Coding Audits - A Positive Experience.
نویسندگان
چکیده
منابع مشابه
Voluntary Audits versus Mandatory Audits
Exploiting a natural experiment in which voluntary audits replace mandatory audits for U.K. private companies, we analyze whether imposing audits suppresses valuable information about the types of companies that would voluntarily choose to be audited. We control for the assurance benefits of auditing to isolate the role signaling plays by focusing on companies that are audited under both regime...
متن کاملA review of hospital medical record audits: implications for funding and training.
This paper summarises the findings of coding audits in seven hospitals and one re-audit conducted by the Health Department of Western Australia. The accuracy of the coding in the first audits, as measured by differences in AN-DRG assignment, varied from 83% to 93%. The accuracy of the coding in the re-audited hospital increased by 6% to 94.5%. The major coding problems related to incorrect abst...
متن کاملInvestigating Effect of Auditor's Professional Identity on the Competitive Nature of Clients, According to the Auditor's Experience
The professional identity of auditors is considered to be a behavioral and psychological feature that can be very effective in improving the quality of audits, helping to improve the level of corporate transparency and reducing the company's information asymmetry. Strengthening the strategic position of the investors in the capital market. The purpose of this Investigating Effect of Auditor's P...
متن کاملAuditing audits: the method of Oxfordshire Medical Audit Advisory Group.
OBJECTIVES To develop a systematic method for both summative and formative audit of practice audits, and to use the method to review Oxfordshire practice audits and to plan improvement. DESIGN Development of a coding system for the audit cycle subsequently used prospectively to assess audits reported to medical audit advisory group coordinators on practice visits. SETTING All 85 general pra...
متن کاملFactors associated with IT audits by the internal audit function
Responses from a large sample of 1,029 chief audit executives (CAEs) from Australia, Canada, New Zealand, the U.K./Ireland, and the U.S. are used to estimate the proportion of time spent by internal audit functions (IAF) on information technology (IT) audits. The sample is also used to investigate explanatory and control variables that are associated with the extent of IT audits by IAFs. The re...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
عنوان ژورنال:
- The HIM journal
دوره 35 3 شماره
صفحات -
تاریخ انتشار 2006