Anecdotal evidence suggests that audit clients are automating more internal controls over time. Audit firms customarily respond to their clients’ increasing IT (information technology) risks by including more IT audit specialists in their external audit engagements. But, using IT audit specialists on the audit engagement to examine the IT risks that external financial statement auditors can exa...

Audit is becoming an increasingly important tool for use in medical practice under the auspices of clinical governance, and the expectation for trainees to participate in audit is increasing. The Royal College of Paediatrics and Child Health recommends that specialist registrar trainees perform yearly audit during their training and audits performed during Higher Specialist Training form part o...

OBJECTIVE To investigate systematically participation in audit of NHS hospital pharmacists in the United Kingdom. DESIGN Questionnaire census survey. SETTING All NHS hospital pharmacies in the UK providing clinical pharmacy services. SUBJECTS 462 hospital pharmacies. MAIN MEASURES Extent and nature of participation in medical, clinical, and pharmacy audits according to hospital manageme...

Extant research typically uses a variation of Big N auditor, discretionary accruals, audit fees, accrual quality, going-concern opinions, or meet or beat the quarterly earnings target as a proxy for audit quality. We provide evidence on the construct validity of these measures by evaluating whether they are able to successfully predict alleged audit deficiencies in engagements that are the subj...

Mandatory auditor rotation is designed to increase auditor independence. However, there already exist substantial regulations that ensure auditor independence, such as mandatory audit partner rotation, requiring auditor selection and supervision by audit committees consisting of independent directors, and limitations on the non-audit fees audit firms receive from the companies they audit. Many ...

Increasing interest is being shown in the standards of medical care in general practice. The method of measuring these standards, known as medical audit, is discussed in relation to general practice in Great Britain.

Enhancing organizational Knowledge-Intensive Business Processes (KIBP) for gaining competitive advantages is often performed through Knowledge Management (KM) initiatives. These KM initiatives aim at developing organizational KM infrastructure of KIBP, starting from knowledge audit that is a necessary first step in any KM initiative. Current knowledge audit methods address either technological-...

1Department of Chemistry, Rutgers University, Camden, NJ, USA; Center for Computational and Integrative Biology, Rutgers University, Camden, NJ, USA 2Johns Hopkins Bloomberg School of Public Health, Center for Alternatives to Animal Testing (CAAT), Baltimore, MD, USA 3National Toxicology Program Interagency Center for the Evaluation of Alternative Toxicological Methods, National Institute of En...

AIM To investigate whether participation in a clinical audit and education session would improve GP management of patients who smoke. METHODS GPs who participated in an associated smoking cessation research program were invited to complete a three-stage clinical audit. This process included a retrospective self-audit of smoking cessation management practices over the 6 months prior to commenc...