BACKGROUND Improving the quality of health care requires a range of evidence-based activities. Audit and feedback is commonly used as a quality improvement tool in the UK National Health Service [NHS]. We set out to assess whether current guidance and systematic review evidence can sufficiently inform practical decisions about how to use audit and feedback to improve quality of care. METHODS ...

the main purpose of this paper is survy of factors associated with reliance of external auditors on entenal adutors work , reliance on internal auditors work has significant influence on cost saving and obtaining more services to client with the same cost. optimal utilization of internal audit work can improve both the efficiency and the effectiveness of external audits and can enhance the valu...

The Sarbanes-Oxley Act (SOX) mandates management evaluation and independent audits of internal control effectiveness. The mandate is costly to firms but may yield benefits through lower information risk that translates into lower cost of equity. We use unaudited pre-SOX 404 disclosures and SOX 404 audit opinions to assess how changes in internal control quality affect firm risk and cost of equi...

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...

background increasing demand for limited healthcare resources raises questions about appropriate use of inpatient beds. in the first paediatric bed utilisation study at a regional university centre in ireland, we conducted a cross-sectional study to audit the utilisation of inpatient beds at the regional paediatric unit (rpu) in university hospital limerick (uhl), limerick, ireland and also exa...

background: the purpose of this work is to discover and analyze errors and incidents in some radiotherapy centers, and to introduce methods that could reduce their occurrences, especially those which had happened due to the use of improper and inadequate equipment. this work is a first step toward clarifying the role of education in a risk-conscious culture, and changing the attitude of radioth...

The aim of this study is to build empirical evidence that audit committee composition, internal function, and quality all have an impact on voluntary disclosure. Data in was collected from manufacturing companies listed the Indonesia Stock Exchange (IDX) between 2015 2019. In study, samples were determined using purposive sampling techniques with criteria tailored data requirements. After sampl...