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...

Abstract This study aims to analyze the effectiveness of implementation internal audit in BPJS Ketenagakerjaan. involved 8 informants consisting Assistant Head Internal Audit Department, Auditor, and Branch Head. Measurement this uses IPPF Practice Guide: Measuring Effectiveness Efficiency from Institute Auditors which consists basic measures, services stakeholders, technical development, innov...

in this paper, we propose a sensitivity analysis for evaluating the effectiveness of recovery solutions in the case of disturbed rail operations. indeed, when failures or breakdowns occur during daily service, new strategies have to be implemented so as to react appropriately and re-establish ordinary conditions as rapidly as possible. in this context, the use of rail simulation is vital: for e...

In this article, the association between the strength of information technology controls over management information systems and the subsequent forecasting ability of the information produced by those systems is investigated. The Sarbanes–Oxley Act of 2002 highlights the importance of information system controls by requiring management and auditors to report on the effectiveness of internal con...

The purpose of this study is to examine the factors determining the performance of the internal audit (IA) in the context of internal auditors’ work environments. This includes Enterprise Risk Management (ERM) implementation, the Enterprise Resource Planning (ERP) system, the use of auditing software and the internal auditors’ IT (information technology) competence. Although a number of recent ...

introduction: we can facilitate hospital management and prevent organizational crises by applying quality management principles. gharazi hospital in isfahan set up a quality management system in 1380 and in 1381 received iso 9001 , 2000 certificates. this study compared the quality management principles and the quality management system established in this hospital. methods: it is a cross-secti...

introduction: applying quality management systems can be useful for the development of health care organizations standards, services, quality improvement and costs reduction. the purpose of this study is to investigate the possibility of applying quality management system iso9001/2000 in hospitals affiliated with medical sciences universities from managers' viewpoints. methods and materials: it...