نتایج جستجو برای: audit

تعداد نتایج: 27673  

Journal: :The British journal of general practice : the journal of the Royal College of General Practitioners 1998
H Hearnshaw R Baker A Cooper

BACKGROUND Since 1991, all general practices have been encouraged to undertake clinical audit. Audit groups report that participation is high, and some local surveys have been undertaken, but no detailed national survey has been reported. AIM To determine audit activities in general practices and the perceptions of general practitioners (GPs) regarding the future of clinical audit in primary ...

2013
Anna L Bowring Maelenn Gouillou Margaret Hellard Paul Dietze

BACKGROUND The 10-item Alcohol Use Disorders Identification Test (AUDIT-10) is commonly used to monitor harmful alcohol consumption among high-risk groups, including young people. However, time and space constraints have generated interest for shortened versions. Commonly used variations are the AUDIT-C (three questions) and the Fast Alcohol Screening Test (FAST) (four questions), but their uti...

2010
Zanchun Xie Chun Cai Jianming Ye ZANCHUN XIE CHUN CAI JIANMING YE

The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any association with abnormal audit fees. In this paper, we hypothesize that firms engage in audit opinion shopping and pay an abnormal audit fee only when their degree of accounting quality is low. To examine the issue, we group firms on the basis of their change in return on assets (R...

Journal: :Irish medical journal 2013
A Grover E Duggan

We audited verbal handover of information by anaesthetists to recovery room nurses based on Situation, Background, Assessment and Recommendation. In Audit A, 100 handovers for elective procedures were included. For audit B, a second cohort of 100 patients was examined post educational session. There was an improvement in handover of medical background (46.15% Audit A, 77% Audit B, p < 0.001) an...

2010
Dušan Malindžák Zuzana Marková

Complex logistics audit system Complex logistics audit system is a tool for realization of logistical audit in the company. The current methods for logistics audit are based on “ad hok” analysis of logisticsl system. This paper describes system for complex logistics audit. It is a global diagnostics of logistics processes and functions of enterprise. The goal of logistics audit is to provide co...

1999
Francesco Bonchi Fosca Giannotti Gianni Mainetto Dino Pedreschi

Planning adequate audit strategies is a key success factor in "a posteriori" fraud detection, e.g., in the fiscal and insurance domains, where audits are intended to detect tax evasion and fraudulent claims. A case study is presented in this paper, which illustrates how techniques based on classification can be used to support the task of planning audit strategies. The proposed approach is sens...

Journal: :Postgraduate medical journal 1997
A Johansen

The British Geriatrics Society has described 16 training objectives for senior house officers (SHOs) in geriatric medicine. We have developed these into an audit standard, and in a controlled trial we consider the effectiveness of audit as a means of monitoring and improving SHO training. SHOs from three hospitals were sent a questionnaire asking about the adequacy of formal and informal traini...

Journal: :International journal of gynaecology and obstetrics: the official organ of the International Federation of Gynaecology and Obstetrics 2009
Robert Pattinson Kate Kerber Peter Waiswa Louise T Day Felicity Mussell S K Asiruddin Hannah Blencowe Joy E Lawn

BACKGROUND In high-income countries, national mortality audits are associated with improved quality of care, but there has been no previous systematic review of perinatal audit in low- and middle-income settings. OBJECTIVES To present a systematic review of facility-based perinatal mortality audit in low- and middle-income countries, and review information regarding community audit. RESULTS...

2014
Kate E Delaney Amy K Lee Gwen T Lapham Anna D Rubinsky Laura J Chavez Katharine A Bradley

BACKGROUND The AUDIT-C is an extensively validated screen for unhealthy alcohol use (i.e. drinking above recommended limits or alcohol use disorder), which consists of three questions about alcohol consumption. AUDIT-C scores ≥4 points for men and ≥3 for women are considered positive screens based on US validation studies that compared the AUDIT-C to "gold standard" measures of unhealthy alcoho...

Increasing the number of audit firms and increasing the level of expectations and environmental changes make the issue of competition among audit firms more complex and reveal the levels of information for users and stakeholders more dynamic. The role of audit firms is considered to be critical to the promotion of social trust, and institutions that do not have the ability to compete in this fi...

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