Financial Audit

Penilaian risiko salah saji laporan keuangan dalam tahap perencanaan pemeriksaan keuangan sektor publik merupakan hal yang sangat menentukan keberhasilan pemeriksaan keuangan. Namun, Standar Pemeriksaan Keuangan Negara (SPKN) tidak memberikan informasi yang cukup mengenai hal ini. Dalam Pernyataan Standar Pekerjaan (PSP) 02 mengenai Standar Pekerjaan Lapangan Pemeriksaan Keuangan, SPKN hanya menyatakan tiga standar yang diacu dari SPAP terbitan IAI dan lima standar tambahan. Dalam tiga pernyataan standar pertama tersebut SPKN tidak mengelaborasi lebih jauh dalam paragraf lainnya sehingga rincian proses dan aktivitas perencanaan pemeriksaan dan pemahaman pengendalian interen tidak diperoleh. Hal ini tentu menjadi kelemahan tersendiri mengingat pentingnya kegiatan perencanaan pemeriksaan keuangan. Makalah ini ditulis untuk mengisi kesenjangan pengetahuan terkait hubungan antara penilaian risiko, pemahaman entitas, dan penilaian pengendalian interen entitas, tiga hal yang penting dalam perencanaan pemeriksaan. Untuk mendiskusikan hal ini, penulis menggunakan acuan ISSAI 1315 yang secara khusus menjelaskan hubungan tersebut. Makalah ini juga mengusulkan model konseptual dan panduan praktis perencanaan pemeriksaan yang diharapkan memudahkan pemeriksa dalam mendokumentasikan rangkaian analisis risiko salah saji yang dimulai dari pemahaman entitas dan penilaian pengendalian interen.

Businesses have always needed accounting information systems (AISs).  The first AISs were physical and rather simple.  However, as time progresses, technology and business processes have also changed; therefore, businesses must have AISs that have both physical and electronic components.  Because business processes and transactions have increasingly become computerized, audits must cover not only the basic transactions, financial statements, and controls of a company, but must also include information systems.  Five different types of audits are necessary.  Financial audits determine accuracy of transactions and financial statements.  Internal control audits detail the consistencies of internal control policies and procedures, along with the effectiveness of an AIS.  Operational audits gauge the ability of a company to fulfill its goals and contracts and use of its resources.  Compliance audits reconcile obedience to laws and inconsistencies with said laws.  Investigative audits evaluate potential crimes employees and managers can commit.  Each audit is necessary and should be combined for increased effectiveness.  Computer-assisted auditing tools (CAATs) exist to simplify the auditing process.  Eight theories for technological audits exist.  Using these audits and the tools that go with audits, auditors, executives, managers, and other users can determine departures in the companies and formulate ways to improve such that more favorable audits result and the likelihood of illegal activities or unethical activities decreases.

Accounting Information System (AIS) has greatly evolved over time from the traditional view driven system that may or may not involve IT to the event driven systems. In recent times, IT has impacted the way businesses captures, process and present financial information with emphasis shifting to event driven models. This paper attempts to examine the effect of new accounting systems such as REA model on the evolution of auditing practices and techniques which has necessitated the growing need for changes in audit techniques and processes for IT driven financial audits.

The study's general objective is to analyze the role of internal financial audit, as an anti-irregularity agent. It has specifically aimed at Searching in the literature the importance of internal auditing in aggregating values of administrative probity, analyzing contributions provided by internal auditing and investigating the differences between fraud and errors committed internally. This is a study of a basic nature, with an explanatory procedure, carried out using the reviews and opinion of the authors who addressed similar issues. For the selection of sources, the following inclusion descriptors were considered: internal financial audit, irregularities (i.e. fraud, error, money laundering) and the theme addressed, and for exclusion: Articles that escaped the line of research and articles considered repeated concerning the theme. The period from 2015 to 2021 was considered. The research was considered satisfactory, concerning the theme addressed.

Financial transparency is based on concepts for valid, standardized information that is readily accessible and routinely disseminated to stakeholders. While Congress and others continuously ask for an accounting of public health investments, transparency remains an ignored concept. The objective of this study was to examine financial transparency practices in other industries considered as part of the public health system. Key informants, regarded as financial experts on the operations of hospitals, school systems, and higher education, were a primary source of information. Principal findings were that system partners have espoused some concepts for financial transparency beginning in the early 20th century--signifying an 80-year implementation gap for public health. Critical features that promote accountability included standardized data collection methods and infrastructures, uniform practices for quantitative analysis of financial performance, and credentialing of the financial management workforce. Recommendations are offered on the basis of these findings to aid public health to close this gap by framing a movement toward transparency.

Objectives: This study aimed to estimate and analyse the “actual” unit cost of providing key clinical services in selected rural district hospitals in the North of Vietnam. It also examined the relationship between actual costs and the levels of cost covered by the corresponding user fees paid by patients.Methods: This was a facility-based costing study which estimates the costs of health care services from the perspective of the service providers. Three rural district hospitals from three provinces in the North of Vietnam were purposively selected for this study. The “step-down” approach was applied.Results: There was little difference in the costs of an outpatient visit across the hospitals, but the costs of an operation and an inpatient day varied considerably. In terms of cost structure, personnel costs accounted for the highest share of total cost of the clinical services. The shares of operating cost were considerable while depreciation of buildings/equipments made up a small “proportion”. The study results revealed that the user fee levels were much lower than the actual costs of providing the corresponding services. The present study highlights the importance of costing data for hospital planning and management. Copyright © 2009 John Wiley & Sons, Ltd.

La  investigación tuvo como objetivo caracterizar el estado actual de las investigaciones en auditoría financiera. Para ello se realizó una revisión en Google Académico, para el  término “auditoría financiera” en el titulo de los documentos, y en el resumen y palabras claves para el periodo 2010-2016. Igualmente se revisaron los términos “auditoría financiera” en el título y el término en inglés “financial audit”. Empleando ScienceDirect.
El análisis realizado permitió constatar que las investigaciones sobre  auditoría financiera reportadas en idioma español, se encuentran aún en un nivel de desarrollo incipiente con un número muy bajos de investigaciones reportadas en revistas indexadas y que la mayor parte de los documentos en repositorios institucionales y relacionados con  guías, libros de carácter general o trabajos de tesis de pregrado. Como líneas de investigación de importancia y que pueden ser potenciadas se detectaron: pparticularidades de la auditoría financiera en PYMES, el carácter de la  auditoría financiera como opción  de ejercicio profesional y la consideración  del enfoque de riesgo en la Auditoria. La investigación demostró igualmente la necesidad de tomar en cuenta revistas de alto impacto y las tendencias de este mismo campo del conocimiento en idioma ingles (financial audit). En esta dirección  se marcaron tendencias importantes como investigar la posibilidad de anticipar el fracaso financiero, a partir de un pequeño número de variables relativas a los mandatos de auditoría y el contenido de los dictámenes, desarrollar trabajos relacionados con investigar la percepción de los profesionales de la contabilidad en relación con los estándares internacionales de reportes financieros y la detección de las deficiencias de la información financiera en sectores específicos. 

Palabras claves: auditoría financiera, fracaso financiero, reportes financieros estándares financieros internacionales

The present paper reports the findings of a 7 year study evaluating the use of the auditory brainstem response (ABR) as the basis of a hearing screening procedure in a group of newborns at increased risk of hearing impairment. A Special Care Baby Unit (SCBU) population of 417 infants with diverse clinical backgrounds and treatment histories was tested for hearing impairment at birth using ABR audiometry. Some 332 passed the original screen at 30 dBnHL test level in both ears. Of the failure group, 18 did not survive and 32 had some degree of hearing impairment confirmed, nine of which were sensorineural in origin. An increased incidence of persistent middle ear disease was also noted in the failure group. A detailed operational analysis demonstrates that provided appropriate pass/fail criteria are adopted, the ABR technique offers excellent sensitivity and specificity for the detection of significant hearing loss in the test population. Furthermore, the study establishes that implem...

The use of human biological specimens in scientific research is the focus of current international public and professional concern and a major issue in bioethics in general. Brain/Tissue/Bio banks (BTB-banks) are a rapid developing sector; each of these banks acts locally as a steering unit for the establishment of the local Standard Operating Procedures (SOPs) and the legal regulations and ethical guidelines to be followed in the procurement and dissemination of research specimens. An appropriat Code of Conduct is crucial to a successful operation of the banks and the research application they handle. What are we still missing ? (1) Adequate funding for research BTB-banks. (2) Standard evaluation protocls for audit of BTB-bank performance. (3) Internationally accepted SOP's which will facilitate exchange and sharing of specimens and data with the scientific community. (4) Internationally accepted Code of Conduct. In the present paper we review the most pressing organizational, ...

Objectives: This study aimed to estimate and analyse the “actual” unit cost of providing key clinical services in selected rural district hospitals in the North of Vietnam. It also examined the relationship between actual costs and the levels of cost covered by the corresponding user fees paid by patients.Methods: This was a facility-based costing study which estimates the costs of health care services from the perspective of the service providers. Three rural district hospitals from three provinces in the North of Vietnam were purposively selected for this study. The “step-down” approach was applied.Results: There was little difference in the costs of an outpatient visit across the hospitals, but the costs of an operation and an inpatient day varied considerably. In terms of cost structure, personnel costs accounted for the highest share of total cost of the clinical services. The shares of operating cost were considerable while depreciation of buildings/equipments made up a small “proportion”. The study results revealed that the user fee levels were much lower than the actual costs of providing the corresponding services. The present study highlights the importance of costing data for hospital planning and management. Copyright © 2009 John Wiley & Sons, Ltd.

This study assesses the effect of financial audit on fraud mitigation of public organizations  in the coastal region of Kenya.  Data was collected using structured questionnaires from 32 public organizations. Data analysis was carried out using SPSS version 25. Descriptive statistics and multivariate linear regression were used in data analyses.  Regression results showed that internal controls, audit committees, and size of organization are positive and significant. Even though proactive audits, and risk management are not significant, they have the expected sign.  Correlation results indicated that proactive audits, internal controls, risk management, audit committees and size of the organization correlated positively with fraud mitigation. The study recommended that: government entities should establish and approve clear internal policies and standard operating procedures and also adhere to both national laws and international accounting standards in preparation of financial statements. They should further should establish functional audit committees operating under a written charter with terms of reference, which clearly articulates their roles, composition and specific responsibilities. These committees should collectively possess appropriate skills mix, meet at least quarterly to discharge their functions as outlined in the charter. Lastly, entities should establish adequate reporting structures, authorization levels and segregation of duties commensurate with size of their organizations.

Objectives: This study aimed to estimate and analyse the “actual” unit cost of providing key clinical services in selected rural district hospitals in the North of Vietnam. It also examined the relationship between actual costs and the levels of cost covered by the corresponding user fees paid by patients.Methods: This was a facility-based costing study which estimates the costs of health care services from the perspective of the service providers. Three rural district hospitals from three provinces in the North of Vietnam were purposively selected for this study. The “step-down” approach was applied.Results: There was little difference in the costs of an outpatient visit across the hospitals, but the costs of an operation and an inpatient day varied considerably. In terms of cost structure, personnel costs accounted for the highest share of total cost of the clinical services. The shares of operating cost were considerable while depreciation of buildings/equipments made up a small “proportion”. The study results revealed that the user fee levels were much lower than the actual costs of providing the corresponding services. The present study highlights the importance of costing data for hospital planning and management. Copyright © 2009 John Wiley & Sons, Ltd.

It’s Clear When in every Organization Audit and Supervision are existing, every person does his work correctly. There is many perspective about the relationship between Audit and Revenue, there is many studies has been performed about the Audit, administrative Corruption, and there relationship with Financial affairs but few empirical studies showing positive effects of auditing on the public sector performance. In the Primary data of this research we have studied the association/relationship between audit and the transparency of income of public administration which covers Kandahar province Public administrations. And the secondary data of the study we have collected from Books, Journals, website of the Supreme Audit Office (SAO) and other world audit Organizations and the association of the Variables of this research have stabilized by Chi-square test of SPSS. In conclusion of the research we can describe and solve two main questions. Does audit Can Increase Gov. revenue? And second; can audit remove or decrease Government Corruption? In the conclusion of this research we have described if a Government starts the process of audit and employs honest and professional people in that process of audit in the public administration then will increase the sum of income in the public administration and can solve their many problems and collect revenue in the Transparency figure. And if the personal of Government audit Organization have work honestly and performed his duty with faith then can decrease the value of corruption in the internal organization of Government. And the research argues that the relationship between audit and transparency of revenue is positive and when the transparency of audit is increase the sum of revenue will increase. And argue about the second hypothesis that there is negative or opposite association between Administrative Corruption and the transparency of revenue of the public administration.

This paper reports on an exploratory study which aims to improve our understanding of how the Chief Executive Officers of Victorian health services monitor strategic and operational performance in their organisations. As a component of a large scale human resource management study, we surveyed 130 Chief Executive Officers (CEOs) of Victorian health sector agencies. Our findings suggest that performance monitoring was more advanced among the larger Victorian health sector organisations, and that there were areas for improvement throughout the system. Overall, the CEOs reported limited use of performance indicators related to service and clinical perspectives, with financial and volume indicators most widely used. There was little evidence that these organisations had processes in place (such as benchmarking and linking required outcomes to staff performance management) to understand the implications of the performance information and translate them into management action. The finding...

Objectives: This study aimed to estimate and analyse the “actual” unit cost of providing key clinical services in selected rural district hospitals in the North of Vietnam. It also examined the relationship between actual costs and the levels of cost covered by the corresponding user fees paid by patients.Methods: This was a facility-based costing study which estimates the costs of health care services from the perspective of the service providers. Three rural district hospitals from three provinces in the North of Vietnam were purposively selected for this study. The “step-down” approach was applied.Results: There was little difference in the costs of an outpatient visit across the hospitals, but the costs of an operation and an inpatient day varied considerably. In terms of cost structure, personnel costs accounted for the highest share of total cost of the clinical services. The shares of operating cost were considerable while depreciation of buildings/equipments made up a small “proportion”. The study results revealed that the user fee levels were much lower than the actual costs of providing the corresponding services. The present study highlights the importance of costing data for hospital planning and management. Copyright © 2009 John Wiley & Sons, Ltd.

Objectives: This study aimed to estimate and analyse the “actual” unit cost of providing key clinical services in selected rural district hospitals in the North of Vietnam. It also examined the relationship between actual costs and the levels of cost covered by the corresponding user fees paid by patients.Methods: This was a facility-based costing study which estimates the costs of health care services from the perspective of the service providers. Three rural district hospitals from three provinces in the North of Vietnam were purposively selected for this study. The “step-down” approach was applied.Results: There was little difference in the costs of an outpatient visit across the hospitals, but the costs of an operation and an inpatient day varied considerably. In terms of cost structure, personnel costs accounted for the highest share of total cost of the clinical services. The shares of operating cost were considerable while depreciation of buildings/equipments made up a small “proportion”. The study results revealed that the user fee levels were much lower than the actual costs of providing the corresponding services. The present study highlights the importance of costing data for hospital planning and management. Copyright © 2009 John Wiley & Sons, Ltd.

Objectives: This study aimed to estimate and analyse the “actual” unit cost of providing key clinical services in selected rural district hospitals in the North of Vietnam. It also examined the relationship between actual costs and the levels of cost covered by the corresponding user fees paid by patients.Methods: This was a facility-based costing study which estimates the costs of health care services from the perspective of the service providers. Three rural district hospitals from three provinces in the North of Vietnam were purposively selected for this study. The “step-down” approach was applied.Results: There was little difference in the costs of an outpatient visit across the hospitals, but the costs of an operation and an inpatient day varied considerably. In terms of cost structure, personnel costs accounted for the highest share of total cost of the clinical services. The shares of operating cost were considerable while depreciation of buildings/equipments made up a small “proportion”. The study results revealed that the user fee levels were much lower than the actual costs of providing the corresponding services. The present study highlights the importance of costing data for hospital planning and management. Copyright © 2009 John Wiley & Sons, Ltd.

Objectives: This study aimed to estimate and analyse the “actual” unit cost of providing key clinical services in selected rural district hospitals in the North of Vietnam. It also examined the relationship between actual costs and the levels of cost covered by the corresponding user fees paid by patients.Methods: This was a facility-based costing study which estimates the costs of health care services from the perspective of the service providers. Three rural district hospitals from three provinces in the North of Vietnam were purposively selected for this study. The “step-down” approach was applied.Results: There was little difference in the costs of an outpatient visit across the hospitals, but the costs of an operation and an inpatient day varied considerably. In terms of cost structure, personnel costs accounted for the highest share of total cost of the clinical services. The shares of operating cost were considerable while depreciation of buildings/equipments made up a small “proportion”. The study results revealed that the user fee levels were much lower than the actual costs of providing the corresponding services. The present study highlights the importance of costing data for hospital planning and management. Copyright © 2009 John Wiley & Sons, Ltd.

The study's general objective is to analyze the role of internal financial audit, as an anti-irregularity agent. It has specifically aimed at Searching in the literature the importance of internal auditing in aggregating values of administrative probity, analyzing contributions provided by internal auditing and investigating the differences between fraud and errors committed internally. This is a study of a basic nature, with an explanatory procedure, carried out using the reviews and opinion of the authors who addressed similar issues. For the selection of sources, the following inclusion descriptors were considered: internal financial audit, irregularities (i.e. fraud, error, money laundering) and the theme addressed, and for exclusion: Articles that escaped the line of research and articles considered repeated concerning the theme. The period from 2015 to 2021 was considered. The research was considered satisfactory, concerning the theme addressed.

The study's general objective is to analyze the role of internal financial audit, as an anti-irregularity agent. It has specifically aimed at Searching in the literature the importance of internal auditing in aggregating values of administrative probity, analyzing contributions provided by internal auditing and investigating the differences between fraud and errors committed internally. This is a study of a basic nature, with an explanatory procedure, carried out using the reviews and opinion of the authors who addressed similar issues. For the selection of sources, the following inclusion descriptors were considered: internal financial audit, irregularities (i.e. fraud, error, money laundering) and the theme addressed, and for exclusion: Articles that escaped the line of research and articles considered repeated concerning the theme. The period from 2015 to 2021 was considered. The research was considered satisfactory, concerning the theme addressed.