We analyze the potential benefits that firms can realize from implementing technology specifically aimed at monitoring the effectiveness of their internal control systems. The Committee of Sponsoring Organizations of the Treadway Commission asserts that effective internal control monitoring should enhance the efficiency of internal control processes, and in turn, the assurance over such process...

The objective of this investigation was to identify nurses' practice in heath audit. The hermeneutic-dialectic method was used for the analysis. The study was performed in three loci: the internal audit service of a hospital; the external audit service of a private health service buyer, and the state audit service of the public health system (SUS, acronym in Portuguese for Sistema Unico de Saúd...

Most screening questionnaires are developed in clinical settings and there are few data on their performance in the general population. This study provides data on the area under the receiver-operating characteristic (ROC) curve, sensitivity, specificity, and internal consistency of the Alcohol Use Disorders Identification Test (AUDIT), the consumption questions of the AUDIT (AUDIT-C) and the L...

BACKGROUND The 10-item Alcohol Use Disorders Identification Test (AUDIT-10) is commonly used to monitor harmful alcohol consumption among high-risk groups, including young people. However, time and space constraints have generated interest for shortened versions. Commonly used variations are the AUDIT-C (three questions) and the Fast Alcohol Screening Test (FAST) (four questions), but their uti...

Background: Alcohol consumption is one of the main health problems in most countries. The purpose of the present study is to evaluate the reliability and validity of Alcohol Use Disorders Identification Test (AUDIT). Methods: By employing the method of available sampling, 70 alcoholic patients were included as case group and 70 normal age, gender and education matched individuals were also inc...

The Harvard Six Cities Study 41 Audit of Study Population Data 42 Data Provided and Source Documents Accessible for the Data Audit 42 Sampling the Dataset and Assessing Error Rates in the Original Data 42 Original Investigators’ Internal Procedures 42 Original Investigators’ Data Collection and Computer Processing 43 Subset of Study Population: Questionnaires 43 Subset of Deceased Subjects: Dea...