Verification / audit activity: All audits (excluding electronic compliance checks)

2021 ◽  
Keyword(s):  
Audit Activity

The EntrepreneurrS Role in the Performance Growth of the Financial Audit Activity in Romania

2015 ◽  
Author(s):  
Cristina Raluca Popescu ◽  
Veronica Adriana Popescu ◽  
Popescu Gheorghe
Keyword(s):  
Financial Audit ◽  
Audit Activity

Surgical audit: are we not closing the loop?

2018 ◽  
Vol 31 (8) ◽  
pp. 966-972 ◽  
Author(s):  
Declan Dunne ◽  
Nikhil Lal ◽  
Nagarajan Pranesh ◽  
Michael Spry ◽  
Christopher Mcfaul ◽  
...  
Keyword(s):  
No Value ◽  
General Surgery ◽  
Clinical Medicine ◽  
Multi Centre Study ◽  
Content Type ◽  
Closing The Loop ◽  
Audit Cycle ◽  
Surgical Audit ◽  
Audit Activity ◽  
Clinical Audits

PurposeA clinical audit is a key component of the clinical governance framework. The rate of audit completion in general surgery has not been investigated. The purpose of this paper is to assess the rates of audit activity and completion and explore the barriers to successful audit completion.Design/methodology/approachThis was a multi-centre study evaluating current surgical audit practice. A standardised audit proforma was designed. All clinical audits in general surgery during a two-year period were identified and retrospectively reviewed. Data held by the audit departments were collated, and individual audit teams were contacted to verify the data accuracy. Audit teams failing to complete the full audit cycle with a re-audit were asked to explain the underlying reasons behind this.FindingsOf the six trusts approached, two refused to participate, and one failed to initiate the project. A total of 39 audits were registered across three surgical directorates. Only 15 out of 39 audits completed at least one audit cycle, with 4 deemed of no value to re-audit. Only seven audits were completed to re-audit. Achieving a publication or a presentation was the most cited reason for not completing the audit loop.Originality/valueThis study demonstrates that the poor rates of audit completion rate found in other areas of clinical medicine pervade general surgery. Improved completion of an audit is essential and strategies to achieve this are urgently needed.

scholarly journals Senatorial Revision of I. N. Tolstoy of Yakutsk Region in 1844

2020 ◽  
pp. 271-290
Author(s):  
A. I. Arkhipova ◽  
P. P. Petrov
Keyword(s):  
Management System ◽  
Office Work ◽  
Regional Administration ◽  
City Hall ◽  
Russian State ◽  
National Archives ◽  
The Republic ◽  
Audit Activity ◽  
The 19Th Century ◽  
First Time

For the first time in historiography, an attempt is made to illuminate the activities of Senator I.N. Tolstoy in conducting an audit of the regional management system of the Yakutsk region. Particular attention is paid to the audit of office work of the Yakutsk regional administration and the Yakutsk city hall. The novelty of the study is in the fact that, based on an analysis of archival sources first introduced into scientific circulation, the specifics of the functioning of the regional administration in the second quarter of the 19th century is revealed, and the results of the audit are considered as prerequisites for expanding the rights of administrative independence of the Yakutsk region from the Irkutsk province. The relevance of the study is due to the fact that this was the only senatorial revision for all years in the territory of the vast and geographically remote Yakutsk region, which has not undergone extensive scientific study. In the course of the presentation of the substantive part, a review of the main directions of the audit activity in relation to the regional and district levels of government, as well as its inspection supervision of the activities of the lower administrative authorities, including the city hall, was performed. Based on the author’s development, it was proved that the senatorial audit, reflecting the attention of the imperial authorities to the periphery, was aimed primarily at increasing the efficiency of the Siberian suburbs management system on the example of the Yakutsk region through personnel shifts and elimination of identified office work disturbances. The study was based on documents first discovered in the archives of the Russian State Historical Archive and the National Archives of the Republic of Sakha (Yakutia).

scholarly journals Risks of cyber attacks on financial audit activity

2018 ◽  
Vol 16 (149) ◽  
pp. 140 ◽  
Author(s):  
Cristina Raluca Gh. Popescu ◽  
◽  
Gheorghe N. Popescu ◽  
Keyword(s):  
Cyber Attacks ◽  
Financial Audit ◽  
Audit Activity

scholarly journals Audit TI Perusahaan Konsultan Properti Untuk Evaluasi Pengelolaan Data (DS11)

2018 ◽  
Vol 5 (1) ◽  
pp. 119-127
Author(s):  
Lala Nilawati
Keyword(s):  
Decision Making ◽  
Information Technology ◽  
Information System ◽  
Competitive Advantage ◽  
Maturity Model ◽  
Scoring Method ◽  
Web Based ◽  
Increase Productivity ◽  
Audit Activity ◽  
It Audit

Abstrak Teknologi informasi (TI) menjadi bagian penting dalam menentukan keberhasilan perusahaan. TI memberikan kesempatan untuk mendapatkan keunggulan kompetitif dan menawarkan perlengkapan untuk meningkatkan produktifitas. PT Triexpi Properti Advisindo merupakan Perusahaan Konsultan dibidang properti, yang sudah menerapkan penggunaan teknologi informasi untuk pengelolaan data sistem informasi penyewaan properti yang berbasis web. Untuk memaksimal penggunaan teknologi informasi di perusahaan ini, maka akan dibutuhkan kegiatan audit IT. Audit TI yang dilakukan pada penelitian ini akan difokuskan untuk melakukan evaluasi terhadap rancangan database pada sistem informasi penyewaan properti pada PT Triexpi Properti Advisindo. Kegiatan audit TI ini bertujuan untuk evaluasi pengelolaan data pada sistem informasi penyewaan dengan menggunakan Domain Delivery & Support (DS)-DS11, yang membahas tentang bagaimana mengelola data secara efektif, yaitu dengan melakukan identifikasi kebutuhan data menggunakan kerangka kerja Cobit 4.1. Kemudian akan digunakan model maturity untuk mengontrol proses-proses TI, dengan menggunakan metode penilaian/scoring. Dengan adanya audit pada sistem informasi ini, diharapkan dapat menunjang semua kegiatan perusahaan dan memberikan informasi yang dibutuhkan baik oleh karyawan maupun Direktur dalam menentukan pengambilan keputusan. Kata Kunci: Audit TI, COBIT 4.1., Domain Delivery & Support (DS) - DS11 Abstract Information technology (IT) becomes an important part in determining the success of the company. IT provides an opportunity to gain competitive advantage and offer equipment to increase productivity. PT Triexpi Properti Advisindo is a property consultant company, which has applied the use of information technology for data management of web based property rental information system. To maximize the use of information technology in this company, it will require IT audit activities. IT audit conducted in this research will be focused to evaluate the database design on property information rental system at PT Triexpi Properti Advisindo. This IT audit activity aims to evaluate the management of data on rental information systems using Domain Delivery & Support (DS) - DS11, which discusses how to effectively manage data by identifying data needs using Cobit 4.1. Then the maturity model will be used to control the IT processes, using the scoring method. With the audit on this information system, is expected to support all the activities of the company and provide information needed both by employees and Directors in determining decision making. Keywords: Audit TI, COBIT 4.1., Domain Delivery & Support (DS) - DS11.

scholarly journals ANALISIS DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PADA INSPEKTORAT PROVINSI DAERAH ISTIMEWA YOGYAKARTA

2016 ◽  
Vol 13 (2) ◽  
pp. 191
Author(s):  
Dea Nurfika Sari ◽  
Haryanto Haryanto
Keyword(s):  
Statistical Tests ◽  
Internal Audit ◽  
Primary Data ◽  
Internal Auditor ◽  
The Public ◽  
Independent Variables ◽  
External Auditor ◽  
Audit Activity ◽  
Audit Effectiveness ◽  
Special Region

The aims of this study is to examine factors that affect (determinants) internal audit effectiveness in the public sector, Inspectorate office at Province Special Region of Yogyakarta. This study is a replication of the research that has been done by Alzeban and Gwilliam in Saudi Arabia. There are 4 (four) independent variables that affect internal audit effectiveness as dependent variable. There are competence of internal auditor, the relationship between internal and external auditor, auditee support to internal audit activity, and independence of internal auditor. The population in this research is 51 internal auditor working in Inspectorate office at Province Special Region of Yogyakarta. This study uses primary data in the form of questionnaire. All of questionnaire can be processed. The datawere collected were processed using PLS analysis with SmartPLS 3 program. Statistical tests showed that three of four independent variables, there are the competence of the internal auditor, the auditee support and the independence of the internal auditor affect the effectiveness of the internal audit. while relationship between the internal auditor with the external auditor does not affect the internal audit effectiveness Keywords: Internal auditor effectiveness, competence of internal auditor, relationship between internal and external auditor, auditee support to internal audit activity, independence of internal auditor.

scholarly journals Risk management reconceived: reconciling economic rationality with behavioural tendencies

2010 ◽  
Vol 1 (1) ◽  
pp. 1 ◽  
Author(s):  
Ruth Murray-Webster ◽  
Sergio Pellegrinelli
Keyword(s):  
Risk Management ◽  
Management Practices ◽  
Economic Value ◽  
Project Planning ◽  
Economic Rationality ◽  
Planning And Control ◽  
Gain Loss ◽  
Audit Activity ◽  
And Control ◽  
Biases And Heuristics

Risk management practices as described in many leading texts feel counterintuitive to many practitioners and are frequently ignored, despite their being evidently logical and potentially valuable. Such practices are often conceived as a remedial post-planning, audit activity. This paper proposes an approach for dealing with project uncertainty and risk, grounded in economics and taking into account behavioural biases and heuristics. The proposed approach is argued to be an enhancement to conventional risk management practices and one that can serve organisations better while also aligning to experienced practitioners’ intuitive approaches. In particular, we argue: that the focus should be on adding economic value rather than reducing risk per se; that opportunity gain/loss is a superior metric for gauging potential impacts of risky events; and that creation of real options should be emphasised as part of the repertoire of generic response actions to risk. The approach also supports the integration and handling of uncertainty and risk as part of holistic project planning and control.

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