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...

key dissimilarities between thermophilic and mesophilic anaerobic digestion of waste activated sludge (was) were experimentally studied in this research. typical was with total solids (ts) concentrations of 30 and 60 g/l were digested anaerobically in a batch digester at mesophilic and thermophilic temperatures. solids reduction, total cod changes, the production of different volatile fatty ...

introduction: although significant development in the field of medicine is achieved, sepsis is still a major issue threatening humans’ lives. this study was aimed to audit the management of severe sepsis and septic shock patients in emergency department (ed) according to the present standard guidelines. method: this is a prospective audit on approaching adult septic patients who were admitted t...

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.

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...

The result of audit designation is significantly influenced by the audit evidence collected when planning the audit and the degree of detection risk is further depends on the amount of audit evidence. Therefore, when the assessment factors of detection risk are more objective and correct, audit costs and the risk of audit failure can be reduced. Thus, the aim of this paper is to design an audit...

In modern organizations, Information and Communication Technologies are used to support the organizations’ activities. To manage the quality of the organization processes, audit processes are implemented. Also, the audit processes can aim the quality of ICT systems themselves because their involvement in organization processes. The paper investigates the ways in which a quality management can b...

The present study aims at investigating the impact of the presence of audit committee and its characteristics on the corporate information environment. These characteristics include independence, financial expertise, size, and the gender of the audit committee. Although several methods have been discussed for measuring information environment in the accounting and finance literature, this resea...