How to set up an audit.
نویسنده
چکیده
Accountability by surgeons for the work they undertake is now seen by health service management in the United Kingdom as a high priority.'2 In December 1987 the Royal College of Surgeons made it clear that hospitals and their surgical training posts would not be recognised unless audit and exercises in quality control were performed regularly. These and other recent events, such as initiatives for managing resources, have sharply focused the need for accurate information on clinical activity. Surgeons are increasingly prepared to undertake some form of clinical audit for reasons beside these external influences. They have been motivated by aspects of audit ranging from administrative efficiency3 to clinical quality control4 and possibly by a perception that data collected by a surgical team will be more accurate than those collected by medical records clerks.' In an extreme case a firm was accused of being "unproductive" on the basis of erroneous data.6 They are probably also aware of some of the lessons that can be learnt from critical self audit.78
منابع مشابه
How to Set up an Effective Food Tax?; Comment on “Food Taxes: A New Holy Grail?”
Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than...
متن کاملThe relation between audit fee cuts during the economic crisis and audit quality
The economic crisis presents a unique opportunity to study how auditors respond to an exogenous shock to the clients' operating environment. Also, due to the economic crisis, some of auditors are under pressure from clients to cut audit fees during the crisis. In Iran, due to inflationary conditions, this issue manifests itself mainly in the form of an increase in auditing fees to a lesser exte...
متن کاملIdentifying Factors Affecting VAT Auditing Risks (Case Study of Firms Accepted in Tehran Sock Exchange)
The value-added tax system in Iran has recently been focused due to its infancy, and consequently many aspects of its auditing quality, and strategies for achieving and improving the quality have not been explained. Also, it is important to asses VAT taxpayers risks in order to formulate an effective plan for selecting taxpayers for tax audit with the aim of increasing efficiency and effectiven...
متن کاملمدیر موفق کیست؟
Who is a really successful manager? A manager who spends less money, or the one who earns more? A manager who can survive for a longer period of time, or an administrator who expands his organization, and opens up new branches? Which one is the most successful? The article tries to answer these questions and provides, some simple guidlines for the managers in every domain of management who wan...
متن کاملA Top-Down Approach Towards Translating Organizational Security Policy Directives to System Audit Configuration
There is a significant gap between the stated objectives of organizational security found in corporate security policy and the audit configuration of event logs present on IT systems. Audit configuration has always been a bottom-up process. As a result, the design and implementation of audit configurations is often constrained by the audit management interface that often models operating system...
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:
- BMJ
دوره 298 6688 شماره
صفحات -
تاریخ انتشار 1989