Accepted 6 May 1997 Summary The British Geriatrics Society has described 16 training objectives for senior house officers (SHOs) in geriatric medicine. We have developed these into an audit standard, and in a controlled trial we consider the effectiveness of audit as a means of monitoring and improving SHO training. SHOs from three hospitals were sent a questionnaire asking about the adequacy o...

In Malaysia, all companies are required to have their accounts audited. However, the application of this mandatory requirement on small companies is currently under review, and the issue is whether audit firms could survive should voluntary audit be implemented. Salleh et al. (2008) surveyed the perception of small audit firms on this issue. Most of the respondents perceived that the benefits d...

Tamperproof audit logs are an essential tool for computer forensics. Building on the work in [SK98,SK99], we show how to build a tamperproof audit log where the amount of information exchange required to verify the entries in the audit log is greatly reduced. By making audit-log verification more efficient, this system is more suitable for implementation in low-bandwidth environments.

& Clinical audit in radiology is not yet universally practised. & The EC Euratom Directive states that clinical audit should be carried out in the field of radiology. & EC Guidelines on Clinical Audit for Medical Radiological Practices are now available. & Much developmental work is required before clinical audit is comprehensively practised throughout Europe.

We apply voting theory to the context of audit committees and examine how the even– odd nature of audit committees is related to earnings quality. We hypothesize that an audit committee with an odd number of directors can improve the committee’s voting efficiency by better aggregating directors’ information and thus enhance the quality of committee decisions, as compared with an audit committee...

Modern organizations (e.g., hospitals, social networks, government agencies) rely heavily on audit to detect and punish insiders who inappropriately access and disclose confidential information. Recent work on audit games models the strategic interaction between an auditor with a single audit resource and auditees as a Stackelberg game, augmenting associated well-studied security games with a c...

1. Please clarify in the background section that the validity of the AUDIT-C among young people in a non-clinical setting has been evaluated: (Dawson, Grant et al. 2005). Please refer to reviewer comment 3 below. 2. Please clarify in the conclusion section that four-item AUDIT variations scored more consistently high on all evaluated statistics (as the statistics were not tests and “tests” coul...

According to a method of earnings management activities that administrators can manage reported earnings from the definition of real activity. In particular they can be located across time and activities in a way that accounting period to achieve a certain revenue target. Conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remar...

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...