the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...

Introduction: Extensive use of diagnostic radiology is the largest contributor to total population radiation doses. Thus, appropriate equipment and safe practice are necessary for good-quality images with optimal doses. This study aimed to perform quality control (QC) audit for radiography and fluoroscopy devices owned by private sector in Syria (2005-2013) to verify compliance of performance o...

a data base audit trail. It is defined here to be a generalized recording of " who did what to whom, when, and in what sequence. " This information is to be used to satisfy system integrity, recovery, auditing, and security requirements of advanced integrated data baseldata communications systems. This paper hypothesizes what information must be retained in the audit trail to permit recovery an...

We report the design of a three-arm RCT to compare the effectiveness of enhanced audit and feedback strategies for the translation into practice of published guidance on antibiotic prescribing in dentistry. The trial uses linked healthcare data from administrative datasets (dental workforce data linked with claims for treatment provision and pharmacy data) in five aspects of the trial to: 1. id...

OBJECTIVE To develop and evaluate tools for the audit of spasticity management with botulinum toxin. DESIGN Audit tools to assess the organisation of services and process of care were developed with a consensus process. The tools were piloted across 8 services using a retrospective case note audit. Inter-rater reliability was assessed, using percentage agreement and kappa scores. Clinicians i...

In this paper we report on the approach we have developed and the lessons we have learned in an implementation of the monitoring and control layer for continuous monitoring of business process controls (CMBPC) in the US internal IT audit department of Siemens Corporation. The architecture developed by us implements a completely independent CMBPC system running on top of Siemens’ own enterprise ...

BACKGROUND Between 5% and 25% of cardiac imaging tests are performed for inappropriate indications. Studies have examined the impact of appropriate use criteria-based quality improvement initiatives on inappropriate testing, but they have not been systematically evaluated. METHODS AND RESULTS We performed a systematic review of studies evaluating quality improvement initiatives aimed at reduc...

BACKGROUND We describe how we used the framework of the U.S. Department of Veterans Affairs (VA) Quality Enhancement Research Initiative (QUERI) to develop a program to improve rates of diagnostic testing for the Human Immunodeficiency Virus (HIV). This venture was prompted by the observation by the CDC that 25% of HIV-infected patients do not know their diagnosis - a point of substantial impor...