Discussion of Expert Judgment in Audit Program Planning

1976 ◽  
Vol 14 ◽  
pp. 61 ◽  
Author(s):  
William F. Wright
Keyword(s):  
Program Planning ◽  
Expert Judgment ◽  
Audit Program

Audit Risk Assessments Using Belief versus Probability

2011 ◽  
Vol 30 (1) ◽  
pp. 75-99 ◽  
Author(s):  
Hironori Fukukawa ◽  
Theodore J. Mock
Keyword(s):  
Risk Assessment ◽  
Risk Measure ◽  
Program Planning ◽  
Financial Statement ◽  
Risk Assessments ◽  
Audit Risk ◽  
Assessment Approach ◽  
Audit Effectiveness ◽  
Audit Program ◽  
Negative Form

SUMMARY: Important audit judgments concerning client selection, audit program planning, and risk assessment all may be impacted by the approach taken to assess risk and to interpret audit evidence. This experimental study examines whether auditors’ risk assessments are influenced by the risk assessment approach and by assertion framing. Risk assessment approach was manipulated by eliciting belief-based versus probability-based risk assessments. Assertion framing was manipulated by stating the financial statement assertions to be examined in a positive versus negative form. Four measures of risk of material misstatement are compared, including one based on the Cobb and Shenoy (2003a, 2003b, 2006) transformation of beliefs into “probabilities.” Both risk assessment approach and assertion framing effects on the auditors’ risk assessments are observed. Given these significant differences, the risk measure(s) the auditor chooses to focus on and the way assertions are framed are shown to be important audit choices in that such choices may impact both audit effectiveness and efficiency.

Auditor Consensus in Internal Control Evaluation and Audit Program Planning

1982 ◽  
Vol 20 (2) ◽  
pp. 745 ◽  
Author(s):  
Bruce R. Gaumnitz ◽  
Thomas R. Nunamaker ◽  
John J. Surdick ◽  
Michael F. Thomas
Keyword(s):  
Internal Control ◽  
Program Planning ◽  
Control Evaluation ◽  
Audit Program

Pembinaan Akhlak Narapidana di Pondok Pesantren At- Taubah Lembaga Pemasyarakatan Cianjur

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Arip Hidayatulloh ◽  
Herman Herman ◽  
Asep Iwan Setiawan
Keyword(s):  
Program Planning ◽  
Boarding School ◽  
Class Ii ◽  
Correctional Institution ◽  
Descriptive Method ◽  
Moral Guidance

Penelitian ini bertujuan untuk mengetahui peran pondok pesantren At Taubah di Lembaga Pemasyarakatan Klas II B Cianjur mengenai pembinaan Akhlak Narapidana. Dengan memahami perencanaan program dan pelaksanaan pembinaan akhlak narapidana. Penelitian ini menggunakan Metode deskriptif. Hasil penelitian menunjukan bahwa Peran pesantren At Taubah yang berada di LAPAS Klas II B Cianjur dalam membina akhlak narapidana yaitu memberikan sumbangsih besar terhadap pembinaan yang secara umum merupakan tugas dari Lembaga Pemasyarakatan. Hal ini terlihat dari kegiatan yang dilaksanakan oleh pesantren yang begitu terorganisir.   This study aims to determine the role of the At Taubah Islamic boarding school in Cianjur Class II B Correctional Institution regarding the Moral Guidance of Prisoners. By understanding program planning and the implementation of moral guidance for prisoners. This research uses a descriptive method. The results showed that the role of the At Taubah Islamic Boarding School in the Class II B Classroom in Cianjur in building up the morals of prisoners is to contribute greatly to coaching which is generally the task of the Penitentiary. This can be seen from the activities carried out by pesantren that are so organized.

Pengelolaan Masjid Berbasis Kampus dalam Meningkatkan Pemberdayaan Masyarakat

2018 ◽  
Vol 3 (4) ◽  
pp. 311-328
Author(s):  
Egidiasafitri Egidiasafitri ◽  
Dadang Kuswana ◽  
Yuliani Yuliani
Keyword(s):  
Planning Process ◽  
Program Planning ◽  
Community Empowerment ◽  
Qualitative Approach ◽  
Work Tasks ◽  
Management Functions ◽  
Indirect Supervision ◽  
Division Of Work

Penelitian ini bertujuan untuk mengetahui pengelolaan masjid berbasis kampus dalam meningkatkan pemberdayaan masyarakat melalui proses perencanaan, pengorganisasian, penggerakan, dan pengawasan kegiatan membangun kerjasama dengan masyarakat, sehingga semua pemberdayaan yang dilakukan oleh DKM masjid dapat berjalan dengan efektif dan efisien. Metode yang digunakan dalam penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatatif. Hasil penelitian di Masjid Al-Jabbar Kampus ITB Jatinangor dapat diperoleh data pengelolaan masjid Al-Jabbar mencakup beberapa tahapan dalam meyusun program kegiatan yang telah direncanakan. Ada beberapa langkah-langkah yang digunakan  dalam melakukan pemberdayaan masyarakat melalui masjid Al-Jabbar Kampus ITB Jatinangor sesuai dengan fungsi pengelolaan yang digunakan. Pertama adalah perencanaan program yang dilakukan oleh DKM masjid Al-Jabbar dalam meningkatkan pemberdayaan masyarakat. Kedua yaitu pengorganisasian diterapkan untuk pembagian tugas kerja kepada pengurus DKM. Ketiga yaitu pelaksanaan diterapkan melalui bimbingan, pemberian motivasi kepada pengurus, menjalin hubungan. Kemudian yang terakhir adalah pengawasan yang diterapkan DKM masjid Al-Jabbar melalui pengawasan langsung dan tidak langsung. This research aims to determine the management of campus-based mosques in improving community empowerment, through the planning process, organizing, actuating, and controlling of activities in building cooperation with the community, so that all the empowerment carried out by DKM mosques can run effectively and efficiently. The method used in this research uses descriptive methods with a qualitative approach. The research at the Al-Jabbar Mosque in the ITB Jatinangor Campus can be obtained from the management data of the Al-Jabbar mosque covering several stages in arranging the planned program of activities. There are several steps used in empowering the community through the Al-Jabbar mosque in accordance with the management functions used. First is program planning carried out by the DKM Al-Jabbar mosque in improving community empowerment. Second, organizing is applied to the division of work tasks to DKM administrators. Third, the implementation is implemented through guidance, giving motivation to the board, having a relationship. Then the last is the supervision applied by the Al-Jabbar DKM mosque through direct and indirect supervision.

68. The resident experience in a large urban teaching setting: Results of the 2005-2006 resident exit survey, University of Torontos

2007 ◽  
Vol 30 (4) ◽  
pp. 66
Author(s):  
N. Tenn-Lyn ◽  
S. Verma ◽  
R. Zulla
Keyword(s):  
Quality Control ◽  
Residency Training ◽  
Royal College ◽  
Online Survey ◽  
Career Guidance ◽  
Training Programs ◽  
Program Planning ◽  
Educational Experience ◽  
Care Experience

We developed and implemented an annual online survey to administer to residents exiting residency training in order to (1) assess the quality of the residency experience and (2) identify areas of strength and areas requiring improvement. Long-term goals include program planning, policy-making and maintenance of quality control. Survey content was developed from an environmental scan, pre-existing survey instruments, examination of training criteria established by the CFPC and the CanMEDS criteria established by the RCPSC. The survey included evaluation benchmarks and satisfaction ratings of program director and faculty, preparation for certification and practice, quality of life, quality of education, and work environment. The response rate was 28%. Seventy-five percent of respondents were exiting from Royal College training programs. Results of descriptive statistics determined that the overall educational experience was rated highly, with 98.9% of respondents satisfied or very satisfied with their overall patient care experience. Ninety-six percent of respondents were satisfied or very satisfied with the overall quality of teaching. Preparation for practice was identified as needing improvement, with 26% and 34% of respondents giving an unsatisfactory rating to career guidance and assistance with finding employment, respectively. Although 80% of respondents reported receiving ongoing feedback and 84% discussed their evaluations with their supervisors, only 38% of evaluations were completed by the end of the rotation. The results indicate that residents are generally satisfied with their experiences during residency training, especially with their overall educational experience. Areas of improvement include preparation for practice and timeliness of evaluations. Further iterations of this survey are needed to refine the instrument, identify data trends and maintain quality control in residency training programs. Frank JR (ed.). The CanMEDS competency framework: better standards, better physicians, better care. Ottawa: The Royal College of Physicians and Surgeons of Canada, 2005. Merritt, Hawkins and Associates. Summary Report: 2003 Survey of final-year medical residents. http://www.merritthawkins.com/pdf/MHA2003residentsurv.pdf. Accessed May 1, 2006. Regnier K, Kopelow M, Lane D, Alden A. Accreditation for learning and change: Quality and improvement as the outcome. The Journal of Continuing Education in the Health Professions 2005; 25:174-182.

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