Objective—To review the literature on the benefits and disadvantages of clinical and medical audit, and to assess the main facilitators and barriers to conducting the audit process. Design—A comprehensive literature review was undertaken through a thorough review of Medline and CINAHL databases using the keywords of “audit”, “audit of audits”, and “evaluation of audits” and a handsearch of the ...

OBJECTIVE To review the literature on the benefits and disadvantages of clinical and medical audit, and to assess the main facilitators and barriers to conducting the audit process. DESIGN A comprehensive literature review was undertaken through a thorough review of Medline and CINAHL databases using the keywords of "audit", "audit of audits", and "evaluation of audits" and a handsearch of th...

This paper analyzes the status of technological innovation management, made a complete concept of technological innovation audit, and sets up a conceptual model of technical innovation audit using systems engineering method. We puts forward an integrity concept of stakeholders at all levels, established a concept model of technological innovation audit and presents the workflow and common metho...

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...

We examine whether the provision of non-audit services by auditors is negatively correlated with firm value and the quality of earnings. Because of concerns regarding the effect of non-audit services on auditor independence, the Securities and Exchange Commission recently issued revised auditor independence rules requiring firms to disclose in their annual proxy statement the amount of fees pai...

As economic globalization and information industry develop at top speed, Internet has penetrated into all walks of life rapid, with an immeasurable impact on all aspects of people’s life. Computer technology is an integral part in the evaluation of audit system, technically prepared for application of cloud data structure in the evaluation of audit system. Based on the concept of Internet cloud...

We investigate the effectiveness of proportionate liability in reducing the probability of fraud and audit risk relative to joint and several liability in two strategic audit settings: one that provides conclusive evidence of fraud and one that provides inconclusive evidence of fraud. In both settings the auditor makes an audit effort choice, but in the second setting the auditor also evaluates...

BACKGROUND 1996 will see the introduction of summative assessment of general practitioner registrars (trainees). One part of this assessment is the written submission of practical work. In the west of Scotland, audit projects have been chosen as the format for practical work. A valid and reliable marking schedule for such projects is needed. AIM A study was undertaken to develop a criterion-r...

This article advances and improves existing post-election audit sampling methodology. Methods for determining post-election audit sampling have been the subject of extensive recent research. This article • provides an overview of post-election audit sampling research and compares various approaches to calculating post-election audit sample sizes, focusing on risklimiting audits, • discusses fun...

The turbulent events of the global financial crises have highlighted the importance of audit quality. Auditing in today’s business environment involves navigating through organizational information technology (IT) landscape dominated by ERP systems. Organizations depend on ERP systems for financial reporting which involve dealing with statutory and regulatory provisions. ERP systems thus, have ...