This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits...

Section 404 of the Sarbanes-Oxley Act of 2002 (SOX) requires that companies subject to the Securities and Exchange Act of 1934 include in their annual reports a report of management on the company's internal control over fmancial reporting. This must contain management's assessment and a statement of the effectiveness of the controls. Almost no guidance, however, has been provided on how to eva...

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 ...

OBJECTIVES To follow-up on the process of implementing clinical audits of obstetric cases in Morocco as recommended by the Ministry of Health (2001) and to explore both the barriers to and factors facilitating sustainability of clinical audits. METHOD Questionnaires were sent to heads of all 61 Moroccan health provinces (response rate 69%) to ask if their maternity units had implemented clini...

BACKGROUND The Victorian Audit of Surgical Mortality (VASM) is designed to improve the level of patient care by educating surgeons of areas for improvement in patient management during a surgical admission. Coronial data obtained via the National Coronial Information System were used as an independent method to validate the cause of death as determined by the treating surgeon. METHOD The audi...