Search results for " AUDIT"
showing 10 items of 463 documents
Indicatori Chiave Per L’IA: il Metodo Bankitalia
2020
La Funzione di Revisione Interna della Banca d’Italia ha rivisto il proprio sistema di Key Performance Indicator. Obiettivo: farne uno strumento di guida strategica e creare un metodo innovativo per misurare il valore aggiunto apportato all’Istituto.
Was the European Commission Green Paper Right? An Evaluation of the French Experience with Joint Auditing
2012
The Green Paper entitled “Audit policy: Lessons from the crisis” (European Commission, 2010) recommends the introduction of joint audit for European listed companies, based on the French experience, to limit the market dominance of the Big 4 and to promote audit quality. However, the regulation passed by the European Parliament in April 2014 does not require, but only encourages the use of two auditors for public-interest entities (European Parliament, 2014). Since many groups of interests tried to influence the European Commission during the consultation process, it is relevant to evaluate the costs and benefits for investors of the unique joint audit system that persists among the occiden…
What Dimensions of Lead Auditor Expertise Matter for Audit Quality and Audit Fees?
2015
This study investigates the effects of lead auditors’ technical and managerial knowledge on audit quality and audit fees. The German institutional environment enables us to track auditors over their careers and measure their various personal attributes. We find that lead auditors’ technical knowledge is more important for audit quality than their managerial knowledge; however, their managerial knowledge is a more influential driver of audit fees than their technical knowledge. The results of various identification strategies including firm-fixed effects models, propensity-score matching, and instrumental variables approaches suggest that the observed relations are treatment rather than sele…
Higher Fluid Balance Increases the Risk of Death From Sepsis: Results From a Large International Audit
2017
Contains fulltext : 177598.pdf (Publisher’s version ) (Closed access) OBJECTIVES: Excessive fluid therapy in patients with sepsis may be associated with risks that outweigh any benefit. We investigated the possible influence of early fluid balance on outcome in a large international database of ICU patients with sepsis. DESIGN: Observational cohort study. SETTING: Seven hundred and thirty ICUs in 84 countries. PATIENTS: All adult patients admitted between May 8 and May 18, 2012, except admissions for routine postoperative surveillance. For this analysis, we included only the 1,808 patients with an admission diagnosis of sepsis. Patients were stratified according to quartiles of cumulative f…
Quality for Global Knowledge-Intensive Organizations: A Step-by-Step Guide
2009
Learning and education as well as knowledge-intensive work processes have become more and more internationalized. Knowledge workers are distributed around the world, study programs are exported across borders, and learners work in globally distributed groups. However, the quality of their work differs in many cases. In this paper, an approach to manage quality within the process of internationalization for globally distributed knowledge-intensive organizations (such as universities) is presented. A particular focus is the field of e-Learning. The key quality factors for internationalization of global learning are defined and examples for quality criteria resulting from these factors are int…
The Strategic Scorecards - An instrumentation of the strategic management accounting : Exploration of a concept, instrumentation and results from a f…
2002
I describe in this study a generic model of strategic management accounting instrumentation: the strategic scorecards. In order to build this generic model, I review in the existing literature the concepts of Strategic Control and Strategic Management Accounting (SMA). I present the characteristics of these concepts and analyse the reasons why they emerged. I show how the strategic scorecards are an instrumentation of the SMA in studying the most widely known and esteemed scorecards: the Balanced Scorecards (Kaplan & Norton, 1996) and Skandia's Navigator (Edvinsson & Malone, 1997). I then clarify the outlines for a generic model of strategic scorecard and disclose an "a priori" typology of …
The Performance Impact of the Supreme Audit Institutions on National Budgets. Great Britain and Romania Case – Comparative Study
2015
Abstract In recent years SAIs have expressed a growing concern fierce increase the value of their work. Although it is difficult to quantify the impact of their work, both quantitatively and qualitatively, the paper aims to show how these institutions report their performance, but also several methods for assessing the financial impact of public audit performed by SAI on national budgets.
Audit Regulation, Auditor Industry Expertise and Effects on Audit Pricing
2018
The diversity of regulations that govern statutory audit in European countries provides the opportunity to analyse how audit regulation affects audit fees. This study is the first to analyse empirically the joint effect of audit regulation and auditor expertise on audit fees for the institutional setting of 14 European countries by using a sample of 4,293 European firms for the period from 2003 to 2011. I analyse four attributes of audit regulation, namely terms for annual renewal of the mandate, nature of the auditors’ liability, whether the state requires joint audits and whether it imposes restrictions on the provision of non-audit services. The main results show that using an industry s…
Energy Retrofit. A Case Study—Santi Romano Dormitory on the Palermo University
2021
Electrical and thermal consumption related to buildings, whether civil, commercial, public, or of any other kind, is very much in focus today. With today’s targets for energy savings, reduction of consumption, and environmental impact, it is necessary to carry out energy retrofits to modernize installations and their management. The realization of an effective improvement requires a careful analysis of the case study because each category of building has different requirements such as different load profiles and different installations and needs. This was carried out by studying the electrical and thermal load profiles. A good initial energy audit can provide the retrofit solutions capable …
The impact of conversion on the risk of major complication following laparoscopic colonic surgery: an international, multicentre prospective audit.
2018
BACKGROUND: Laparoscopy has now been implemented as a standard of care for elective colonic resection around the world. During the adoption period, studies showed that conversion may be detrimental to patients, with poorer outcomes than both laparoscopic completed or planned open surgery. The primary aim of this study was to determine whether laparoscopic conversion was associated with a higher major complication rate than planned open surgery in contemporary, international practice.METHODS: Combined analysis of the European Society of Coloproctology 2017 and 2015 audits. Patients were included if they underwent elective resection of a colonic segment from the caecum to the rectosigmoid jun…