Dissertations / Theses on the topic 'Audit manager'
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1
Pfafflin, Elizabeth Laura. "Benchmarking San Luis Obispo's Municipal Energy Use: An Audit Implementation Plan." DigitalCommons@CalPoly, 2013. https://digitalcommons.calpoly.edu/theses/985.
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As energy cost and climate change become increasingly prevalent concerns in the planning world, more and more jurisdictions are creating energy efficiency and climate action plans. As of 2011, over 120 cities and counties around the United States had already completed climate action plans (Boswell, Greve, & Seale, 2012, p. 24). A major factor in reducing energy use, and subsequently greenhouse gas emissions, is in making buildings more energy efficient. According to the EPA, buildings account for 36 percent of overall energy use in the United States (U.S. Environmental Protection Agency, 2013).
Although many of these plans set target energy reduction levels for buildings, the process for actually meeting these goal levels is often disorganized, cost-prohibited, and behind schedule. In order to meet energy reduction goals, a jurisdiction must first establish a system for tracking and monitoring energy use, pinpointing areas in needs of improvements, and sharing this information with decision makers. Energy Star’s Portfolio Manager benchmarking system provides a tool for public workers and building managers to meet these needs.
The County of San Luis Obispo’s climate action and energy reduction plan, titled the EnergyWise Plan (2011), sets a goal for the County’s municipal buildings to reduce their energy use by 20 percent from 2006 levels by the year 2020 (pg. 171). This report uses the Portfolio Manager Tool to analyze the current energy use of the County’s municipal buildings, pinpointing the areas most in need of further examination in order to meet the EnergyWise Plan’s goal. The report concludes with an audit and retrofit implementation plan for the County’s top energy users, as well as a set of recommendations to improve the County’s overall energy use which include:
1. Organization and collaboration between departments should be encouraged, in order to more efficiently share data.
2. Yearly reports should be produced as a measure of progress towards meeting 2020 reduction levels.
3. Efforts should be focused on audits and retrofits of the twelve selected buildings first, followed by analysis and audits in the remaining County buildings.
4. The Public Protection Department’s energy use levels should be monitored and improved when feasible.
5. Those buildings that are Energy Star qualified should apply for certification.
6. The County should continue to seek funding sources for implementing audits and retrofits.
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Dongmo, Zafack Nadine Claire. "Der Manager im Kontext der Überwachungsstruktur: Eine vergleichende Analyse deutscher und kamerunischer Aktiengesellschaften." Universitätsverlag Chemnitz, 2020. https://monarch.qucosa.de/id/qucosa%3A75440.
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In den letzten Jahren häuften sich spektakuläre Bilanzskandale, was zu einer „Krise der Überwachungssysteme“ geführt hat. Vor diesem Hintergrund beschäftigt sich die Studie mit der Untersuchung und der Würdigung des Managerverhaltens im Prüfungsverhältnis aus Interner Revision, Aufsichts- bzw. Verwaltungsrat und Abschlussprüfer im Vergleich deutscher und kamerunsicher Aktiengesellschaften. In der Studie sollen die wesentlichen Elemente ans Licht gebracht werden, welche die Interaktionsmuster und die unterschiedlichen Verhaltensstrategien charakterisieren, die von den Akteuren mittels der sich ihnen bietenden Freiräume genutzt werden können. Mit Hilfe der für jedes Land spezifischen rechtlichen Rahmenbedingungen werden die Interaktionen zwischen diesen Akteuren anhand eines Prüfungsdreiecks dargestellt bzw. aufgezeigt.
Die Analyse des Zusammenspiels der Akteure bietet auch die Möglichkeit, die formelle und die informelle Macht der Akteure des Prüfungsprozesses Anhang ausgewählter Corporate-Governance-Theorien zu extrahieren. Auf diesen Charakteristika aufbauend wurde eine den einzelnen Aktiengesellschaft entsprechende Management-Typologie erstellt. Anschließendes Ziel der Studie ist die Entwicklung eines einheitlichen Corporate Governance Modells sowie die Formulierung von Empfehlungen zur Verbesserung der Überwachungsstruktur der Aktiengesellschaft.:Erster Teil: Gegenstand und theoretischer Rahmen der Untersuchung
1. Einleitung
2. Theoretischer Rahmen und Grundsätze der Corporate Governance
Zweiter Teil: Rechtliche Grundlage der Corporate Governance deutscher und
kamerunischer Aktiengesellschaften
3. Einblick in die Corporate-Governance-Systeme und die Organisationsstruktur
der deutschen und kamerunischen AG
4. Überblick der Interaktionen zwischen den Überwachungsorganen und der
Geschäftsleitung der deutschen und kamerunischen Aktiengesellschaften: die
Entstehung eines Prüfungsdreiecks
Dritter Teil: Auf der Suche nach einem geeigneten Governance-Modell der
deutschen und kamerunischen Aktiengesellschaften
5. Charakteristiken des Managementmodells der SA/AG: Gemeinsamkeiten und
Unterschiede der beiden Corporate-Governance-Systeme
6. Für die Verbesserung der Governance der AG/“SA“: Auf der Suche nach
einer rationalen Organisation der Macht in der Aktiengesellschaft
7. ZusammenfassungFrom the perspective of the spectacular accounting scandals that have led to a 'crisis of the monitoring systems', the study deals with the investigation and assessment of managerial behavior towards the internal audit, the supervisory board or the board of directors and the external auditor in German and Cameroonian public companies. The study thus aims to bring to light the essential elements that characterize the nature of the interactions and the different behavioral strategies that the actors can use through the freedom afforded to them. With the help of the legal frameworks specific to each country, the interactions between these actors are presented through an examination triangle. Based on the exchanges, it is also possible to extract the formal and informal power of the actors in the audit process Appendix of selected corporate governance theories. Based on these characteristics, we introduce a management typology corresponding to the individual public limited companies. Instead, the aim is to develop a unified corporate governance model and recommendations for improving the supervisory structure of the public limited company.:Erster Teil: Gegenstand und theoretischer Rahmen der Untersuchung 1. Einleitung 2. Theoretischer Rahmen und Grundsätze der Corporate Governance Zweiter Teil: Rechtliche Grundlage der Corporate Governance deutscher und kamerunischer Aktiengesellschaften 3. Einblick in die Corporate-Governance-Systeme und die Organisationsstruktur der deutschen und kamerunischen AG 4. Überblick der Interaktionen zwischen den Überwachungsorganen und der Geschäftsleitung der deutschen und kamerunischen Aktiengesellschaften: die Entstehung eines Prüfungsdreiecks Dritter Teil: Auf der Suche nach einem geeigneten Governance-Modell der deutschen und kamerunischen Aktiengesellschaften 5. Charakteristiken des Managementmodells der SA/AG: Gemeinsamkeiten und Unterschiede der beiden Corporate-Governance-Systeme 6. Für die Verbesserung der Governance der AG/“SA“: Auf der Suche nach einer rationalen Organisation der Macht in der Aktiengesellschaft 7. Zusammenfassung
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Mijatovic, Martina, and Sarah Svensson. "Revisor VS Redovisningskonsult : en studie av banktjänstemäns syn på revisorer och redovisningkonsulter avgörande faktor vid kreditbedömning." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-10819.
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Mycket har förändrats de senaste åren inom revisionsbranschen. Revisionsplikten har avskaffats för små- och medelstora företag, vilket lett till stora omställningar. Revisorerna är nu inte obligatoriska för dessa företag, vilket öppnar upp marknaden för redovisningskonsulter. Redovisningskonsulternas roll har blivit allt mer omfattande. Vissa källor menar även att revisorns och redovisningskonsultens roller kommer närma sig varandra mer och mer i framtiden. Därför är syftet med vår uppsats att förklara banktjänstemäns uppfattning om vikten av revisor och/eller redovisningskonsult och hur den upplevda nyttan av dessa kan påverka kreditbedömningen. Den empiriska undersökning bygger på en enkät som skickades ut till företagsrådgivare och deras chefer. Detta gjordes för att få veta deras upplevda nytta av revisor och/eller redovisningskonsult vid kreditbedömning i små- och medelstora företag. Denna undersökning genererade 45 svar och utifrån dessa resultat har statistiska tabeller bearbetats fram. Dessa tabeller har gett svar på hypoteserna som tagits fram utifrån teorin. Denna studie visar att det finns en skillnad mellan den upplevda nyttan med revisorer och redovisningskonsulter. Banktjänstemännen upplevde överlag större nytta vid kreditbedömning då företagen hade revisor. Utifrån de kategorier vi hade i vår empiriska undersökning, kunde vi dock inte förklara varför skillnaden finns.Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small-and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultants. Accounting consultants' role has become more extensive. Some sources even believe that the auditor and accounting consultant's roles will converge more and more in the future. Therefore, the purpose of this essay is to explain the bank officials' perception of the importance of auditors and/or accounting consultants and how the perceived benefit of these can affect the credit rating. The empirical study is based on a questionnaire sent out to business advisers and their managers. This was done in order to know their perception of the importance of auditors and/or accounting consultants on credit evaluation in small-and medium-sized businesses. This survey generated 45 responses and, based on these results, the statistical tables were developed. These tables have provided answers to the hypotheses developed from the theory. This study shows that there is a difference between the perceived benefits of auditors and accounting consultants. Bank officials generally experienced greater benefit in credit evaluation when companies had auditors. Based on the categories we had in our empirical study, we could not explain why the difference exists.
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Mijatovic, Martina, and Sarah Svensson. "Revisor vs Redovisningskonsult : en studie om banktjäsntemänns syn på revisor och redovisninskonsult avgörande faktor vid kreditbedömning." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-10898.
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Mycket har förändrats de senaste åren inom revisionsbranschen. Revisionsplikten har avskaffats för små- och medelstora företag, vilket lett till stora omställningar. Revisorerna är nu inte obligatoriska för dessa företag, vilket öppnar upp marknaden för redovisningskonsulter. Redovisningskonsulternas roll har blivit allt mer omfattande. Vissa källor menar även att revisorns och redovisningskonsultens roller kommer närma sig varandra mer och mer i framtiden. Därför är syftet med vår uppsats att förklara banktjänstemäns uppfattning om vikten av revisor och/eller redovisningskonsult och hur den upplevda nyttan av dessa kan påverka kreditbedömningen. Den empiriska undersökning bygger på en enkät som skickades ut till företagsrådgivare och deras chefer. Detta gjordes för att få veta deras upplevda nytta av revisor och/eller redovisningskonsult vid kreditbedömning i små- och medelstora företag. Denna undersökning genererade 45 svar och utifrån dessa resultat har statistiska tabeller bearbetats fram. Dessa tabeller har gett svar på hypoteserna som tagits fram utifrån teorin. Denna studie visar att det finns en skillnad mellan den upplevda nyttan med revisorer och redovisningskonsulter. Banktjänstemännen upplevde överlag större nytta vid kreditbedömning då företagen hade revisor. Utifrån de kategorier vi hade i vår empiriska undersökning, kunde vi dock inte förklara varför skillnaden finns.Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small-and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultants. Accounting consultants' role has become more extensive. Some sources even believe that the auditor and accounting consultant's roles will converge more and more in the future. Therefore, the purpose of this essay is to explain the bank officials' perception of the importance of auditors and/or accounting consultants and how the perceived benefit of these can affect the credit rating. The empirical study is based on a questionnaire sent out to business advisers and their managers. This was done in order to know their perception of the importance of auditors and/or accounting consultants on credit evaluation in small-and medium-sized businesses. This survey generated 45 responses and, based on these results, the statistical tables were developed. These tables have provided answers to the hypotheses developed from the theory. This study shows that there is a difference between the perceived benefits of auditors and accounting consultants. Bank officials generally experienced greater benefit in credit evaluation when companies had auditors. Based on the categories we had in our empirical study, we could not explain why the difference exists.
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Kutnohorský, Karel. "Uplatnění marketingového řízení ve vybraném podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-10152.
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ABSTRACT Kutnohorský, Karel.Application of marketing management in a selected company. University of Economics in Prague -- Faculty of Management in Jindřichův Hradec, 2009, 78 pages, tutor: Doc. Ing. Hana Ezrová, CSc. The main topic of this thesis is a marketing operation system of a selected company. The work is divided into two parts. The first part follows a marketing operation theory based on planning, implementation and verification. The second, practical part describes a certain development industry segment and the company which allowed execution of the thesis. It analyses individual marketing operation phases of the company. The last part reviews the operation system and presents improvement suggestions.
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Woodlock, Peter D. "Auditing as the owner's response to the need for reliable manager reporting : a problem of supply and demand of audit services in the presence of hidden auditor actions." The Ohio State University, 1990. http://rave.ohiolink.edu/etdc/view?acc_num=osu1262613862.
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Grauzľová, Žaneta. "Výkon realitní činnosti." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232573.
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The aim of this thesis is to define problems in the field of real-estate activities related to business ethics, to explore causes of their origin and to search for possible solutions to improve the present condition. We will get acquainted with the conception of business ethics, their history, place of origin, driving motives and we will learn what the most widely used instruments of business ethics are. This work is dedicated especially to those problems of the Czech real-estate market which are related to business ethics and which are the most discussed ones. The possibilities of supervision over using ethic rules in business and possibilities of legal protection represent significant importance. Via research we will point out the experience and opinions of employees of real-estate agencies concerning business ethics, we will learn their opinion as to the sense of the most used business ethics instrument – code of ethics, the possibilities of its application and checking. Based on results of this research we will try to propose recommendations leading to improvement of present condition.
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Tarlton, Ron E. "Behavioral Styles: Comparing Audit Partners, Audit Managers, and Staff Auditors in Large CPA Firms." NSUWorks, 2011. http://nsuworks.nova.edu/hsbe_etd/111.
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A review of the literature concerning the personalities of accountants revealed that styles and preferences have remained consistent through the years. However, the job requirements of upper-level management in large CPA firms have been changing, especially in this post-SOX regulated era.
Studies related to the personalities of accountants have been conducted concerning various behavioral issues. However, the influence of behavioral style on specific attitudes at each of the three levels in large auditing firms has not been addressed. As a result, this study identified the styles of auditors at three levels (staff auditor, audit manager, audit partner) using DiSC Indra, a self-evaluation assessment tool. In addition, the changes (if any) in specific behavioral attitudes of CPAs at each of the three levels were measured using a Survey of Attitudes.
Analysis revealed statistically significant correlations existed between dominant interpersonal relationship styles and role conflict, professional commitment, and affective professional commitment. In addition, statistically significant correlations between the three organizational levels and role conflict, organizational identification, professional commitment, and affective professional commitment also were found.
As expected, the study found that the interpersonal relationship styles of auditors in this study were significantly different from those of the general working population. In addition, the study found statistically significant differences in the frequency of interpersonal styles between levels of auditors. This may indicate that as auditors move up in their firm, they must work out of their natural interpersonal style.
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Pantaléon, Song. "The Full-Range Leadership : Enacted by Swedish audit team managers." Thesis, Linnéuniversitetet, Institutionen för organisation och entreprenörskap (OE), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-43712.
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Title: The Full-Range Leadership enacted by Swedish Audit team managers Background: The background of this study mainly relies on Leadership theories, more precisely theories about the Full-Range leadership model (FRL) and its features. However, key facts about the audit are also displayed in this part of the report to present it to readers. Purpose: The main purpose of this paper is to add to existing theory on the universalistic feature of the Full-Range Leadership model through the case of Swedish audit team managers. Such purpose entails the definition and the explanation on how the model of Full-Range Leadership is enacted by Swedish audit team managers in their day-to-day practice of leadership. Originality/Value: This research paper is one of the few researches at puzzling out existing researches to contribute clearly to the Full-Range Leadership model -as developed by Bass and Avolio- in the audit context. Furthermore, this is the first study aiming at defining and explaining Swedish audit team managers’ leadership practice and emphasizing the non-managing audit staff for so. Practical implication: After the destruction of a great amount of money resulting from corporate financial scandals and the discovery of high level of dysfunctional behaviors occurring in the audit/accounting profession worldwide, growing number of studies investigated further financial systems and particularly audit professionals since they are supposed to be the ‘public watchdog’/‘public guardian of trust’ of worldwide markets and Economies and so, display strong values and rigor. In parallel, considerable number of studies demonstrated that leadership was the key to those issues. This study while putting the light on leadership practice in Swedish audit firms, wide opens the door for further reflections and improvement of the existing systems. Method: The featured piece of research is based on a field survey of the non-managing audit staff working in Swedish audit firms, which were asked to assess their managers through the use of the Multi-factor questionnaire X5 (short version). Findings: The study unveiled that even if the transformational leadership was the most enacted leadership by Swedish audit team managers and that so before transactional and passive/avoidant leadership, a great misalignment existed between the found-out empirical FRL model and the FRL model as defined theoretically. Accordingly, this study unveiled that the FRL model was not as universal as claimed when investigated in the Swedish audit firm context.
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Jones, Mark Andrew. "The relationship between the audit firm and the owner managed company : an empirical study." Thesis, University of East Anglia, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.297325.
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Achilles, Wendy Walston. "An Experimental Analysis of the Impact of Goal Orientation, Ethical Orientation, and Personality Traits on Managers' And Accountants' Abilities to Recognize Misappropriation of Assets." VCU Scholars Compass, 2006. http://scholarscompass.vcu.edu/etd/699.
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This study examines the impact of knowledge, experience, goal orientation, ethical orientation, and personality traits on managers' and accountants' abilities to recognize misappropriation of assets. Participants included students and professionals. The student group included upper-level accounting majors and upper-level management majors. The professional group included students enrolled in an introductory accounting course for their MBA program and internal auditors from a variety of organizations. Findings in the study show that accounting students assessed the possibility that fraud was in progress at a higher level than the management students, suggesting that the accounting students acquire basic knowledge about fraud from the accounting curriculum, which improves performance. The effect of reading articles was marginally significant for assessing the possibility of fraud, showing that students who have read or who are required to read articles better identify the clues associated with employee theft. For the professional group, the effects of academic major and fraud specific training led to identifying the possibility of employee theft at a higher level. It appears that training sessions help professionals in identifying the risk factors associated with fraudulent activity, producing benefits to organizations that far outweigh the costs. Full-time work experience was marginally significant (p Several findings of the additional analysis using structural equation modeling extend the audit decision making literature by showing certain factors that enhance knowledge and improve decision making as experience increases. Higher learning goal orientation scores, mediated by experience and ethical position, should lead to more accurate identification of risk factors that are commonly associated with fraudulent activity. These findings should encourage firms to draw upon the knowledge of experts as they develop expert decision aids and training sessions for internal audit departments. Organizations should also integrate actual instances of misappropriation of assets into training sessions on fraud prevention and detection while developing and improving models of training sessions and expert decision aids for unstructured, complex tasks.
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Pagnucco, Jonathan P. "Expanding the Navy’s Managers’ Internal Control Program’s (MICP) capability to prepare for external financial audits." Thesis, Monterey, California: Naval Postgraduate School, 2015. http://hdl.handle.net/10945/45919.
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Approved for public release; distribution is unlimitedThe Department of the Navy’s Managers’ Internal Control Program (MICP) is an important tool for ensuring the Department is well managed. In 2013, The Committee of Sponsoring Organizations of the Treadway Commission (COSO) added 17 principles to the five existing internal control components. In 2014, the Government Accountability Office’s (GAO) updated the Standards for Internal Control in the Federal Government and directed federal managers to adopt the update by fiscal year 2016. The Navy’s internal control program does not yet comply. After analyzing the content of the MICP against the COSO and GAO publications, this thesis developed templates to supplement the MICP in order to bring the Navy program into compliance and provide a tool for internal assessment that may aid commands as they prepare for external financial audits.
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Rajasekharan, K., and K. M. Nafala. "Digital Archiving of Audio Content using WINISIS and Greenstone Software: A Manual for Community Radio Managers." UNESCO New Delhi, 2009. http://hdl.handle.net/10150/105933.
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This self-instructional handbook is aimed at helping managers of community radio stations, FM radio stations, public service broadcasting agencies and any other organisations that deal with audio files in creating prototype archives of digital audio documents. In line with the needs of the community, the manual guides users in creating their proper archives with stable, free software like WINISIS, GenISIS and Greenstone. The book also mentions the URLs from where these software can be downloaded from. While free and open source software (FOSS) helps digital inclusion of citizens in developing countries by bringing within easy reach the socially useful applications, UNESCO's information processing tools help many grassroots institutions in disseminating information to local communities. Digital archive of a community radio station will be a kind of knowledge repository that contains collective wisdom of indigenous people, communities and institutions in the region. The South Asia sub-region is now at the nascent stage of community radio development, with the introduction of policy frameworks in India, Nepal and other countries. Community radio has a great development potential across the sub-region with ever increasing number of community radio stations. To maintain an archive of broadcasted contents is a legal obligation as a self-regulatory mechanism, however many stations are not equipped for doing this. Also community radio stations need to reuse and re-broadcast many of their archived contents. This publication has its genesis in the recommendations and proceedings of the UNESCO-supported two national events entitled respectively 'National Consultation on Community Radio for Practising and Potential Community Radio Operators in India' and 'National Consultation to Review Community Radio in Nepal', where community radio station managers felt the importance of archiving digital audio contents. This document can be considered as an authoritative self-instructional manual for digital archiving of multimedia contents and more specifically for community radio contents. The manual users may find it helpful in their daily work.
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Kadwa, Khatija. "Hygiena Study: audit of women managed with Cone Biopsy at Groote Schuur Hospital from 1st April 2013 to 31st October 2015." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/24488.
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INTRODUCTION: Cervical cancer is the second commonest cancer in South Africa and the commonest amongst Black females with a Lifetime Risk (LR) of 1:35. In South Africa the problem has been compounded by the HIV epidemic as well as a lack of resources and infrastructure to offer an adequate screening and treatment programme. Cone biopsies are one of the diagnostic and sometimes therapeutic modalities used to assess and treat cervical precursors and cervical cancer. Unfortunately, cone biopsy of the cervix remains a morbid procedure often performed on young women in the reproductive age group and has resultant complications. OBJECTIVE: To audit the demographics, indications, histology and post cone management and outcome of women requiring cone biopsies of the cervix, at Groote Schuur Hospital Colposcopy Clinic between 1st April 2010 and 31st October 2013. METHODS: A group of women attending the colposcopy clinic, and requiring cone biopsies between 1st April 2010 and 31st October 2013 were identified from a computerized database, known as the Hygiena Database. Women who had an incomplete dataset were excluded. Folder review and review of the National Health Laboratory Services was also conducted. Patient demographics, indications, cone histology and follow up at 4-6 months, 10-12 months and > 12 months were analysed. Age, parity, HIV status, CD4 count, ARV status and cone margin involvement were included in the univariate and multivariate analysis to determine predictors of persistent disease RESULTS: Three hundred and seventy six cone biopsies were performed during the study period, with a mean age of 42.3 years, mean parity of 2. The majority of women [56,7% (213/376)] were HIV positive. The final histology indicated that 65,2% (246/376) of the women had high-grade disease (CIN 2/3 or HSIL) and 12,5% (47/376) had microinvasion. Ectocervical margins were clear in 57,6% (212/368) of cases and endocervical margins were clear in 54,6% (201/368) of specimens. Fifty-one cancers were detected during the study period. In the multivariate analysis age 40-49yrs (RR 1.4, 95% CI 1.01-2.0: p=0,043), ectocervical margin involvement with CIN 2/3 (RR 1.8, 95% CI 1.1-3.0: p-0.017) and endocervical margin involvement with CIN 2/3 (RR 1.5, 95% CI 1.04-2.3; p=0,031) and microinvasion ( RR 2.4, 95% CI 1.4-4.3; p=0.003) were all predictors of persistent disease. CONCLUSION: The use of cone biopsy is a valid diagnostic and sometimes therapeutic procedure at Groote Schuur Hospital with significant detection of high grade disease and cervical cancer. Women aged 40-49 years and positive cone margins are strong predictors of persistent disease. Improved compliance and a reduction in positive margins are two areas that need to be addressed to improve the current treatment programme. Use of cone biopsy as surgical therapy for early stage cancer appears promising but needs further study.
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Lee, Hyangsun. "How to manage the issue of unauthorized copying and distribution of digital audio broadcasts constructive alternatives to technological mandates /." [Bloomington, Ind.] : Indiana University, 2008. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3331294.
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Thesis (Ph.D.)--Indiana University, Dept. of Telecommunications, 2008.Title from PDF t.p. (viewed on Jul 24, 2009). Source: Dissertation Abstracts International, Volume: 69-11, Section: A, page: 4174. Adviser: Michael McGregor.
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Luippold, Benjamin Labrie. "Managing audits to manage earnings the impact of baiting tactics on an auditor's ability to uncover earnings management errors /." Amherst, Mass. : University of Massachusetts Amherst, 2009. http://scholarworks.umass.edu/open_access_dissertations/106/.
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Dondashe-Mtise, Tobeka. "Exploratory study on attitudes of nurse managers towards quality improvement programmes in the East London hospital complex." Thesis, University of Fort Hare, 2011. http://hdl.handle.net/10353/316.
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This study was aimed at investigating the attitudes of nurse managers towards quality improvement programmes in the East London Hospital Complex. The research design comprised a qualitative, exploratory and descriptive approach. A purposive sample of 10 nurse managers participated in the study. The data were collected through interviews, using a semi-structured interview guide. Interviews were recorded using audiotape. Data were analysed manually and by using the computer software Atlas ti. Positive and negative themes were identified and ethical consideration was ensured by means of privacy, confidentiality and anonymity. The findings revealed that nurse managers in the East London Hospital Complex had overall positive attitudes towards quality improvement programmes. A few negative attitudes and their contributory factors were also identified. The limitations of the study and recommendations based on the findings of the study are presented
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Melichar, Jan. "Bezpečnost a ochrana dat a informací v bankovnictví pro manažery." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10153.
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This dissertation describes information as an economic object and focuses on information security with reference to all technical and social aspects and documents the necessity to consider both those areas simultaneously. The dissertation determines information security standards and describes some tools being used for effective data protection and information systems protection. One part of this dissertation is a model design for effective controlling of data and process protection, which can be used by bank managers on process control design especially in transaction processing area. This model is divided into several logical and consequential blocks and provides help to operating managers to design or redesign new or existing processes accordingly. The dissertation clearly highlights related insufficiencies especially those related to data access protection and passwords and one related survey has been performed to prove that
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TU, SHENG-LIN, and 杜昇霖. "Game Theoretic Analyses of Audit Committee and Manager." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/69194316698815370220.
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碩士國立臺北大學
會計學系
104
Recently, we heard many event fraud on well-known multinational companies and it is mainly due to corporate governance. Therefore, many government try to medicate this problem by establishing the system of audit committee. The purpose of this study was to explore how the establishment of audit committee can do in improving monitory functions. Our main conclusion can be divided into two parts. On the right hand, the company should develop a reasonable reward system to induce manger to work hard. On the other hand, whether the company want to form the audit committee depends on the expectation of operating result and the risk of litigation.
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MA, SHENG-KAI, and 馬聖凱. "The Relationship between Internal Audit Manager Turnover and Financial Restatement." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/77498250484900503890.
Full textAbstract:
碩士逢甲大學
會計學系
105
This paper discusses the relationship between internal audit manager turnover and financial restatements during 2006 to 2015 of listed company in Taiwan, examining whether internal audit manager turnover influence financial statement quality. Taiwan have internal audit regulation, if internal control are not effective will decrease financial statement quality, and internal audit function aimed at making sure the effective of internal control. The results show that the internal audit manager turnover is significant positive with the financial restatements, suggesting that internal audit manger turnover will make the internal audit function ineffectively and affect the quality of the financial statements. The results of the addition analysis, using internal audit manager change times as independent variable, and there is a significant positive relationship with financial restatement, consistent with the primary result. The regression results of the propensity score matching sample also show a significant positive relationship.
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Yu-PingLin and 林玉萍. "The association between Agency Cost and the Turnover of Internal Audit Manager." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/85730048167896540722.
Full textAbstract:
碩士國立成功大學
財務金融研究所碩士在職專班
103
SUMMARY This paper is examines the relation between agency costs and the turnover of internal audit manager (henceforth IAM), and further explore whether firm attributes, such as managerial ownership, and dual chairman/CEO structure, external audit firm switching, influence that relationship. In reference to Singh and Davidson Ⅲ(2003) and Ang, Cole and Lin(2000), this paper use the operating expense ratio and asset turnover ratio as the proxies for agency costs. By using Logit regression analysis, this study finds that the turnover of IAM is not only significantly correlation with agency costs but also managerial ownership. Furthermore the results show that the corporate governance factors, like external audit firm switch and turnover of the mangers, are positively associated with IAM turnover. Keyword: agency theory, agency cost, internal audit, turnover of internal audit manager, corporate governance
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CHANG, Su-Yin, and 張素盈. "the independence audit of accountant and the manager accounting discretionary accruals manipulation." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/77658250572347879325.
Full textAbstract:
碩士佛光大學
經濟學系
95
The purpose of this research wants to explore how a senior manager of listed company can manipulate financial statements/ accounting entries without taking the maximum shareholder’s benefits into consideration. The research also uses the cash flows for operation, company size, debt ratio and bankrupt index as the independent variables and the decisive accounting entries as a dependent variable, to measure the relation among them. Audit independence of accountant would be quantified to high quality of audit and low quality of audit. The manipulation of accounting entries related to level of audit quality is also investigated. This research uses Jones Model absolute value of discretionary accruals to measure the independent degree of accountant. It also oversees the relation between independence of accountant and manipulation of discretionary accruals for the listed companies from 2002 to 2006. The research uses the cash flows for operation, company size, debt ratio and bankrupt index as independent variables of inspection if senior managers manipulate discretionary accruals. Using the cash flows for operation, company size, EBIT and debt ratio to test whether the independence of accountant has impacts on manipulation of discretionary accruals. The experimental result of a senior manager in a company with low cash flows for operation, small company size, low debt ratio and high level of bankruptcy (Z<1.3 bankruptcy, Z>2.90 non- bankruptcy) has lower incentives to manipulate discretionary accruals. In the perspective of independence of accountant, companies with better profits, large company size tend to cooperate with high quality of accounting firm. Senior managers in a company with sufficient cash flows and low debt ratio would not tend to manipulate discretionary accruals. In other words, the high quality accounting firms have a better customer choice than the low quality ones in the competitive circumstance.
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"Comparative Analysis of Benchmarking and Audit Tools." Master's thesis, 2011. http://hdl.handle.net/2286/R.I.14445.
Full textAbstract:
abstract: Among the various end-use sectors, the commercial sector is expected to have the second-largest increase in total primary energy consump¬tion from 2009 to 2035 (5.8 quadrillion Btu) with a growth rate of 1.1% per year, it is the fastest growing end-use sectors. In order to make major gains in reducing U.S. building energy use commercial sector buildings must be improved. Energy benchmarking of buildings gives the facility manager or the building owner a quick evaluation of energy use and the potential for energy savings. It is the process of comparing the energy performance of a building to standards and codes, to a set target performance or to a range of energy performance values of similar buildings in order to help assess opportunities for improvement. Commissioning of buildings is the process of ensuring that systems are designed, installed, functionally tested and capable of being operated and maintained according to the owner's operational needs. It is the first stage in the building upgrade process after it has been assessed using benchmarking tools. The staged approach accounts for the interactions among all the energy flows in a building and produces a systematic method for planning upgrades that increase energy savings. This research compares and analyzes selected benchmarking and retrocommissioning tools to validate their accuracy such that they could be used in the initial audit process of a building. The benchmarking study analyzes the Energy Use Intensities (EUIs) and Ratings assigned by Portfolio Manager and Oak Ridge National Laboratory (ORNL) Spreadsheets. The 90.1 Prototype models and Commercial Reference Building model for Large Office building type were used for this comparative analysis. A case-study building from the DOE - funded Energize Phoenix program was also benchmarked for its EUI and rating. The retrocommissioning study was conducted by modeling these prototype models and the case-study building in the Facility Energy Decision System (FEDS) tool to simulate their energy consumption and analyze the retrofits suggested by the tool. The results of the benchmarking study proved that a benchmarking tool could be used as a first step in the audit process, encouraging the building owner to conduct an energy audit and realize the energy savings potential. The retrocommissioning study established the validity of FEDS as an accurate tool to simulate a building for its energy performance using basic inputs and to accurately predict the energy savings achieved by the retrofits recommended on the basis of maximum LCC savings.Dissertation/Thesis
M.S. Architecture 2011
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李玳逸. "The Influences of Top Manager Support in Audit Firm and Auditor’s Characteristic on Professional Skepticism." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/56923931572833832146.
Full textAbstract:
碩士國立彰化師範大學
會計學系
100
Professional skepticism is an indispensable element in auditing tasks. Keen professional skepticism will be the key to balance efficiency and quality, and to lower the audit risk, and it is especially true, when auditors involved in a principle-based financial reporting environment than a rule-based one. Nevertheless, the definition of professional skepticism in recent research is confused. Therefore, the result can’t provide definite suggestions about how to train auditors professional skepticism, enhance the audit independence and maintain the audit quality. This study is based on the mode of Nelson(2009), separating research of audit professional skepticism into three constructs─innate skeptical characteristic, skeptical judgment and skeptical action, exploring their relationship, and analyzing the impact of the top management’ attitude on professional skepticism of auditors. This research uses 134 auditors of audit firms and 108 senior students of accounting department as experiment sample. Under the same evidence, the study compares whether the top management support will affect skeptical judgment and skeptical action or not. The results show that skeptical characteristic and trust propensity of auditors won’t influence skeptical judgment and skeptical action. Skeptical judgment has a positive effect on skeptical action before top management support; but the top management support has negative effect on the number of skeptical action adjustment. The results show that auditor’s professional skepticism depends on audit evidence evaluated. Skeptical judgment has great impact on skeptical action, and won’t cause bias by personal traits. This result is different from prior research, and it is worthwhile to explore for future researchers. Moreover, the attitude of top management support won’t increase skeptical action substantially, so it won’t cause over auditing; on the other hand, when top management nonsupport will substantially decrease the skeptical action. The attitude of top management will intervention in auditor’s independence judgment. To pass on knowledge and experience is an essential component for the firm education and training. However, how to encourage auditors to develop a keen professional skepticism and free from attitude of top management intervention is a challenge for audit firm when facing the new audit environment which focuses on principle-based. The results can provide audit firm edification about how to train its auditors’ professional skepticism judgment and decision.
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Groenewald, Jurika. "Turnover of women audit managers in audit firms." Diss., 2019. http://hdl.handle.net/10500/25523.
Full textAbstract:
Abstracts in English, Afrikaans and SepediApproximately half of the people in the world is female and yet women hold just more than one in every five senior management positions. This underrepresentation is a worldwide phenomenon that is also evident in the audit profession where there are few women at audit partner level. The purpose of this study was to explore the experiences of women audit managers – to gain an understanding of the reasons why they resign from audit firms before they are promoted to audit partner level. It was anticipated that this understanding could enable audit firms to develop and implement effective retention strategies to retain women in audit partner positions and to overcome the potential barriers to the equal representation of men and women in senior management positions in audit firms. An exploratory qualitative research approach and an interpretative phenomenological analysis design were used to explore and interpret the lived experiences of the women audit managers to understand the reasons why they resign from audit firms. The study found that unclear progression paths due to uncertain timelines, as well as the black economic empowerment pressures experienced by the audit firms, explained some of the women’s resignations from the audit firms. Unhealthy supervisor relationships, discrimination, no female role models and the “old boys club” as part of the audit firms’ leadership and organisational culture also played a prominent role in the women audit managers’ experiences. Moreover, unsatisfactory compensation together with no work-life balance were found to have influenced the majority of the women’s decisions to resign from the audit firms. Finally, the study also found that some of the participants’ aspirations to become audit partners were not distinct and that other matters were more important to them than their careers.
Alhoewel ongeveer die helfte van die wêreldbevolking vrouens is, is net een uit elke vyf senior bestuurders 'n vrou. Hierdie onderverteenwoordiging is 'n wêreldwye fenomeen, ook in die ouditberoep waar daar net 'n paar vrouens op ouditvennootvlak is. Die doel van hierdie studie was om die ervarings van vroulike ouditbestuurders te verken – om 'n begrip te kry van die redes waarom hulle bedank uit ouditfirmas voordat hulle tot ouditvennootvlak bevorder word. Die verwagting is dat hierdie begrip ouditfirmas in staat kan stel om effektiewe behoudstrategieë te ontwikkel en te implementeer om vrouens in ouditvennootposisies te behou en om die potensiële struikelblokke tot die gelyke verteenwoordiging van mans en vrouens in seniorbestuursposisies in ouditfirmas te bowe te kom. 'n Eksploratiewe, kwalitatiewe navorsingbenadering en 'n interpretatiewe, fenomenologiese ontledingsontwerp is gebruik om die geleefde ervarings van die vroulike ouditbestuurders te verken en te interpreteer om te kan verstaan waarom hulle uit ouditfirmas bedank. Die studie het bevind dat onduidelike progressiebane as gevolg van vae tydlyne, asook die druk van swart ekonomiese bemagtiging wat oudifirmas ervaar, kan verduidelik waarom sommige van die vrouens uit die ouditfirmas bedank. Ongesonde toesighouerverhoudings, diskriminasie, geen vroulike rolmodelle en die stelsel van baantjies vir boeties as deel van die ouditfirmas se leierskap- en organisasiekultuur speel ook 'n prominente rol in die vroulike ouditbestuurders se ervarings. Boonop is bevind dat onbevredigende vergoeding asook geen werk-lewebalans die meerderheid van die vrouens se besluite beïnvloed om uit die ouditfirmas te bedank. Die studie het ten slotte bevind dat dit nie sommige van die deelnemers se kennelike ambisie is om ouditvennote te word nie, en dat ander aangeleenthede van groter belang vir hulle is as hulle loopbane.
Tekanyetšo ya seripa sa batho mo lefaseng ke basadi efela basadi ke fela o tee godimo ga maemo a mahlano a bolaodi bja godimo. Kemedi ye ye nnyane ke setlwaedi sa motlalanaga seo se bonagalago ka go mošomo wa tlhakišo fao go nago le basadi ba bannyane maemong a bolekane bja tlhakišo. Mohola wa phatišišo ye e be e le go nyakolla maitemogelo a basadi ba balaodi ba batlhakiši – go kwešiša mabaka a go re ke ka lebaka la eng ba tlogela mešomo difemeng tša tlhakišo pele ba ka hlatlošetšwa maemong a bolekane bja tlhakišo. Go be go lebeletšwe gore kwešišo ye e ka kgontšha difeme tša tlhakišo go tlhabolla le go phethagatša maanotšhomo a maleba a go dula le bona sebaka mo go maemo a molekane wa tlhakišo le go fediša tšeo e ka bago mapheko go kemedi ya go lekana ga banna le basadi maemong a taolo ya godimo ka go difeme tša tlhakišo. Mokgwa wa diphatišišo tša boleng bja go nyakolla le tlhamo ya kahlaahlo ya ditiragalo tšeo di hlaloswago di be di šomišwa go nyakolla le go hlatholla maitemogelo ao balaodi ba tlhakišo ba basadi go kwešiša mabaka a go re ke ka lebaka la eng ba tlogela mošomo mo difemeng tša tlhakišo. Thuto ye e hweditše gore ditsela tša go se bonale tša kgatelopele ka lebaka la ditatelano tšeo di se nago bohlatse, go tee le matlafatšo ya ikonomi ya bathobaso tšeo di itemogetšwego ke difeme tša tlhakišo, e tlhalositše tše dingwe tša ditlogelo tša mošomo ka basadi go difeme tša tlhakišo. Dikamano tšeo di sa lokago le balebeledi, kgethollo, basadi ba go se tšewe bjalo ka mehlala le “old boys club” bjalo ka karolo ya boetapele bja difeme tša tlhakišo le setšo sa sehlongwa le tšona di ralokile karolo ya bohlokwa go boitemogelo bja balaodi ba basadi ba difeme tša tlhakišo. Go feta fao, tefelo yeo e sa kgotsofatšego go tee le tekanyetšo ya bophelo bja mošomo di hwetšagetše di na le khuetšo go bontši bja diphetho tša basadi tša go tlogela mošomo go tšwa go difeme tša tlhakišo. Mafelelong, phatišišo e hweditše go re ditumo tša batšeakarolo ba bangwe tša go ba balekane ba tlhakišo di be di sa bonale le go re merero ye mengwe e be e le bohlokwa kudu go bona go feta mešomo ya bona.
Auditing
M. Phil. (Accounting Sciences)
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Wagner, J. D. "Communication satisfaction of professional nurses working in selected public health care services in the city of Johannesburg." Diss., 2013. http://hdl.handle.net/10500/11959.
Full textAbstract:
M.A. (Health Studies)The purpose of this study was to explore and describe communication effectiveness and communication satisfaction experienced by professional nurses in selected public health care services. Quantitative, explorative and descriptive research was conducted to determine the communication effectiveness and levels of communication satisfaction. The Downs and Adrian (2004) structured questionnaire was adapted and used to collect the data. The study population consisted of three groups of professional nurses, namely nurse managers (n=18), operational managers (n=22) and professional nurses (n=90). The study highlighted areas of effective and ineffective communication, as well as areas of communication satisfaction and dissatisfaction, among professional nurses. The findings revealed that although professional nurses are satisfied with their supervisor-subordinate communication, they are dissatisfied with personal feedback between all categories of professional nurses. Recommendations for the improvement of the communication effectiveness and communication satisfaction of professional nurses are aimed at creating an organisational atmosphere conducive to two-way communication.
Health Studies
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Santos, Diogo Daniel Andrade Nunes dos. "Proof of concept of a new Audio Dispatcher." Master's thesis, 2021. http://hdl.handle.net/10362/135851.
Full textAbstract:
To excel in today’s world, rail controllers need to be able to communicate with
numerous personnel across different mobile and fixed networks, in order to make
well-informed decisions effortlessly.
Audio Dispatcher is a software product that allows the railway control center
operators to manage different voice communication systems in an integrated manner, by
being able to concentrate them in a single Web graphic interface. It enables operational
communication between control centers, train drivers, shunting personnel, maintenance
personnel, neighbourhood dispatchers and local train stations.
Audio Dispatcher already had two previous versions, however, the second version
had some problems and was not according to Thales GTS division latest technological
stack. This new version of the Audio Dispatcher is integrated into a multi-platform
framework named GDP UI Toolkit whose main advantage is that it facilitates the rapid
development of applications based on a predefined toolbox of components and
microservices.
In the course of this product’s renewal, new functionalities need to be added, such as
multimedia file sharing, chat sessions and video calls. This 3rd version also intends to
make the product more versatile, easy to set up and configure.
The AD product required a new and well-defined interface. This is the main purpose
and the problem this dissertation was proposed to solve, in doing so, we developed the
HMI for the new Audio Dispatcher system, focusing on two central modules: the Call
Manager and the Contact Manager.Para se destacar no mundo de hoje, os controladores ferroviários necessitam de comunicar com várias pessoas em diferentes redes móveis e fixas, para tomar decisões bem informadas sem qualquer esforço. O Audio Dispatcher é um produto de software que permite aos operadores de centros de controlo ferroviário giram numa maneira integrada diferentes sistemas de comunicação de voz, podendo concentrar esses sistemas numa única interface gráfica Web. Este software permite a comunicação operacional entre centros de controlo, maquinistas, pessoal de manutenção e estações de comboio locais. O Audio Dispatcher já tinha duas versões anteriores, porém, a segunda versão apresentava alguns problemas e não estava de acordo com a exigência tecnológica da divisão GTS da Thales. Esta nova versão do Audio Dispatcher está integrada numa framework multiplataforma denominada GDP UI Toolkit, cuja principal vantagem é que facilita o rápido desenvolvimento de aplicações com base numa coleção predefinida de componentes e microsserviços. No decorrer da renovação deste produto, novas funcionalidades serão adicionadas, como a partilha de ficheiros multimédia, chat e vídeo chamadas. Esta 3ª versão pretende também tornar o produto mais versátil, fácil de instalar e configurar. O produto AD precisava de uma nova e bem definida interface. Este é o principal objetivo e o problema que esta dissertação foi proposta a resolver, ao fazê-lo, desenvolvemos a HMI para o novo sistema Audio Dispatcher, com o foco em dois módulos centrais: o Call Manager e o Contact Manager.
28
HSIEH, TE-CHEN, and 謝德貞. "AN ANALYSIS OF THE RELATIONSHIP BETWEEN NON-AUDIT SERVICE AND THE STRATEGIES OF AUDITORS'' AND MANAGERS''." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/97076132525027345893.
Full textAbstract:
碩士國立臺北大學
會計學系
91
After the Enron bankruptcy, Andersen has become a focus, especially of the non-audit services. In 2002, “Sarbanes-Oxley Act of 2002” issued by SEC, prohibited auditors from providing non-audit services for their audit clients. Many empirical research suggest that auditors have incentives to compromise their independence due to the quasi-rent of their clients. The results from these research, however, yield mixed support for the contention that the non-audit services impair auditors’ independence. This study analyzes the strategies of auditors and managers by game-theoretic models in four different cases. The results of the study show that only when the client’s threat of replacement is credible, and the client’s strategy can affect auditor’s decision making, the auditor may compromise his independence when non-audit service is an important factor. After comparing the four cases, we conclude that when client knows the type of the succeeding auditor, the client has less incentive to affect the auditor’s strategy.
29
Luippold, Benjamin Labrie. "Managing Audits to Manage Earnings: The Impact of Baiting Tactics on an Auditor’s Ability to Uncover Earnings Management Errors." 2009. https://scholarworks.umass.edu/open_access_dissertations/106.
Full textAbstract:
This study examines an aspect of earnings management that I refer to as audit management. I define audit management as a client's strategic use of techniques (e.g., baiting tactics) to prevent auditors from discovering earnings management during the audit. Specifically, I examine whether two baiting tactics, diversionary statements and distracting errors, affect an auditor's ability to uncover an accounting error used to manage earnings. Auditors performed analytical review on financial statements that contained an earnings management error (i.e., an intentional error that results in the client meeting an earnings target). I manipulated whether management provided a diversionary statement that explicitly identified risk in other areas of the audit, and whether management seeded easier, distracting errors into those other areas, both of which were designed to lure the auditor away from the earnings management error. I found that when auditors were intentionally directed to error free accounts they were unlikely to uncover an earnings management error elsewhere in the financial statements. On the other hand, auditors were most accurate in identifying earnings management when they were directed to audit areas that contained distracting errors. These results suggest that managers can use certain baiting tactics to strategically manage the outcome of the audit, but that, in some circumstances, baiting tactics may actually make auditors more likely to uncover managed earnings.
30
TSENG, JOU-CHIEN, and 曾柔茜. "Would the Financial reporting Quality affected by the Social Ties between Accountants and Managers Moderated by the Audit Committee？." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/x5cu98.
Full textAbstract:
碩士國立中正大學
會計與資訊科技研究所
107
The purpose of this study is to investigate the social ties between accountants and managers would affected the financial reporting quality or not. And after the enterprise setting the audit committee, the financial reporting quality which is already affected by the social ties between accountant and managements would moderated by the characteristics of the audit committee or not. The research results show that when there is social ties between the managers and the accountant, the financial reporting quality will be negatively affected, especially under the alma mater relationship or the mentor relationship. The establishment of the Audit Committee or the voluntary setting of the Audit Committee will improve this impact and promote the quality of the financial statements, particularly in the mentor relationship. In addition, the results of this study also show that if we don’t consider the impact of social ties, the enterprise set up an audit committee voluntarily, it will intensify the management's manipulation of discretionary accruals, lead to a poor financial reporting quality.
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Schellnack-Kelly, Isabel. "The role of records management in governance-based evidence, service delivery and development in South African communities." Thesis, 2014. http://hdl.handle.net/10500/14401.
Full textAbstract:
The purpose of this study was to critically analyse the evidence-based revelations from the South African Office of the Auditor-General on the records management challenges being encountered in the local government sector. The aim of the study was the analysis of available evidence and the proposal of solutions for collaborative planning and implementation.
The lack of strategic planning in ensuring the accessibility of authentic information sources required during auditing remains unchallenged by the South African public archivists and records managers. These audit reports are required to demonstrate governance, transparency and accountability. This information held in the records of local government is also required to satisfy service delivery and plan development ventures. The World Bank, International Monetary Fund and United Nations formulated an ambitious agenda to eradicate world poverty by 2025. Eight millennium development goals were identified that would provide impoverished communities with better access to basic services and conditions spurring sustainable development. Governance-based criteria were identified as barometers to gauge transparency, accountability, respect for the rule of law and citizens’ rights.
Consolidated audited reports from 2000 to 2013 were scrutinised to unravel the conundrums relating to governance, transparency and the management of public sector information sources. According to the 2013 report, only 5% of the local government sector managed to attain clean audits. Related evidence revealed in the unclean audit reports and media narratives related to service delivery and community protests.
The approach used for the study was the qualitative methodology, regarded as an appropriate method for the archival discipline. This research method allowed for the incorporation of interdisciplinary and multidisciplinary fields of interest. The case study method design enabled the focus of the study to be on local governments and six selected community development ventures in different areas of South Africa. The latter method enabled information collection from records officials and persons involved with socio-economic development projects.
Sound interventions are needed to ensure evidence-based governance. This, in turn, would create favourable conditions for development endeavours in post-apartheid South Africa.Information Science
D. Litt. et Phil. (Information Science)