Issues concerning the quality of care service improvement have become of national importance in the health-care system for both developed and developing countries. Internal audit is effective and efficient method to improve the quality of care in various health care facilities. Data from 452 outpatient cards of the case patients with arterial hypertension were analyzed, the level of awareness a...

This study attempts to examine the effects of task characteristics and accountability on audit judgment. We found that when the audit task is less structured, such as in analytical reviews, auditors will manifest an attitudinal shift toward the preference of the agent to whom they are accountable. When the audit task is structured such as in internal control evaluations, an attitudinal shift wi...

Bu çalışma, kamu üniversitelerinde görevli iç denetçilerin denetim faaliyetinin etkinliğindeki mesleki şüpheciliğin rolünü tespit etmek amacıyla yapılmıştır. Anket yardımıyla elde edilen veriler SPSS for Windows 25.0 programında yararlanılarak analiz edilmiştir. Yapılan sonucunda; denetimin etkinliği üzerine olumlu bir katkısının olduğu sonucuna ulaşılmıştır. Ancak, katılımcıların tanımlayıcı ö...

This paper presents a state-of-the-art survey of the operations research models developed for internal audit planning. Two alternative approaches have been followed in the literature for audit planning: (1) identifying the optimal audit frequency; and (2) determining the optimal audit resource allocation. The first approach identifies the elapsed time between two successive audits, which can be...

BACKGROUND Cost effectiveness analysis is an established technique for evaluation of delivery of health care, but its use to evaluate clinical audit is rarely reported. Thrombolysis for suspected acute myocardial infarction is a commonly used therapy of established effectiveness and an appropriate subject for audit in many healthcare settings. OBJECTIVE To measure the cost effectiveness of au...

Internal audit effectiveness has become critical in helping businesses achieve their objectives. In today’s business world, information technology (IT) is frequently used internal activities. auditing an important part of organization’s control. Because and play such roles each firm, this study looks at the function organizational culture (OC) mediating link between efficacy Jordanian public se...

The aim of present study is to examine the factors that have an impact on internal audit effectiveness (IAE) in Turkey. datas research were obtained from 187 auditors who are members Institute Internal Auditors-Turkey, working private sector organizations through questionnaire prepared as a result item pool assessment. relationship between IAE and six main revealed by applying Principle Compone...

Audit firms are faced with increasing demands for audit efficiency and effectiveness. Increasing knowledge sharing in audit engagements can help them respond to this challenge, and this study seeks to advance understanding of the extent and determinants of such sharing. Data collected from auditors of two Big Four audit firms suggest that both firms have high, but far from complete, levels of k...