Since 2002, regulations have changed the landscape of internal audit as well as how many internal audit departments are viewed by senior management and the board, making it difficult for internal audit, especially small and medium departments, to maintain a role in the risk management process. Many companies are beginning to realize the benefit of using business intelligence in the risk managem...

Background: Evolution of the audit profession and its ability to gain public trust will depend on compliance with code of professional ethics. Fraudulent activities indicate the weakness of the ruling ethical values in work and training environment. The purpose of the present study is to investigate the relationship between emotional intelligence, ethical climates and ethical values of companie...

OBJECTIVES Antimicrobial stewardship (AMS) programmes have been developed with the intention of reducing inappropriate and unnecessary use of antimicrobials, while improving the quality of patient care and locally helping prevent the development of antimicrobial resistance. An important aspect of AMS programmes is the qualitative assessment of prescribing through antimicrobial prescribing surve...

The audit of the health and safety management system is understood as a form and tool of controlling. The objective of the audit is to define whether the undertaken measures and the obtained results are in conformity with the predicted assumptions or plans, whether the agreed decisions have been implemented and whether they are suitable in view of the accepted health and safety policy. This pap...

Audit is becoming an increasingly important tool for use in medical practice under the auspices of clinical governance, and the expectation for trainees to participate in audit is increasing. The Royal College of Paediatrics and Child Health recommends that specialist registrar trainees perform yearly audit during their training and audits performed during Higher Specialist Training form part o...

BACKGROUND To determine how trail characteristics may influence use, reliable and valid audit tools are needed. METHODS The Path Environment Audit Tool (PEAT) was developed with design, amenity, and aesthetics/maintenance items. Two observers independently audited 185 trail segments at 6 Massachusetts facilities. GPS-derived items were used as a "gold standard." Kappa (k) statistics, observed...

this study aims at investigating the impacts of mandatory audit firm rotation (mafr) on audit fees and audit market compeition among firms listed on tehran stock exchange (tse). since 2007 firms listed on tse are not allowed to use services of any single audit firm for more than 4 consecutive years. we tested our hypotheses using multivariate regression analysis and mean comparison test. our sa...

In this paper, we introduce Audlib, an extendable tool for generating security-relevant information on Unix systems. Audlib is a wrapper environment that generates application level audit information from existing executable programs. Audlib is not a detection system, instead it is designed to supplement existing audit systems and work transparently with them. Audlib records information that is...

BACKGROUND This program examined the impact of clinical guidelines and a 3 year self audit process on general practitioners' diagnosis and management of gastro-oesophageal reflux disease. METHODS Nine hundred and sixty-six Australian GPs participated in a retrospective five step clinical audit reporting on data for 28,622 patients. RESULTS General practitioners demonstrated significant impr...

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...