The purpose of this study is to examine and analyze whether the quality auditor, audit committee, delay tenure affect quality. This uses a banking population listed on BEI amounting 45 banks, sample that meets criteria as many 43 banks. technique used observation data logistic regression with SPSS 21 application. From test results, it can be concluded partially or simultaneously auditors, commi...

Last year in this journal Hopkins' reviewed the various approaches to "medical audit", and looked at how such audit is likely to develop over the next few years. The essence of his article seems to be that medical audit, if successful, should improve the quality of care. However, Hopkins can provide no evidence that any of the three approaches to medical audit which he outlines achieves this ob...

We present constructs that create, manage, and verify digital audit trails for versioning file systems. Based upon a small amount of data published to a third party, a file system commits to a version history. At a later date, an auditor uses the published data to verify the contents of the file system at any point in time. Digital audit trails create an analog of the paper audit process for fi...

AIM To set up a programme of internal laboratory audit in a medical microbiology laboratory. METHODS A model of laboratory based process audit is described. Laboratory activities were examined in turn by specimen type. Standards were set using laboratory standard operating procedures; practice was observed using a purpose designed questionnaire and the data were analysed by computer; performa...

Industrial energy consumption lies between 30% and 70% of the total energy consumed in selected countries. Cement production is one of the most energy intensive industries all around the world. This paper deals with an energy audit analysis in a cement plant in Iran. In all recent works, after performing an energy audit, different strategies are offered to reduce energy losses. Generally, these...

Problem: An initial audit of the care provided to emergency asthma patients by the ambulance service was carried out in 1996. Some under-recognition and under-treatment of severe asthma was found as well as a lack of documentation of patient condition on scene. A re-audit was undertaken in 1999. Design: A multidisciplinary advisory group was reconvened. The same method was adopted as for the fi...

This paper aims to (1) analyze the profiles of transgressors (detected evaders); (2) examine reason(s) that triggered a tax audit, causes of tax evasion, audit timeframe and tax penalty charged; and (3) to assess if tax auditors followed the guidelines as stated in the ‘Tax Audit Framework’ when conducting tax audits. In 2011, the Inland Revenue Board Malaysia (IRBM) had audited and finalized 5...