Audit

BACKGROUND: Clinical audit has been increasingly required for the accreditation process in every modern healthcare system. Data collection and analysis are excessively time-consuming in everyday practice. The primary aim of our study was to evaluate the ...

The aim was to investigate the effectiveness of significant event analyses (SEAs) undertaken by pharmacists as judged by a new system of independent peer feedback. The setting was a convenience sample of 37 pharmacists working in community pharmacy, secondary care and academic settings in NHS Scotland. Preliminary study involved the content analysis of pharmacists' SEAs and written feedback reports, which were generated by pharmacists trained in using a validated instrument to facilitate peer feedback. The content of reports and feedback letters were systematically coded and categorised by identifying and quantifying key words and phrases. Data collected included the range and severity of significant events identified; the reported reasons for the events occurring; types of learning needs identified; action(s) taken; and learning issues raised by peer feedback. A total of 37 pharmacists submitted 43 SEA reports during the study period. All events submitted were classified as hav...

The study dwelt on the effectiveness of forensic auditing in detecting, investigating, and preventing bank frauds. The study sought to find out to what level the forensic auditors are able to fulfill this mandate and investigate problems that hinder forensic auditors to make progress in their operations in developing countries. It also established the role of forensic auditing in banking

The requirements of ISO 15189:2003 are discussed in the context of a process and outcome based quality management model in which the user?s needs are the central focus. The requirements of ISO 15189:2003 are examined in terms of organization and a quality management system and stress the importance of evidence, document control and control of records and clinical material. Examples are provided from the areas of resource management, pre examination, examination and post examination processes. In the final section the importance of evaluation and continual improvement is presented in relation to internal audit and external assessment, non-conformity, corrective and preventative action and management review.

Audit energi adalah proses evaluasi pemanfaat energi dan identifikasi
peluang penghematan energi serta rekomendasi peningkatan efisiensi pada pengguna sumber energi dan pengguna energi dalam rangka konservasi energi. Proses audit dapat dilakukan oleh auditor internal maupun eksternal namun auditor auditor tersebut wajib memiliki sertifikat kompetensi sesuai dengan peraturan perundang – undangan.

При рассмотрении вопроса об эффективности того или иного вида деятельности, общепринятым содержанием этого понятия является соответствие достигнутых в процессе его осуществления результатов намеченным целям, степень приближения результата к цели с учетом затрат трудовых, материальных и финансовых ресурсов.
  (When considering the effectiveness of any activity, the generally accepted content of the notion is compliance achieved in the process of implementation of the outcomes of the goals, the degree of approximation of result to the objectives based on cost of labor, material and financial resources.)

The issue of organization of payments to employees at the enterprise is the basis of social and labour relations of employees, employers and the state, affecting the effectiveness of labour management in general, they are one of the most critical and complex areas of work, occupying a central place in the accounting system. The authors analyzed the theoretical and methodological basis of payments to employees, compared to international and domestic standards for employee benefits. Authors also analyzed the dynamics of average and minimum wages over the past 10 years, and revealed the features of the organization of wages and the general scheme of accounting for wages. The authors demonstrated the essence of the concept of "payments to employees" and its components, analyzed in detail the features of the existing practice of accounting and audit of settlements with employees. A thorough theoretical and methodological analysis of the study allowed the authors to propose improvements in accounting for settlements with employees on practical examples, namely the detailed structure of account 66 "Payments to employees". The authors also proposed an improved audit methodology that will allow the auditor to cover all aspects of payroll accounting, investigate the correctness, timeliness, legality of reflection in payroll, cover all aspects of payroll accounting, identify violations promptly, conduct a quality audit.

Uncertainty has been prevailing in the business world since its existence. However, with the developed Trade, Industry and Commerce, Businesses have realized crucially of the impact and intensity of the uncertainties. It is found that finance managers and auditors are not adequately aware of types and degree of intensity of uncertainty on financial performance. Hidden opportunity cost could be incurred by the uncertainty and its impact on financial performance also remaining unearthed. Indian GAAP and IFRS integration with regard to the anticipation and inclusion of the concept of uncertainty in the financial performance and its probable impact on the decision making should be dealt in separately. Identifying the impact of financial performance on quality of finance, accounting and auditing practices, IFRS disclosure and overall reporting remains to be the necessary but challenging task in front of Accounting and Auditing professionals. This paper highlights the awareness on nature, intensity and types of uncertainty affecting financial performance. From the operating level business transactions to capital investment decisions, from disclosure and presentation norms to interpretation of financial analyses, from internal checks and controls to the devising and implementation of forensic accounting practices, uncertainty has a potential to change the direction and intensity of the intended results of the activities.

Nas duas últimas décadas, as notícias e denúncias sobre casos de corrupção e, consequentemente,os estudos sobre este assunto, aumentaram consideravelmente. A corrupção,embora, em grande parte, referir-se ao setor público, é um fenômeno que não isenta o setorprivado e as organizações não governamentais. A relevância e a contemporaneidade dopresente assunto ocorrem devido aos reflexos nas mais diferentes esferas da sociedade,visto que, a corrupção provoca diversos malefícios para uma nação, dificultando o seuprogresso. Este estudo buscou, por meio de uma revisão bibliográfica, analisar o temacorrupção. Para tal, inicialmente, procurou-se apresentar alguma interrelação entre as ciênciascontábil e econômica, e, em seguida, uma análise da corrupção sob os enfoques dessas duasciências. Foram destacados alguns dos esforços e dos projetos mundiais elaborados com opropósito de reprimir a corrupção. Por fim, enfatizou-se o papel preponderante da Auditoriacomo ferramenta útil no combate à corr...

Le attività di verifica ed audit, oltre a costituire un obbligo per i DPO, sono uno strumento di accountability per tutti i titolari e responsabili del trattamento. La normativa è particolarmente articolata, vasta, trasversale e in continua evoluzione: i pochi requisiti di conformità definiti in modo puntuale (ad esempio, il contenuto obbligatorio dell'informativa) coesistono con i molti la cui valutazione è lasciata alla responsabilità del titolare (ad esempio, le misure di sicurezza). Il volume descrive dunque il processo di audit nel suo complesso: la stesura di un piano di audit, la definizione di una metodologia di descrizione delle non conformità, la loro valutazione secondo diverse metodologie (quali ad esempio i modelli di maturità), la stesura di un audit report e la relativa valutazione complessiva. Dopo una presentazione delle caratteristiche dell'attività di audit e dei relativi standard e buone pratiche, il volume propone le metodologie per effettuare un assessment iniziale utile a individuare le aree a maggiore rischio di non conformità e a definire il conseguente piano di audit. Vengono proposte metodologie di verifica dei requisiti di conformità attraverso check list precostituite, suggerimenti su come costruire check list personalizzate ed altri strumenti utili nei documenti realizzati da enti, agenzie e autorità garanti, quali esempi di buone pratiche. Vengono descritti sia i punti di controllo di carattere generale, sia quelli specifici di ogni macro argomento trattato. Un breve capitolo analizza le varie figure coinvolte: chi può svolgere un'attività di verifica, le qualifiche che deve avere, le certificazioni esistenti per dimostrare le proprie competenze.

Les marchés publics constituent un domaine très délicat et sensible puisque, très souvent, les enjeux
sont d’une telle envergure qu’ils impactent sur l’économie, le politique, le social etl’environnement.
Le gouvernement marocain a décidé de soumettre à plusieurs organismes de contrôle dont le but
ultime est la création d’un système transparent et efficace. Dans cette perspective, le contrôle des
marchés publics est devenu une nécessité primordiale en vue de garantir une meilleure gestion des
marchés publics, et la nécessité d'un audit intеrnе dеs marchés publics sе pose avеc acuité, c’еst la
mеillеurе technique pеrmеttant l’amélioration dе la gestion dе la commande publique, dе s’assurеr
quе lеs procédurеs еt normеs sont bien appliquées, lеs objеctifs fixés sont atteints ainsi quе ces
marchés sont passés dе façon éthique, еt lеs rеssourcеs sont gérées d’unе manièrе efficace.

In recent years the role of a sound PFM system to achieve the objectives of fiscal discipline, strategic planning, and improved service delivery has been getting increasing public attention in India. Since public financial management reforms undertaken intermittently over the years, have not delivered anticipated results in these areas, studies and recommendations of Government appointed committees and expert bodies have identified gaps that need attention to strengthen the PFM institutional framework and to improve the efficiency of government spending. This paper examines key PFM reform measures undertaken in India over the past few years and provides suggestions to enhance the effectiveness of these PFM systems.

O controlo externo da gestão dos dinheiros públicos – político e financeiro, é uma missão dos Estados de Direito democráticos, exacerbada pelos contribuintes cidadãos que, no afã dos nossos dias, exigem rigor, responsabilidade e transparência no exercício daquela gestão, qualidades escrutinadas pela necessária confiança nas instituições acometidas daquele controlo.
A responsabilidade pelo controlo financeiro externo, em Portugal, encontra-se constitucionalmente consagrada ao Tribunal de Contas. Este órgão de soberania procede à supervisão da gestão económico-financeira da Administração abrangendo, na prossecução de um verdadeiro direito de sequela, todos aqueles que de algum modo, gerem valores públicos.
O objetivo deste artigo é perscrutar a utilização do instrumento de fiscalização por excelência, utilizado pelo TC - a auditoria, como medida dissuasora, por um lado e investigativa, por outro, de atos de corrupção, em especial através das técnicas próprias da auditoria forense. Não sendo este o papel fundamental e objetivo primeiro do trabalho desenvolvido pelas Instituições Superiores de Controlo, é hoje internacionalmente reconhecida a utilidade dos mandatos destas Instituições, como contributo valioso nesse combate.

Purpose- The aim of the study is to assess factors affecting tax audit effectiveness as effective tax audit enhances tax administration. Research methodology – To achieve objective of the study, both qualitative and quantitative research methods have been employed. The Sample respondents selected for the study were 146 by employing purposive sampling technique out of which 106 questionnaires were returned back.  Descriptive statistic and multiple linear regression analysis via Statistical Package for Social Science (SPSS) Version 20.0 were employed. Findings- The result revealed that management support, audit quality, taxpayers’ awareness, and standardized integrated government tax administration system have statistically significant positive effect on audit effectiveness, while tax law complexity and tax accounting and reporting have statistically significant negative effect on tax audit effectiveness. Research limitations- The empirical research was carried out on tax audit effect...