The Government's proposals for the reform of the National Health Service' have met with a mixed response. Amidst the controversy one item has received widespread support. Increasingly it is recognized that medical audit is an essential component of high quality clinical practice, and the United Kingdom can no longer lag behind countries such as the United States, Australia and the Netherlands2 ...

External auditors are very important for third partite because they add credibility to financial statements and third party can make decision in accord of financial statement audited. In recent years, the auditing and accounting profession faced scrutiny because of auditing scandals. Recent high profile accounting controversies such as Enron and World have highlighted the continuing debate abou...

Clinical governance provides a framework for accountability and quality improvement. While research is concerned with discovering the right thing to do, audit is concerned with ensuring that the right thing is done. A First class service 2 outlined structures within the National Health Service (NHS) for setting standards: the National Institute of Clinical Excellence (NICE) and the National Ser...

The purpose of this study was to explore the audits, quality assurance (QA) programmes and legal frameworks used in selected abattoirs in Zimbabwe and slaughterhouse workers' perceptions on their effectiveness. Data on slaughterhouse workers was gathered through a self-completed questionnaire and additional information was obtained from slaughterhouse and government records. External auditing w...

In this paper we describe a new approach for the integrity of audit records. We show how to simultaneously establish the integrity of an entire audit data set and of any derived subsets, adapting techniques that have been used before for redactable signatures. In addition, our algorithms allow for the pseudonymization of data fields, cryptographically enforcing the consistency of chosen pseudon...

Internal and external auditors play an increasingly important role for building up trust and confidence in today’s economic cycle. To ensure effective and efficient audits, current audit standards demand from auditors to gain an indepth understanding of the clients’ business processes. In this context, seminal research results indicate that type and number of documentation formats have a signif...

The concern that investment in Information Systems (IS) is not delivering anticipated value and benefits is compounded by the difficulty in demonstrating IS value using traditional mechanistic evaluation methods. This is currently an important issue in the UK pubic sector, where the audit commission is employing traditional IS evaluation approaches in external inspections. Using the current lit...

This study aims to analyze the effect of audit tenure, auditor reputation and KAP rotation on quality, either partially or simultaneously in Indonesian companies, namely manufacturing basic chemical industrial sectors listed IDX for 2015-2019 period. The method used is a quantitative method, where population take total especially companies sector Indonesia from period, which as many 76 companie...