An audit of audits at a children's hospital over a six year period showed that 27.8% fulfilled the criteria for a full audit and 22.2% were re-audited. It is recommended that newcomers to audit are given training on audit methodology and that all audit departments should audit their audits annually.

Identifying factors/latent constructs deemed to influence internal audit effectiveness (IAE), through identifying variables used as measures of and hypothesising which have a statistically significant relationship with IAE was the primary objective. Secondary objectives involved exploring perceptions viewpoints auditing providing general recommendations. To achieve above objectives, questionnai...

The research explores a strategic control model by the emphasis on the green approach based on Simons’ levers of control framework. Special consideration is paid for assessing how much green is the organization. The purpose of this paper is to design a strategic control model for Audit institute of social security organization of Iran. The data is gathered from social security organization and ...

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...

This paper investigates the effect of non-audit services on audit quality. Following the announcement of the requirement to disclose non-audit fees, approximately one-third of UK quoted companies disclosed before the requirement became effective. Whilst distressed companies were more likely to disclose early, auditor size, directors’ shareholdings and non-audit fees were not signiŽ cantly corre...

Recent guidelines recommend that where appro priate, procedures for the development of audit in medicine and professions allied to medicine can be replaced by comprehensive multidisciplinary audit of services. The Royal College of Psychiatrists (1990) suggests that clinical audit, involving the work of other staffin the multidisciplinary team, is preferable to purely medical audit. Given the im...