audit workbook outlining a simplified auditing procedure was created. Six KDOT facilities were audited using the procedure as part of the case study. The audit results were then used to determine practical economic calculations and determine viable improvements that reduce energy consumption. As a result of this research and case study, a simplified energy audit procedure was created. This procedure was developed to include selecting a baseline of requirements, conducting an energy audit, and selecting viable improvements using economics. All of these procedures are able to be executed by any state employee, specifically those at the facilities who may not be engineers.

Dissertação submetida como requisito parcial para obtenção do grau de Mestre em Contabilidade e Finanças<br>A auditoria interna desempenha um papel fundamental na estrutura de uma organização, na medida em que procura fazer face às necessidades dos mercados e corresponder às expectativas de todas as partes interessadas, contribuindo, desse modo, para o sucesso organizacional. Numa época de novas tecnologias, avanços informáticos, entre outros, denota-se que o mercado está cada vez mais exigente. As empresas procuram, cada vez mais, a eficácia e eficiência nas suas decisões, a fim de se diferenciarem da concorrência, num mercado cada vez mais competitivo. O controlo interno é encarado como um fator chave para o entendimento dos vários processos existentes em cada empresa, bem como dita confiança às demonstrações financeiras apresentadas. Por outro lado, a auditoria traz uma almofada de fiabilidade não demonstrada em empresas sem esse controlo. O manual de controlo interno torna-se assim uma peça fundamental como base de trabalho para a auditoria interna, uma vez que descreve todos os procedimentos a adotar considerando as regras de controlo necessárias e adaptadas a cada organização e estrutura. Não esquecendo contudo, que o planeamento das ações de auditoria começou a ter em conta, os principais riscos negativos da empresa. Esta mudança de perspetiva levou a que a auditoria convencesse os intervenientes dos processos de controlo, que as suas recomendações têm como objetivo melhorar os procedimentos com impacto direto na satisfação do cliente. Assim, teremos o controlo interno de braço dado com a auditoria interna, na prossecução de objetivos comuns que se complementam entre si. Após a análise, salienta-se a importância da definição de um manual de controlo interno adequado à organização, bem como o impacto que a falta de um sistema de controlo interno tem na empresa. Este trabalho teve por base um estudo de caso, através da observação direta e participativa dos processos da empresa, além de entrevistas com vários funcionários, caracterizando assim além dos processos e procedimentos de controlo interno adotados, a empresa e a sua atividade. Com base na informação recolhida, foram elaborados os manuais de procedimentos para a área dos recebimentos e dos pagamentos. A análise seguinte incidiu com a confrontação dos processos realizados, com um sistema de controlo interno adequado à estrutura e organização da empresa, de forma a detetar as falhas, e quais os sistemas de controlo interno que deverão ser implementados, efetuando para tal as devidas sugestões.<br>Internal auditing plays a key role on the organizations as it seeks to meet market needs and stakeholders expectations, and therefore, contributes to organizational success. In an age of new technologies, computer advances, among others, it is noted that the market is increasingly demanding. Companies are increasingly looking for efficiency and effectiveness in their decisions in order to differentiate themselves from the competition in a more competitive market. Internal control is seen as a key factor for understanding the various processes in each company, as well as reinforces the reliance on the presented financial statements. On the other hand, the audit brings a reliability cushion not demonstrated in companies without this control. The internal control manual thus becomes a fundamental piece as a basis/guide for internal audit work, since it describes all the procedures to be adopted considering the control rules necessary and adapted to each organization and structure. Not forgetting however, that the planning of audit actions began to take into account the main negative risks of the company. This change of perspective has led the audit to convince all the active intervenient in the control processes that their recommendations aim to improve procedures, in order to obtain a direct impact on customer satisfaction. Thus, we will have the internal control linked with the internal audit, in the pursuit of a single objective that will complement each other. The analysis highlights the importance of defining an appropriate internal control manual for the organization as well as the impact that the lack of an internal control system has on the company. This work was based on a case study, through the direct and participative observation of the company's processes, as well as interviews with several employees, thus characterizing in addition to the internal control processes and procedures adopted, the company and its activity. Based on the collected information, the procedures manuals for the area of receipts and payments were prepared. The following analysis focused on the comparison of the processes carried out, with an internal control system adequate to the structure and organization of the company, in order to detect failures, and which internal control systems should be implemented, making the appropriate suggestions.