Issues concerning the quality of care service improvement have become of national importance in the health-care system for both developed and developing countries. Internal audit is effective and efficient method to improve the quality of care in various health care facilities. Data from 452 outpatient cards of the case patients with arterial hypertension were analyzed, the level of awareness a...

BACKGROUND Kenya has implemented the Strengthening Laboratory Management Toward Accreditation (SLMTA) programme to facilitate quality improvement in medical laboratories and to support national accreditation goals. Continuous quality improvement after SLMTA completion is needed to ensure sustainability and continue progress toward accreditation. METHODS Audits were conducted by qualified, ind...

introduction: the review of medical records with the aim of assessing the quality of codes has long been conducted in different countries. auditing medical coding, as an instructive approach, could help to review the quality of codes objectively using defined attributes, and this in turn would lead to improvement of the quality of codes. method: the current study aimed to present a model for au...

Gaps in internal audit function (IAF), such as quality (IAQ), began to be pointed out by studies carried after Sarbanes-Oxley (SOX) Act publication. As a subject still under development the literature, this article seeks delineate research profile for IAQ period from 1999 2021. To end, bibliometric on was conducted, resulting identification of how area has progressed over last 22 years, encompa...

Purpose The work of internal auditors is relevant to their host entities' reporting processes; however, few researchers have examined how auditors’ competency and objectivity affect resistance pressure from entities regarding reports. Thus, the main objective this study examine influence audit functions' (IAF) quality factors on chief executives' (CAEs) ability not modify report. Design/methodo...

This study assesses factors influencing Internal Audit Quality (IAQ) in Greece. Hand-collected data were obtained from 2013 and 2014 annual financial reports from companies such as food industries, beverage –and their subcategoriesindustries as well as fishing and distillation, listed in Athens Stock Exchange (ASE). Previous literature was chosen in order to highlight significant independent va...

Experience in conducting audits carefully, accurately, and objectively is the main competency that must be possessed by auditors. In fact, what happening field shows there are still irregularities errors related to audit process. This basis of research revealing effect competence objectivity on quality. The was conducted using a survey method at PT. Pindad Bandung. data obtained were analyzed q...