INTRODUCTION The hands of a health care worker are a common vehicle of pathogen transmission in hospital settings. Health care worker hand hygiene is therefore critical for patients' well being. Whilst failure of health care workers to comply with the best hand hygiene practice is a problem in all health care settings, issues of lack of access to adequate cleaning equipment and in some cases ev...

Purpose: One of the ways to enhance transparency and usefulness audit reports is include information on key matters (KAMs). In this paper, based presented KAMs, we investigate listed companies in Bosnia Herzegovina Croatia. Methodology: For purposes research, collected systematised data from published then analysed them by means descriptive statistical methods. Results: The research results sho...

In this paper we report on the approach we have developed and the lessons we have learned in an implementation of the monitoring and control layer for continuous monitoring of business process controls (CMBPC) in the US internal IT audit department of Siemens Corporation. The architecture developed by us implements a completely independent CMBPC system running on top of Siemens’ own enterprise ...

This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%). Twenty-nine potentially desirable auditor characteristics are identified from the extant literature and their importance elicited. Exploratory factor analysis reduces these variables to eight uncorrelat...

OBJECTIVES To assess the effectiveness of clinical audit in improving the quality of diagnostic care provided to patients suspected of tuberculosis; and to understand the contextual factors which impede or facilitate its success. METHODS Twenty-six health centres in Cuba, Peru and Bolivia were recruited. Clinical audit was introduced to improve the diagnostic care for patients attending with ...

industrial energy consumption lies between 30% and 70% of the total energy consumed in selected countries. cement production is one of the most energy intensive industries all around the world. this paper deals with an energy audit analysis in a cement plant in iran. in all recent works, after performing an energy audit, different strategies are offered to reduce energy losses. generally, these...

Demand for continuous controls monitoring (CCM) has increased in recent years as software platforms have matured and ERP systems have become more robust. The question remains of how to effectively implement the CCM model. This study shows how an ERP Certification Audit can be used as a springboard for effectively creating rulebooks and exception reports that both fulfill requirements of the CCM...

In Greek mythology the song of the Sirens was of such beauty and promise that no sailor could resist steering his ship towards them. Instead of the promised heaven, however, the route led to disaster upon the rocks. Audit has developed rapidly over the past three years in Britain from an activity carried out by only a few enthusiasts'4 to one in which all doctors are enjoined to take part.5 Pro...