This article provides an overview of the audit process along with the belief-function approach to audit decisions. In particular, the article highlights the advantages of using belief functions for representing uncertainties in the audit evidence and discusses the audit risk model of the American Institute of Certified Public Accountants as a plausibility model. Also, the article discusses the ...

Automated control weaknesses are associated with defects in computer hardware or computer applications. AU 319 does not require auditors to add professionals with specialized skills in automated controls (or IT audit specialists) to the audit engagement. Auditors may encounter a material automated control weakness and adjust their audit plan without the assistance of an IT audit specialists. Th...

Binge (heavy episodic) drinking is common, but there is little knowledge on how this drinking pattern could be detected. This study compares three structured questionnaires among binge drinking middle-aged men. All 45-year-old men in the city of Tampere, Finland, were asked to fill in the Alcohol Use Disorders Identification Test (AUDIT). Based on the interview on their drinking the men were di...

OBJECTIVES To develop a systematic method for both summative and formative audit of practice audits, and to use the method to review Oxfordshire practice audits and to plan improvement. DESIGN Development of a coding system for the audit cycle subsequently used prospectively to assess audits reported to medical audit advisory group coordinators on practice visits. SETTING All 85 general pra...

The document describes an innovative way to assess the effectiveness of internal IT controls where the control framework is first captured in the models and then the models are used to analyse the evidence gathered from the IT environment. The aim is to lift the risk and control management lifecycle from a series of people based processes to one where model based technology enhances, connects a...

OBJECTIVES To determine the extent and nature of prescription monitoring incidents by hospital pharmacists and to derive a performance indicator to allow prescription monitoring to be compared among hospitals in North West Thames region. DESIGN Survey of all self recorded prescription monitoring incidents for one week in June 1990. SETTING All (31) acute hospitals in the region with pharmac...

BACKGROUND Small manufacturing businesses often lack important safety programs. Many reasons have been set forth on why this has remained a persistent problem. METHODS The National Machine Guarding Program (NMGP) was a nationwide intervention conducted in partnership with two workers' compensation insurers. Insurance safety consultants collected baseline data in 221 business using a 33-questi...

Implementing large strategic IS in the UK health sector has recently become the subject of much debate, as hospitals have undergone wide-reaching government-led institutional reforms involving the introduction of IT. Many of the developments have followed the patterns in the U.S. One such example is that of Case Mix, introduced strategically as part of the Resource Management Initiative and aim...

The 61 personnel, 60 male, evacuated from the Gulf to Queen Elizabeth Military Hospital on medical grounds between late October 1990 and mid March 1991 are reviewed with particular regard to previous medical history, previous medication, and appropriate PULHHEEMS grading. The percentage evacuated was 0.24% of Army personnel involved in "Operation Granby" which is considered acceptably small.

High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...