Criteria for a Benefit–Risk Model: a Conceptual Framework

A Risk Model to Opine on Internal Control

Accounting Horizons ◽

10.2308/acch.2010.24.1.65 ◽

2010 ◽

Vol 24 (1) ◽

pp. 65-78 ◽

Cited By ~ 19

Author(s):

Abraham D. Akresh

Keyword(s):

Conceptual Framework ◽

Internal Control ◽

Risk Model ◽

Financial Statements ◽

Financial Statement ◽

Material Weakness ◽

Audit Risk ◽

Audit Risk Model ◽

Auditing Standards

SYNOPSIS: In recent years, auditors have reported on the effectiveness of internal control, usually as part of integrated audits. The audit risk model currently in auditing standards was designed for financial statement audits, not internal control audits—a key part of integrated audits. Because the audit of processes (internal control) is conceptually different from the audit of outputs (financial statements), the auditor needs a different risk model to provide a conceptual framework for internal control audits. The model I propose1 provides the auditor a method to determine the appropriate nature, timing, and extent of testing in an integrated audit. My model is focused on the risk of material weakness, rather than the risk of material misstatement. I also show how the auditor would use two different models in an integrated audit.

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A conceptual framework for advanced practice: an action research project operationalizing anadvanced practitioner/consultant nurse role

Journal of Clinical Nursing ◽

10.1046/j.1365-2702.1997.00143.x ◽

1997 ◽

Vol 6 (3) ◽

pp. 179-190 ◽

Cited By ~ 20

Author(s):

Kim Manley

Keyword(s):

Action Research ◽

Conceptual Framework ◽

Advanced Practice ◽

Action Research Project ◽

Research Project ◽

Nurse Role

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244 Derivation and validation of a clinical risk-model in heart failure based on 6-min walk test performance and NT-proBNP status

European Journal of Heart Failure Supplements ◽

10.1016/s1567-4215(07)60125-8 ◽

2007 ◽

Vol 6 (1) ◽

pp. 46-46

Author(s):

L FRANKENSTEIN ◽

L INGLE ◽

A REMPPIS ◽

D SCHELLBERG ◽

C SIGG ◽

...

Keyword(s):

Heart Failure ◽

Test Performance ◽

Risk Model ◽

Walk Test ◽

Clinical Risk

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Evaluating research in developmental disabilities: a conceptual framework for reviewing treatment outcomes

Developmental Medicine & Child Neurology ◽

10.1017/s0012162299000110 ◽

1999 ◽

Vol 41 (1) ◽

pp. 55-59 ◽

Cited By ~ 51

Author(s):

Charlene Butler ◽

Henry Chambers ◽

Murray Goldstein ◽

Susan Harris ◽

Judy Leach ◽

...

Keyword(s):

Developmental Disabilities ◽

Conceptual Framework ◽

Treatment Outcomes

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Understanding Why Older People Develop a Wish to Die

Crisis ◽

10.1027/0227-5910/a000078 ◽

2011 ◽

Vol 32 (4) ◽

pp. 204-216 ◽

Cited By ~ 52

Author(s):

M. L. Rurup ◽

H. R. W. Pasman ◽

J. Goedhart ◽

D. J. H. Deeg ◽

A. J. F. M. Kerkhof ◽

...

Keyword(s):

Older People ◽

Cohort Studies ◽

Conceptual Framework ◽

Life Events ◽

Traumatic Life Events ◽

Quantitative Studies ◽

Wish To Die ◽

Open Coding ◽

Death Wishes ◽

Depth Interviews

Background: Quantitative studies in several European countries showed that 10–20% of older people have or have had a wish to die. Aims: To improve our understanding of why some older people develop a wish to die. Methods: In-depth interviews with people with a wish to die (n = 31) were carried out. Through open coding and inductive analysis, we developed a conceptual framework to describe the development of death wishes. Respondents were selected from two cohort studies. Results: The wish to die had either been triggered suddenly after traumatic life events or had developed gradually after a life full of adversity, as a consequence of aging or illness, or after recurring depression. The respondents were in a situation they considered unacceptable, yet they felt they had no control to change their situation and thus progressively “gave up” trying. Recurring themes included being widowed, feeling lonely, being a victim, being dependent, and wanting to be useful. Developing thoughts about death as a positive thing or a release from problems seemed to them like a way to reclaim control. Conclusions: People who wish to die originally develop thoughts about death as a positive solution to life events or to an adverse situation, and eventually reach a balance of the wish to live and to die.

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