The concept of a “Fraud Triangle” is introduced to the professional literature in SAS No. 99, Consideration of Fraud in a Financial Statement Audit. The Fraud Triangle consists of three conditions generally present when fraud occurs: Incentive/Pressure, Opportunity, and Attitude/ Rationalizations. Input from forensic experts, academics and others consistently show that evaluation of information...

Objective: Constipation is the most common and often most debilitating adverse effect associated with opioid use. Opioid-induced constipation persists for the duration of therapy. The aims of this clinical audit were to investigate the GP management of opioid-induced constipation, gain insights on how to improve its management and determine if the audit could improve the management of opioid-in...

The strategic importance of knowledge in today's organisation has been discussed extensively and research has looked at various issues in developing knowledge management systems. Both the characterisation of knowledge and alternate models for understanding the acquisition and use of such knowledge have taken on significant prominence. This is due to the complexities associated with acquiring an...

Journal of Research and Practice in Information Technology, Vol. 34, No. 1, February 2002 47 Information Systems Audit Trails; An Australian Government Survey Caroline Allinson Manager Information Security, Information Management Division, Queensland Police Service, GPO Box 1440, BRISBANE Qld 4001, Australia. and Information Security Research Centre (ISRC), Queensland University of Technology, ...

AIM To investigate the factors that influence the successful implementation of audit in a palliative care setting. BACKGROUND Quality assurance is a necessary component of contemporary health care. In the past, palliative care has not generally been subject to systems of audit and quality management. However in recent years the need for all health care organizations to have clear policies and...

BACKGROUND Kenya has implemented the Strengthening Laboratory Management Toward Accreditation (SLMTA) programme to facilitate quality improvement in medical laboratories and to support national accreditation goals. Continuous quality improvement after SLMTA completion is needed to ensure sustainability and continue progress toward accreditation. METHODS Audits were conducted by qualified, ind...