Academic literature on the topic 'Auditing, Internal Evaluation'
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Journal articles on the topic "Auditing, Internal Evaluation"
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Botha, Lise Muriel, and Naomi Wilkinson. "A framework for the evaluation of the perceived value added by internal auditing." Meditari Accountancy Research 28, no. 3 (September 5, 2019): 413–34. http://dx.doi.org/10.1108/medar-02-2019-0448.
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Purpose The purpose of this study is to propose a framework for the evaluation of the perceived value internal audit functions add to their organisations. The framework is based on service quality measurement principles, specifically SERVPERF, which is applied to internal auditing. Design/methodology/approach Insights obtained from the literature on internal auditing and service quality disciplines were synthesised to identify and structure value-adding attributes of internal auditing. A thematic analysis of published profiles (by Protiviti) of various organisations’ internal audit functions were analysed and evaluated against those attributes identified in the literature to formulate an evaluation framework based on service quality measurement principles. Findings The identified value-adding attributes were categorised according to the dimensions of the SERVPERF service quality measurement instrument to formulate a framework for evaluation of the value added by internal audit functions. It was found that the SERVPERF dimensions appear to be relevant to internal auditing. The SERVPERF instrument was therefore adapted to evaluate the value added by internal auditing as a service. Practical implications This paper contributes to both the theory and practice of internal auditing by proposing formal dimensions of a value-adding internal audit service which can then serve as a reference point from which to evaluate the value added to an organisation. The framework can serve as a starting point for internal audit functions to develop their service offering and/or form the foundation of stakeholder satisfaction surveys. Originality/value The study contributes to the literature by applying service quality principles to internal auditing. A holistic framework that can be used for the evaluation of the value added by internal audit functions based on stakeholder perceptions is proposed. The framework juxtaposes attributes of value-adding internal auditing with recognised service quality performance measures. The notion of value added is investigated to better understand the concept in the context of internal auditing services.
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Janvrin, Diane J. "St. Patrick Company: Using Role Play to Examine Internal Control and Fraud Detection Concepts." Journal of Information Systems 17, no. 2 (September 1, 2003): 17–39. http://dx.doi.org/10.2308/jis.2003.17.2.17.
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This instructional case uses role play to provide students in accounting information systems or auditing with experience in evaluating a firm's internal control environment to assess the likelihood of errors and fraud. The objective is to illustrate how role play can reinforce two important systems/auditing topics: internal control evaluation and fraud detection. The case provides a framework for the discussion of internal control and fraud detection concepts developed in audit standards.
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Hanskamp-Sebregts, Mirelle, Marieke Zegers, Gert P. Westert, Wilma Boeijen, Steven Teerenstra, Petra J. van Gurp, and Hub Wollersheim. "Effects of patient safety auditing in hospital care: results of a mixed-method evaluation (part 1)." International Journal for Quality in Health Care 31, no. 7 (June 15, 2018): 8–15. http://dx.doi.org/10.1093/intqhc/mzy134.
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Abstract Objective To evaluate the effectiveness of internal auditing in hospital care focussed on improving patient safety. Design, Setting and Participants A before-and-after mixed-method evaluation study was carried out in eight departments of a university medical center in the Netherlands. Intervention(s) Internal auditing and feedback focussed on improving patient safety. Main Outcome Measure(s) The effect of internal auditing was assessed 15 months after the audit, using linear mixed models, on the patient, professional, team and departmental levels. The measurement methods were patient record review on adverse events (AEs), surveys regarding patient experiences, safety culture and team climate, analysis of administrative hospital data (standardized mortality rate, SMR) and safety walk rounds (SWRs) to observe frontline care processes on safety. Results The AE rate decreased from 36.1% to 31.3% and the preventable AE rate from 5.5% to 3.6%; however, the differences before and after auditing were not statistically significant. The patient-reported experience measures regarding patient safety improved slightly over time (P < 0.001). The SMR, patient safety culture and team climate remained unchanged after the internal audit. The SWRs showed that medication safety and information security were improved (P < 0.05). Conclusions Internal auditing was associated with improved patient experiences and observed safety on wards. No effects were found on adverse outcomes, safety culture and team climate 15 months after the internal audit.
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Savčuk, Olga. "INTERNAL AUDIT EFFICIENCY EVALUATION PRINCIPLES." Journal of Business Economics and Management 8, no. 4 (December 31, 2007): 275–84. http://dx.doi.org/10.3846/16111699.2007.9636180.
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Current business environment has experienced rapid and revolutionary change with far reaching consequences for companies worldwide. Management responses to fierce global competition include improved quality and risk management initiatives, reengineered structures and processes and greater accountability to ensure more timely, reliable and relevant information for decision‐making and to secure confidence and trust of the investors. Over the last few years the importance to the strong corporate governance of managing risk has been increasingly acknowledged. Companies are under pressure to identify all the business risks they face: social, ethical and environmental as well as financial and operational, and to explain how they manage them to an acceptable level. Therefore in order to reach its objectives each company has to develop and implement an approach to assessing and managing the uncertainties and opportunities it faces in the pursuit of its business strategy, with the intention of maximizing shareholder value and performance, i.e. meeting the determined objectives. Shareholders are extremely demanding with respect to the activities of the management and want an independent and objective assessment of the risk management and governance system the management is responsible for. In this radically changed business environment the internal auditing gained an important role within companies. Over the past sixty years internal audit developed from control function responsible for inspection of accounting and financial data to a strategic partner for the shareholders and the management of the company in improving governance processes. In current environment the management of the company more and more rely on the internal audit to evaluate whether controls are sufficient to manage risks and uncertainties. This developing role of the internal auditing is also reflected in its current definition, i.e. internal auditing is an independent, objective assurance and consulting activity designed to add value and improve a company's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. Only efficient internal audit can perform its tasks properly. Internal audit efficiency depends on its subordination level, which must be appropriate for internal audit to be independent and objective, on the professional qualification and practical experience of internal audit staff, on the internal audit strategy, activities and value added to the company and on the ability to improve itself. The article analyses efficient internal audit establishment and support issues and internal audit efficiency estimation principles. Taking into account the scope of organization's direction and control, internal audit takes on important roles, integrating several other governance and control aspects into organizational governance and stands out as the most important, single mechanism for ensuring adequate and effective governance of the organization. The article provides criteria to assess efficiency of internal audit which could be applied when implementing internal audit function or improving the existing one.
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Orchard, Lou X., and Matthew L. Hoag. "Revenue Process Internal Control For Manufacturers: An Evaluation Tool For Independent Auditors And Managers." Journal of Business & Economics Research (JBER) 12, no. 2 (March 29, 2014): 137. http://dx.doi.org/10.19030/jber.v12i2.8527.
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Effective management of the revenue process is critical to the success and long-run viability of any business. The revenue process also entails an elevated risk area for financial reporting fraud (AICPA 2002; Beasley et al., 2010). Accordingly, this important process demands heightened attention from independent auditors and company managers, and internal control activities must be considered as part of the ongoing evaluations of this important area. This paper presents a tool for evaluating internal control objectives and activities pertinent to the revenue process for companies operating in the manufacturing sector. This evaluation tool may be used by independent auditors as a general benchmark in performing a preliminary evaluation of a manufacturing clients internal control over the revenue process. Independent auditors who will find the tool most useful will primarily be those wishing to comply with U.S. Generally Accepted Auditing Standards (GAAS), including those performing integrated audit engagements in accordance with Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 5 and the new requirements set forth in the Committee of Sponsoring Organizations of the Treadway Commissions (COSO) Internal Control Integrated Framework. In instances where important internal control activities have been omitted from the clients system, the auditor should consider whether the omission increases the risk of material misstatement. This tool may also be used by managers to evaluate the adequacy of their companys internal control activities within the revenue process.
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Morrill, Janet B., Cameron K. J. Morrill, and Lori S. Kopp. "Internal Control Assessment and Interference Effects." Behavioral Research in Accounting 24, no. 1 (December 1, 2011): 73–90. http://dx.doi.org/10.2308/bria-10074.
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ABSTRACT Both U.S. Generally Accepted Auditing Standards and International Standards on Auditing require risk-based audits, where audit effort is concentrated on accounts and financial statement assertions where the risk of material misstatement is high. Assessing risk requires the auditor to evaluate the auditee's internal control systems; however, current standards and practice vary regarding the point at which risks are to be identified. Using output interference theory, we hypothesize that risk assessment performed by the auditor before evaluating the client's internal control systems will lead to a more complete identification of sources of internal control deficiencies as compared to assessing risk after evaluating internal control systems. In our experiment, auditors who identified risks first identified more, and more important, internal control deficiencies than did auditors identifying controls first, although the number of risks identified was not significantly different between the two groups. Overall, our results suggest that audit efficiency and effectiveness depend on the sequence in which internal control evaluation subtasks are performed. Data Availability: Data are available from the authors upon request.
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Santos, Carlos, Pedro Sousa, Carla Ferreira, and José Tribolet. "Conceptual Model for Continuous Organizational Auditing with Real Time Analysis and Modern Control Theory." Journal of Emerging Technologies in Accounting 5, no. 1 (January 1, 2008): 37–63. http://dx.doi.org/10.2308/jeta.2008.5.1.37.
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ABSTRACT: The important role that has been played by organizational information systems in the maneuvering of organizations, particularly concerning their capacity to continuously adapt to new challenges using real time response, means that great care must be given to their evaluation and validation. Bearing this in mind, a system which has been evaluated and validated will reassure the stakeholders that the organization is trustworthy. The process of evaluating and validating is one of auditing which, in order to be performed according to good practice, should be based on an internal control system. This work presents a conceptual model for continuous organizational auditing using real time analysis and modern control theory. The main scientific components of this work are as follows: the consistent and coherent design of an internal control system based on modern control theory; the formal verification of the rules that make up the internal control system's specific aims; a conceptual model able to support continuous organizational auditing using real time analysis.
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Lylia Hamdan, Sunita, Nahariah Jaffar, and Ruzanna Ab Razak. "The Effects of Interaction between Internal Auditor and Audit Committee on Fraud Detection in Malaysia." International Journal of Engineering & Technology 7, no. 4.38 (December 3, 2018): 1338. http://dx.doi.org/10.14419/ijet.v7i4.38.27820.
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This study aims to examine the effect of interaction between internal auditor and audit committee on fraud detection in Malaysia. Specific interaction is firstly; audit committee approving the appointment of chief audit executive, the evaluation of chief audit executive, the dismissal of chief audit executive, the internal audit budget and the internal audit plan or program. Secondly, audit committee’s involvement in reviewing internal auditor’s work specifically; providing input for the internal audit plan, reviewing the results of internal auditing related to financial reporting, reviewing the results of internal auditing related to internal control, reviewing the results of internal auditing related to compliance with laws and regulation, reviewing the internal audit involvement in management responses to internal audit suggestions, reviewing the difficulties or scope restrictions encountered by internal auditors and reviewing the coordination between internal auditors and external auditors. Survey questionnaires were mailed to internal auditors attached to 782 companies listed on Bursa Malaysia’s main market. The results of this study suggest that involvement of audit committee in approving chief audit executives’ matters is insignificant on internal auditors’ contribution to fraud detection. However, audit committee’s involvement in reviewing internal auditors’ work significantly influence the internal auditors’ contribution in fraud detection.
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Bawaneh, Ahmad. "The Role of Internal Audit Computerization in Supporting the Task of External Auditing in Jordanian Insurance Companies." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 19 (December 31, 2022): 2015–26. http://dx.doi.org/10.37394/23207.2022.19.181.
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The study aimed to examine the role of the computerization of internal audits in Jordanian insurance companies in supporting the tasks of the external auditor. The study population consisted of managers and heads of internal audit departments, a number which is estimated at 112 in Jordanian insurance companies, of which there were 25 in the year 2021. Using a questionnaire as a primary source for the study data and relevant statistical methods to analyze the respondents’ answers, it is concluded that there is a significant impact for the computerization of internal auditing processes in supporting the tasks of external auditing, and that the computerization of internal auditing processes has a statistical impact on supporting risk assessment, internal control assessment, and the evaluation of audit evidence by the external auditor. The study recommended giving more attention to qualifying both external and internal auditors to work considering the widespread computerized environment, as well as conducting similar studies in different sectors to compare the results from other sectors with those from the Jordanian insurance companies’ sector in this study.
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Hanskamp-Sebregts, Mirelle, Marieke Zegers, Wilma Boeijen, Hub Wollersheim, Petra J. van Gurp, and Gert P. Westert. "Process evaluation of the effects of patient safety auditing in hospital care (part 2)." International Journal for Quality in Health Care 31, no. 6 (August 18, 2018): 433–41. http://dx.doi.org/10.1093/intqhc/mzy173.
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Abstract Objective To identify factors that explain the observed effects of internal auditing on improving patient safety. Design setting and participants A process evaluation study within eight departments of a university medical centre in the Netherlands. Intervention(s) Internal auditing and feedback for improving patient safety in hospital care. Main outcome measure(s) Experiences with patient safety auditing, percentage implemented improvement actions tailored to the audit results and perceived factors that hindered or facilitated the implementation of improvement actions. Results The respondents had positive audit experiences, with the exception of the amount of preparatory work by departments. Fifteen months after the audit visit, 21% of the intended improvement actions based on the audit results were completely implemented. Factors that hindered implementation were short implementation time: 9 months (range 5–11 months) instead of the 15 months’ planned implementation time; time-consuming and labour-intensive implementation of improvement actions; and limited organizational support for quality improvement (e.g. insufficient staff capacity and time, no available quality improvement data and information and communication technological (ICT) support). Conclusions A well-constructed analysis and feedback of patient safety problems is insufficient to reduce the occurrence of poor patient safety outcomes. Without focus and support in the implementation of audit-based improvement actions, quality improvement by patient safety auditing will remain limited.
Dissertations / Theses on the topic "Auditing, Internal Evaluation"
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Moffeit, Katherine S. (Katherine Southerland). "The Effect of Cognitive Style on Auditor Internal Control Evaluation." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331974/.
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The present auditing environment involves increasing audit costs and potential legal liability. Increasing audit costs mandate methods to make the audit more efficient, while the credibility of audited financial statements depends on audit effectiveness. Internal accounting control evaluation impacts both the efficiency and effectiveness of the audit process since this judgment establishes a basis for determining the timing, nature and amount of auditing procedures to be performed. Results of previous research, however, have indicated that variance does exist in auditors' evaluations of internal controls. While individual differences have been given as an explanation of the variance, no research has successfully isolated which individual differences relate to differences in judgment. This study examined the possibility that cognitive style, defined as the mode of processing which individuals use in their perceptual activities, was an individual difference which could explain some of the variance in internal control judgments. The Myers-Briggs Type Indicator (MBTI) was used to measure the cognitive style of auditors. A second instrument, an audit judgment case, was prepared by the researcher to elicit (1) an auditor's estimate of the reliability of internal controls in a computerized payroll application, and (2) his assessment of the perceived relevance of case information to his reliability judgment. Ninety auditors attending training sessions held by six Dallas CPA firms completed the MBTI and case description. These instruments were administered by the researcher during the Summer of 1984. The participants were primarily senior-level auditors with three years' experience. The statistical methods used in this study included the t-test and ANOVA. Results of the study indicated lack of consensus in the internal control reliability estimates of the participants. Differences were noted in the information the sensing and intuitive types identified as important to their reliability estimates. The number of cues identified as important by the participants was not significantly related to their perceptual mode (sensing or intuitive) or to their internal control reliability judgment.
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Scholz, Christian. "Evaluation and categorization of findings according to the Minimum Requirements for the Internal Audit Function of Banks 1/2000 (German Federal Financial Supervisory Authority)." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/70206.
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Thesis (MBA)- Stellenbosch University, 2004.ENGLISH ABSTRACT: The main object of this study project is clause 14 of the circular 1/2000 "Minimum Requirements for the Internal Audit Function of Banks" of the German Federal Financial Supervisory Authority. It requires that banks have a risk management system, a risk-based audit planning and a risk-based audit procedure. These have initiated the transformation process of the internal audit functions from the traditional audit approach, which is past and present orientated, to the risk-based audit approach, which is future oriented. During audit planning the audit objects are chosen due to their inherent-risk instead of choosing them due to indications of pastrelated information or estimations. To determine the inherent-risk the audit object's risk factors have to be determined and assessed. The aim of the study is to set up a model, which allows the standardized categorization of findings according to the Minimum Requirements for the Internal Audit Function of Banks 1/2000, which requires a categorization of findings into at least three categories: shortcoming, serious shortcoming, and particular grave deficiency. The Minimum Requirements doesn't impose a restriction to the method of categorization. The survey "Categorization of Findings" revealed that all banks are categorizing the findings, but that only a few banks are using an objective method to do so. To ensure a coherent, transparent and objective classification of the findings the classification process has to be standardized. For a standardized classification process the extent of the findings have to be comparable and quantitative. Therefore, techniques and methods have to be applied, which quantifies the extent of the findings making them comparable. In order to find the right method to assess the extent of the finding one has to look at the components of a finding. A finding consists of risk, which is expressed by the occurrence probability and the extent of damage. The occurrence probability and the extent of damage are described by various risk factors, which are quantitative and qualitative. These risk factors have to be objectively evaluated and aggregated to determine the risk and thus, the extent of the finding. The main problems of this assessment are the quantification of the qualitative risk factors and the aggregation of all risk factors. For the quantification of qualitative risk factors the methods three dimensional analysis and the Delphi-Method are most appropriate. These two methods can be used for the evaluation of a quantitative risk factor as well. Furthermore, the methods sensitivity analysis, Monte Carlo simulation, and statistical methods can assist the assessment of qualitative risk factors, but these methods alone are not appropriate for the assessment of qualitative risk factors. When aggregating the assessments of the risk factors a combination of successive comparison and Scoring Model are suitable. The classification of findings for the annual audit report can be conducted by use of the ABC-Analysis. Prior to this, the scored findings have to be weighted according to the importance of the audit object for the company. All findings in class A represent serious shortcomings and particular grave defiCiencies, class B represents shortcomings, and class C negligible shortcomings. The classification process can be assisted by the use of the risk map and the risk portfolio, but the sole use of these methods would not lead to a proper classification.
AFRIKAANSE OPSOMMING: Die hoof doelwit van hierdie studieprojek is klousule 14 van die Sirkuler 1/2000 "Minimum vereistes vir die Interne Oudit funksie van banke" van die Duitse Federale Finansiele Toesighoudende gesag. Dit vereis dat banke 'n risikobestuur sisteem, 'n risiko baseerde oudit plan en risiko baseerde oudit prosedures daar stel. Hierdie verseistes het die transformasie van die interne oudit funksies inisieer, vanaf die tradisionele benadering wat op die verlede en die huidige gefokus het, tot 'n risiko gebaseerde benadering wat op die toekoms gerig is. Gedurende die oudit beplanning word die oudit onderwerpe gekies vanwee hul inherente risikos eerder as vanwee die indikasies van verlede-gebaseerde informasie of estimasies. Om die inherente risikos te bepaal, is dit nodig om die oudit onderwerp se risiko faktore te bepaal en te bereken. Die doeI van die studie is die daarstelling van 'n model vir die gestandardiseerde kategorisering van bevindinge na aanleiding van die "Minimum vereistes vir die Interne Oudit funksie van banke" in ten minste drie kategorie: leemtes, ernstige tekortkominge en spesifieke growwe tekorte. Die Minimum Vereistes beperk nie die metode van kategorisering nie. Die opname "Catagorising of Findings" toon dat al die banke wel hul bevindings kategorieseer maar dat slegs 'n paar banke 'n objektiewe metode hierin toe pas. Om verstaanbare, deursigtige en objektiewe klassifikasie van bevindinge te verseker is dit nodig dat die proses van klassifikasie gestandardiseer word. Vir 'n gestandardiseerde klassifikasie proses moet die resultate van bevindinge vergelykbaar en kwantitatief wees. Hiervoor moet tegnieke en metodes toegepas word wat die resultate van bevindinge kwantifiseer en so vergelykbaar maak. Om die regte metode te vind vir die analisering van die resultate van 'n bevinding, moet daar na die komponente van die bevinding gekyk word. 'n Bevinding bestaan uit risiko wat uitgedruk word as die gebeurlikheidswaarskynlikheid en omvang van skade. Die gebeurlikheidswaarskynlikheid en omvang van skade word beskryf deur 'n verskeidenheid van risiko faktore wat beide kwalitatief en kwantitatief van aard is. Hierdie risiko faktore moet objektief evalueer en saamgevat word om die risiko en so die omvang van die bevinding te bepaal. Die grootste probleem met die analise is die kwantifisering van die kwalitatiewe risiko faktore en die samevatting van al die risiko faktore . Vir die kwatifisering van die kwalitatiewe risiko faktore, is die Drie Dimensionele Analise en die Delphi metodes die mees toepaslikes. Hulle kan ook gebruik word vir die evaluasie van 'n kwantitatiewe risiko faktor. Verder kan die metodes van sensitiwiteitsontleding, Monte Carlo simulasie en ander statistiese metodes ook help met die berekening van kwantitatiewe risiko faktore. Hulle is egter nie toepaslik vir die berekening van kwalitatiewe risiko faktore nie. Met die aggregasie van die analiese van risiko faktore, is die kombinasie van Opeenvolgende Vergelyking en Punte Toekenning modelle ook toepaslik. Die klassifisering van bevindinge vir die jaarlikse oudit verslag kan gedoen word deur die gebruik van ABC-analise. Voorheen moes daar aan die bevindinge gewigte toegeken word in ooreenstemming met die belangrikheid van die oudit onderwerp vir die maatskappy. Alle resultate in klas A verteenwoordig ernstige tekortkominge en besonder gewigtig gebrekkig , klas B verteenwoordig tekortkominge en klas C geringe tekortkominge. Die klasifikasie proses kan bygestaan word deur die gebruik van 'n risiko kaart en risiko portefeulje. Die alleen gebruik van die metodes sal egter nie 'n ordentlike klassifikasie verseker nie.
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Pan, Ye, and 潘燁. "The association between organizational culture and Control Self Assessment: adoption and approach choice." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2006. http://hub.hku.hk/bib/B38901444.
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Haimon, Zvi. "Evaluating the effectiveness of internal auditing in municipalities in Israel." Thesis, City University London, 1998. http://openaccess.city.ac.uk/7570/.
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The aim of this research is to evaluate the effectiveness of internal auditing in municipalities in Israel, as perceived by different groups of users. A model to evaluate effectiveness was developed, followed by the preparation of a self-administered questionnaire of the Likert type. After pilot testing, the questionnaire was despatched. The empirical study was conducted on the majority of Israeli municipalities that possess an internal auditing unit. The respondent groups also included journalists at local newspapers who cover the annual municipality internal auditing reports. The returned questionnaires provided the data used in the research analysis. After factor analysis, the model emerged based on the following components: Independence, Competence, Scope of work, Performance of the internal auditing unit, and the Implementation of corrective action following the internal auditing findings. The respondents were divided into five groups: (1) Staff of the municipality internal auditing unit (2) Councillors - elected by the public (3) Top management (4) Middle level management (5) Journalists. Meetings were also held with the mayors of various municipalities to ascertain their opinions on the results of the data analysis. The research findings revealed major differences in the evaluation of effectiveness between different groups of users. In general, the research shows that the closer the user stands to the internal auditing operation, the higher the evaluation. The implementation of corrective action following the internal auditing findings was rated by all the respondent groups as lower than the other components. Another result is that the internal auditing unit tends to be perceived as less effective in smaller municipalities; for this comparison, municipalities were divided into three categories according to population size. The research has yielded various recommendations for operational change in order to improve the effectiveness of internal auditing in municipalities. The model developed in this study can also serve to evaluate the different aspects of effectiveness of individual internal auditing units in individual municipalities in Israel.
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Cannavina, Vando Cardoso. "Os controles internos das entidades da administra????o p??blica direta do Poder Executivo Federal : um estudo baseado nos relat??rios de gest??o referentes ?? presta????o de contas anual ao Tribunal de Contas da Uni??o." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2014. http://132.0.0.61:8080/tede/handle/tede/528.
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Previous issue date: 2014-03-10This study aimed to identify by means of self-assessment of the Public Administration Direct of the Federal Executive Power, the perception of their managers about how their internal control systems have been used to achieve the institutional goals , and more specifically check if there are significant differences between the internal controls implemented by the various agencies that make up the structure of these and identify groups of public bodies with different characteristics and their strengths and weaknesses in internal control groups assessed with reference to the components of internal control COSO/ INTOSAI . It sought to answer if the Direct Public Administration of Federal Executive Power, as the perception of their managers, has used internal controls as a tool to improve their performance and meet their corporate objectives. This research is the descriptive type, which documentary data collection occurred through management reports delivered to the accountability of the year 2011 to the Court of Audit (TCU) by 382 public institutions of direct administration of the federal executive branch. These documents contain a questionnaire composed of 30 probes that assess the perception of these units in terms of structuring their internal controls on a scale that ranges from 1 to 5. After structuring such data, applied to confirmatory factor analysis to verify that the statements were capable of measuring the constructs, data analysis was by descriptive statistics and cluster analysis in order to achieve the proposed objectives and answer the research question, still applying the nonparametric Mann-Whitney test to compare the responses and assess which aspects of the groups there were differences. The results showed that the components of the internal control structure are most appropriate in relation to the \"control environment\" and \"information and communication\" since the component risk assessment showed greater fragility. It was also possible to identify two groups, the best assessment and other lower rating, the best perceptions occurred for organs linked to the Ministry of Defense, and the lowest ratings for organs linked to the Ministry of Planning, Budget and Management, notably for Federal Properties Management Office (SPU) and the Ministry of Health and its state centers. The perception by senior management that internal controls are essential to achieve the goals of the unit is detachable as a positive point, although only 36.6 % of them understand that they contribute fully to the achievement of planned results. The main negative point for the two groups refers to the component of risk assessment, the results showed that their main aspects are not practiced in the context of respondents organs. Finally, it can be conclude that the institutions of direct administration of the federal executive power do not fully utilize internal controls as a tool to improve their performance and achieve their institutional goals
Este trabalho teve como objetivo identificar, por meio dos ??rg??os da Administra????o P??blica Direta do Poder Executivo Federal, a percep????o dos seus gestores sobre o quanto seus sistemas de controles internos t??m sido utilizados para o alcance dos objetivos institucionais, mais especificamente verificar se existem diferen??as significativas entre os controles internos implantados pelos diversos ??rg??os que comp??em a estrutura destes, al??m de identificar grupos de ??rg??os p??blicos com caracter??sticas diversas e os respectivos pontos fortes e fracos do controle interno dos grupos avaliados, tendo como refer??ncia os componentes de controle interno COSO/INTOSAI. Procurou-se responder se a Administra????o P??blica Direta do Poder Executivo Federal, conforme a percep????o de seus gestores, tem utilizado os controles internos como ferramenta para melhorar seu desempenho e cumprir seus objetivos institucionais. Esta pesquisa ?? do tipo descritiva e a coleta de dados documental ocorreu por meio dos relat??rios de gest??o entregues na presta????o de contas do ano de 2011 ao Tribunal de Contas da Uni??o por 382 ??rg??os p??blicos da administra????o p??blica direta do Poder Executivo Federal. Tais documentos cont??m question??rios compostos de 30 assertivas que avaliam a percep????o dessas unidades quanto ?? estrutura????o dos seus controles internos, em uma escala que varia de 1 a 5. Ap??s a estrutura????o desses dados, aplicou-se a an??lise fatorial confirmat??ria para verificar se as assertivas eram capazes de medir os construtos (componentes de controle). A an??lise de dados ocorreu por meio de estat??stica descritiva e da an??lise de clusters com o intuito de atender aos objetivos propostos e responder a quest??o de pesquisa, aplicando-se, ainda, o teste n??o param??trico de Mann-Whitney para comparar as respostas e para avaliar em quais aspectos os grupos diferiam. Os resultados indicaram que os componentes da estrutura do sistema de controle interno do Poder Executivo Federal est??o mais adequados em rela????o ao \"ambiente de controle\" e \"informa????o e comunica????o\", j?? o componente \"avalia????o de riscos\" mostrou maior fragilidade. Foi poss??vel, ainda, identificar dois grupos: um de melhor avalia????o e outro de menor avalia????o. As melhores avalia????es ocorreram para os ??rg??os vinculados ao Minist??rio da Defesa, e as menores avalia????es para os ??rg??os vinculados ao Minist??rio do Planejamento, Or??amento e Gest??o, notadamente para as Secret??rias de Patrim??nio da Uni??o e para o Minist??rio da Sa??de e seus n??cleos estaduais. A percep????o pelos altos dirigentes de que os controles internos s??o essenciais ?? consecu????o dos objetivos da unidade ?? destac??vel como ponto positivo, embora apenas 36,6% deles entendam que eles contribuem plenamente para a consecu????o dos resultados planejados. O principal ponto negativo para os dois grupos refere-se ao componente avalia????o de riscos, cujos resultados revelaram que os seus principais aspectos n??o s??o praticados no ??mbito dos ??rg??os respondentes. Por fim, foi poss??vel concluir que os ??rg??os da administra????o p??blica direta do Poder Executivo Federal n??o utilizam plenamente os controles internos como ferramenta para melhorar seu desempenho e alcan??ar seus objetivos institucionais
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LIN, PEI-FEN, and 林佩芬. "A study on evaluation factors for internal auditing effectiveness." Thesis, 1992. http://ndltd.ncl.edu.tw/handle/89199492753467084954.
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Liu, Chimei, and 劉繼梅. "The construction of performance evaluation model for the internal auditing department in banking industry." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/05702748948035579140.
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碩士輔仁大學
企業管理學系管理學碩士班
99
Financial fraud continues to expose here and abroad frequently in recent years. Although the worldwide official authorities devote more efforts on the banking industry's internal control and internal audit system, but most practioners of the banking industry's internal auditing department is still apt to regularization oriented, or with perception of generalized periodic inspection rather than conducting the proactive approach and risk-based thinking. Reviewing the literature, No one here ever discussed domestic banks' internal auditing department performance evaluation using the integrated model, meanwhile, domestic and foreign literature for this topic is also rare. This study takes thorough literature analysis and utilize the ”balanced score card” framework, experts-based evaluation and survey methods. And then extract and generate performance criteria for internal auditing department of banking , which were attributed and convergented in four dimensions, such as ”Environment”, “Input”, “Procedure” and “Output”. And in its various dimensions, we establish thirty-three measurement indicators. Then manipulate the “Analytic Hierarchy Process” approach to evaluate and weight the performance measurement indicators of the relative importance. Finally, to complete the internal auditing department performance evaluation model. Subsequently, this study choose five executives of the internal auditors from three banks purposively sampled. Ask them to use every performance indicators created in this study and conduct performance appraisal of their auditing department. In this study, we analyze the distribution of the performance level according to the performance rating statistics, the dimensions of performance assessment maps and radar charts. Besides, base on self-assessment of their performance results and the “amount of penalty charged from authority”, “financial inspection frequency” and “profitability”, we compare the results of three comprehensive appraisals with both comprehensive assessment of performance, which demonstrate the results will be evaluated in the same priority line after the empirical analysis. Although every bank’s business model and management focus is not exactly similar, this study of integrated assessment model construction would provide banking industry core assessment indicators, then the discretion of the exclusive features as supplemented. Any company will customize its model of internal auditing performance evaluation compromisely. With identify the performance indicators and relative weights, so that we can really measure the benefit of the transformation of internal auditing , then enhance the values and upgrade professional position of internal auditing.
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Ferreira, Ilse. "The role of internal auditors in the professional development of audit committee members." Diss., 2007. http://hdl.handle.net/10500/632.
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This study attempted to discover the role of internal auditors in the professional
development of audit committee members, leading to enhanced performance,
through the provision of induction programmes and professional development
opportunities to committee members, with due regard for the principles of good
governance and international best practices. A secondary aim of this study was
to propose methods to improve the relationship between the internal audit
activity and audit committees in providing additional support to its members.
The audit committee's needs and requirements were assessed by using the
audit committee charter as the basis in identifying the responsibilities of the
committee and the professional development needs of committee members in
an organisation. It was found that a framework for the induction and
professional development of audit committee members would be most useful to
internal auditors to assist audit committees to meet their requirements and
improve their performance.Auditing
M. Com.
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Moodley, Asogan. "Organisational performance management as a mechanism to improve service delivery in the South African public sector: the contribution of internal auditing as an enabler." Diss., 2019. http://hdl.handle.net/10500/25546.
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The advent of democracy in 1994 prompted the South African government to provide public goods to the entire population as opposed to providing services along racial lines, as was the case during the apartheid era. Consequently, government expenditure increased considerably. However, continuous service delivery protests in recent years indicate that government has not been operating optimally. The Department of Planning, Monitoring and Evaluation and National Treasury introduced Organisational Performance Management (OPM) to improve service delivery. Government also adopted internal auditing as a mechanism to improve OPM because of internal auditing’s mandate, role and body of knowledge.
This study explored the implementation of OPM as a management tool to assist national departments in effectively delivering goods and services to the public economically and efficiently. The study also explored the adoption of internal auditing by national departments as a mechanism to improve OPM.
The study followed a sequential mixed methods approach. The chief audit executives of eighteen national departments participated in the quantitative phase. Interviews were held with employees from four national departments as well as two monitoring departments. Departmental officials included five deputy directors-general, three chief directors, four directors, one deputy director and one senior internal auditor. Seven focus group discussions were held with twenty-two internal auditors from the four departments. Sixty-four documents were analysed.
The study found that national departments have implemented systems of OPM and the reporting of quarterly performance information but are at different levels of maturity. However, governance and reporting fatigue and a reluctance to implement effective consequence management for poor performance may be undermining optimal performance. National departments may be also preparing strategic plans, annual performance plans and annual reports simply for compliance rather than for optimal
performance. The study also found that internal auditors may not have a thorough understanding of the department’s performance environment and consequently undertake limited assessments of OPM, focusing mainly on quarterly performance information (PI) and documentation rather than on organisational strategy. However, management’s expectations from internal auditing go beyond assessing the quarterly PI and require advice and guidance on strategic imperatives. The appropriate skills, knowledge and training of internal auditors therefore require review. Management expects assurance of sustainable future performance of the department. Internal auditing currently stands positioned to make an evolutionary transformation into becoming the most important strategic partner to management. However, under-theorisation and a restricted internal auditing approach inhibit its natural evolution.College of Accounting Sciences
D. Phil. (Accounting Sciences)
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Liang, Miao-Chun, and 梁妙君. "A Study on the Evaluation of the Performance of Internal Control and Auditing System for the Banking Industry in accordance with the Announced Major Penalties from the Financial Supervisory Commission of Executive Yuan." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/77320563191573943424.
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碩士國立屏東科技大學
高階經營管理碩士在職專班(EMBA)
98
The study of financial fraud cases provide us with different points of view about whether it is necessary for the existence of internal control and auditing system. If the answer is yes, how to do it effectively? This study indicates the poor performance of internal control and auditing system is the key factor of the happening of major penalty. This study employs descriptive statistics, qualitative method and case study to investigate major penalties and the solution to deal with internal control and auditing system. The empirical results show that the execution of internal control and auditing system is the most frequent problem in major penalty cases. The suggestions of this study are as follows： 1.The disclosure of major penalty information by the financial supervisory commission. 2.Release of the dealing procedures of major penalty case by individual bank in “Corporate Governance” in “Publicinformation observation station”. 3.The enhancement of internal control and auditing department in individual bank.
Books on the topic "Auditing, Internal Evaluation"
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Office, General Accounting. Internal control management and evaluation tool: Internal control standards. [Washington, DC]: The Office, 2001.
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Office, General Accounting. Internal control management and evaluation tool: Internal control standards. [Washington, DC]: The Office, 2001.
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J, Mock Theodore, Turner Jerry L. 1942-, and Mock Theodore J, eds. Internal accounting control evaluation and auditor judgment: An anthology. New York: Garland Pub., 1999.
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Internal company investigations and the employment relationship. Westport, Conn: Quorum Books, 1994.
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Steve, Albrecht W., ed. Evaluating the effectiveness of internal audit departments. Altamonte Springs, Fla: Institute of Internal Auditors Research Foundation, 1988.
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Internal audit capability model (IA-CM) for the public sector: Overview and application guide. Altamonte Springs, Fla: Institute of Internal Auditors, Research Foundation, 2009.
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Board, Institute of Internal Auditors Internal Auditing Standards. Follow-up on reported audit findings. Altamonte Springs, FL: The Board, 1993.
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Analyst, San Francisco (Calif ). Board of Supervisors Budget. Cost to the city of the president's visit to San Francisco on Tuesday, February 25, 1992. San Francisco, CA: The Analyst, 1992.
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Ramos, Michael J. Internal control reporting: Implementing Sarbanes-Oxley Act section 404. New York, NY: American Institute of Certified Public Accountants, 2004.
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Karen, Glupe, and American Institute of Certified Public Accountants., eds. Internal control reporting: Implementing Sarbanes-Oxley Act section 404. New York, NY: American Institute of Certified Public Accountants, 2005.
Find full textBook chapters on the topic "Auditing, Internal Evaluation"
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Cevahir, Arzu, and Kıymet Tunca Çalıyurt. "Evaluation and Rating of Corporate Governance and Internal Auditing in Turkish Public Companies." In Ethics and Sustainability in Accounting and Finance, Volume II, 235–52. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1928-4_14.
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Mansoor, Nasir, Thomas Rudhof-Seibert, and Miriam Saage-Maaß. "Pakistan’s “Industrial 9/11”: Transnational Rights-Based Activism in the Garment Industry and Creating Space for Future Global Struggles." In Interdisciplinary Studies in Human Rights, 107–20. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-73835-8_6.
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AbstractThis chapter is based on an internal evaluation of the of the 2012–2019 cooperation between the Pakistani National Trade Union Federation (NTUF), the German humanitarian organisation medico international, and the Berlin-based European Center for Constitutional and Human Rights (ECCHR). Written from a first-person perspective by three members of these organisations, it offers invaluable insights into the internal coordination and strategic deliberations of the partners’ evolving transnational efforts to hold the German retail company KiK and Italian social auditing firm RINA to account on behalf of the survivors and victims’ families of the 2012 Ali Enterprises factory fire. The authors elaborate on the multi-dimensional effects and aftermath of the Ali Enterprises tragedy, and recount the lessons learned from their different perspectives as trade unionists, activists, and lawyers based in both Pakistan and Germany. On this basis, the chapter then maps additional possible avenues for supporting the transnational struggles of workers around the globe. All in all, it offers rich insights into the experiences and complex debates ongoing amongst the authors and their organisations on how to develop common positions and further enhance their mutual understanding in order to collectively imagine and work towards transformative political goals.
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"Testing, Assessing, and Evaluating Audit Evidence." In Brink's Modern Internal Auditing, 235–71. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119180012.ch10.
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"Testing, Assessing, and Evaluating Audit Evidence." In Brink's Modern Internal Auditing, 199–236. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781118371558.ch9.
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Taylor, Art, and Lauren Eder. "A Comparison of Authentication, Authorization and Auditing in Windows and Linux." In Information Security and Ethics, 613–26. IGI Global, 2008. http://dx.doi.org/10.4018/978-1-59904-937-3.ch047.
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With the rise of the Internet, computer systems appear to be more vulnerable than ever from security attacks. Much attention has been focused on the role of the network in security attacks, but it is ultimately the computer operating system that is compromised as a result of these attacks. The computer operating system represents the last line of defense in our security chain. This final layer of defense and its core defense mechanisms of authentication, authorization, and auditing deserve closer scrutiny and review. This chapter will provide an exploratory, descriptive, and evaluative discussion of these security features in the widely used Windows and Linux operating systems.
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Ojo Nehinbe, Joshua. "A Model for Auditing Smart Intrusion Detection Systems (IDSs) and Log Analyzers in Cyber Physical Systems (CPSs)." In Cybersecurity Threats with New Perspectives. IntechOpen, 2021. http://dx.doi.org/10.5772/intechopen.94569.
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Suitable models that auditors can adopt to concurrently audit smart Intrusion Detection Systems (IDSs) and log analyzers in Cyber Physical Systems (CPSs) that are also founded on sound empirical claims are scarce. Recently, post-intrusion studies on the resilience of the above mechanisms and prevalence of intrusions in the above domains have shown that certain intrusions that can reduce the performance of smart IDSs can equally overwhelm log analyzers such that both mechanisms can gradually dwindle and suddenly stop working. Studies have also shown that several components of Cyber Physical Systems have unusual vulnerabilities. These key issues often increase cyber threats on data security and privacy of resources that many users can receive over Internet of a Thing (IoT). Dreadful intrusions on physical and computational components of Cyber Physical Systems can cause systemic reduction in global economy, quality of digital services and continue usage of smart toolkits that should support risk assessments and identification of strategies of intruders. Unfortunately, pragmatic studies on how to reduce the above problems are grossly inadequate. This chapter uses alerts from Snort and C++ programming language to practically explore the above issues and further proposes a feasible model for operators and researchers to lessen the above problems. Evaluation with real and synthetic datasets demonstrates that the capabilities and resilience of smart Intrusion Detection Systems (IDSs) to safeguard Cyber Physical Systems (CPSs) can be improved given a framework to facilitate audit of smart IDSs and log analyzers in Cyberspaces and knowledge of the variability in the lengths and components of alerts warned by Smart Intrusion Detection Systems (IDSs).
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Partow-Navid, Parviz, and Ludwig Slusky. "IT Security Policy in Public Organizations." In Information Security and Ethics, 2745–54. IGI Global, 2008. http://dx.doi.org/10.4018/978-1-59904-937-3.ch183.
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Today, information security is one of the highest priorities on the IT agenda. In 2003, Luftman and McLean (2004) conducted a survey of Society for Information Management members to identify the top 20 information technology (IT) issues for executives. Security and privacy issues were ranked third, after IT/ business alignment and IT strategic planning. Concept of information security applies to all the data stored in information systems or being communicated in information networks and encompasses measures applied on all layers of open system interconnect (OSI) model of international standards such as application, networking, and physical. Sophisticated technologies and methods have been developed to: • Control access to computer networks • Secure information systems with advanced cryptography and security models • Establish standards for operating systems with focus on confidentiality • Communication integrity and availability for securing different types of networks • Manage trustworthy networks and support business continuity planning, disaster recovery, and auditing The most widely recognized standards are: • In the United States: Trusted Computer System Evaluation Criteria (TCSEC). • In Canada: Canadian Trusted Computer Product Evaluation Criteria (CTCPEC). • In Europe: Information Technology Security Evaluation Criteria (ITSEC). All of theses standards have recently been aggregated into Common Criteria standards. And yet, the information systems continue to be penetrated internally and externally at a high rate by malicious code, attacks leading to loss of processing capability (like distributed denial-of-service attack), impersonation and session hijacking (like man-in-the-middle attack), sniffing, illegal data mining, spying, and others. The problem points to three areas: technology, law, and IT administration. Even prior to the drama of 9/11, several computer laws were enacted in the USA and yet more may come in the future. Still the fundamental threats to information security, whether they originated outside the network or by the company’s insiders, are based on fundamental vulnerabilities inherent to the most common communication protocols, operating systems, hardware, application systems, and operational procedures. Among all technologies, the Internet, which originally was created for communication where trust was not a characteristic, presents the greatest source of vulnerabilities for public information systems infrastructures. Here, a threat is a probable activity, which, if realized, can cause damage to a system or create a loss of confidentiality, integrity, or availability of data. Consequently, vulnerability is a weakness in a system that can be exploited by a threat. Although, some of these attacks may ultimately lead to an organization’s financial disaster, an all-out defense against these threats may not be economically feasible. The defense actions must be focused and measured to correspond to risk assessment analysis provided by the business and IT management. That puts IT management at the helm of the information security strategy in public organizations.
Conference papers on the topic "Auditing, Internal Evaluation"
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Dose, Thies, and Gunar Kachel. "Business-Oriented Reserves and Resource Management - Experiences from a Merger." In SPE Annual Technical Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/206322-ms.
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Abstract In May 2019, the merger between Wintershall GmbH and DEA Deutsche Erdoel AG was closed, which was the start of Wintershall Dea.This paper provides detailed insight into managing reserves and resource information during this merger. After merger, three resource management activities required attention: (i) combining existing resources reporting, (ii) defining a lean but effective resources management and control system, and (iii) ensuring readiness for Initial Public Offering (IPO) by establishing an external independent evaluation of resources ("external resource audit"). This paper describes objectives, challenges and solutions on reserves and resources reporting of the new company. The merged reserves and resources database of the previous year's reports had to consider audits from two different reporting systems in parallel to four different external auditors.With priorities defined by status of external auditing, operatorship and asset share a common database was derived and could immediately be used for financial transactions such as the issuance of an inaugural bond. The new system for internal reporting of petroleum resources provides a fit-for-purpose approach, such as a consistent interpretation of commerciality criteria or definition of resources sub-classes.Particular attention was paid to synergies with respect to business planning, strategic portfolio analysis, and a link to technology & innovation. By defining specific attributes and sub-processes, the portfolio can be analyzed systematically. This provides additional insights and ensures synergies with business planning, strategic planning as well as internal technology initiatives. A systematic resource control system is defined focusing on internal review, external and internal audits as well as synergetic use of project reviews. Moreover, a feedback loop for continuous improvement of reservoir management allows attending to important audit observations. The external resource audit to ensure IPO readiness was structured to assign tasks for head office, business units and auditing company.The sequence of events from introduction to assets to reconciliation of differences between auditor and company was set-up, executed and monitored.Focus was on the definition of a structured but agile approach for external independent evaluation of all reserves and contingent resources.
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Bin Md Karim, Mohd Aminuddin. "Digital Field Development Planning: A Collaboration Between Technology & Process to Enable Fast and Efficient Field Development Planning." In SPE/IATMI Asia Pacific Oil & Gas Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/205651-ms.
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Abstract O&G industry is facing difficult business climate with many uncertainties and challenges. Companies including National Oil Companies, NOCs have to be more efficient particularly in developing fields. The challenge is to create an environment to allow E&P companies to efficiently optimize their Field Development Plan, FDP processes and align with technology that enables integration & collaboration between different E&P domains. The environment should be agile to allow changing of circumstances while providing in-depth understanding of the risks and uncertainties involved. PETRONAS has a large portfolio of domestic and international oil & gas assets and is one of the leading NOCs in the world. With the ongoing potential of uncertainty of oil price, it is even more important to fast track field development planning while understanding the risk across domains and recognizing value from investments. PETRONAS has embarked on a digital field development pilot project called Live FDP that enriches internal existing FDP processes & tools to provide integration and generate efficiencies across multi-discipline in E&P workflows and systems that leverage on capabilities enabled by a Digital Cloud based solution. The Digital Planning Application methodology starts with Project Orchestration: Building FDPs using multi-disciplinary inputs and sensitivities followed by managing and framing via capturing an opportunity framework and concept decision. The process will then lead to generating multiple scenarios and evaluations for development options via seamless connectivity and integration with other systems in an Open Platform. At this point, process automation via connectivity of technical domain inputs to Value Based Decision Making will take place alongside Data Discovery & Benchmarks, underpinned by insights, Optimization & Advisory. The Data Analytics will then enable powerful business intelligence & analytics reporting capabilities translated into a Digital Dashboard: alignment with the UPMS process and management systems. Such systems allow project maturation to be completed fast and thus future scalability with expansion apart from Development phase to other phases such as Exploration, Drilling, Facility & Business Planning Workflows can be implemented. Based on recent internal evaluation on a pilot project in Peninsular Malaysia, by conducting Live FDP, the process efficiency in FDP evaluation scenarios was improved by up to 50% while simulation runs were shortened from 2 hrs to 20mins. On top of that, Integration & Collaboration involving benchmarking capability and via Data Ecosystem that allow cross domain collaboration between departments. This provides business continuity through data log for auditing purpose, single source of truth that leads to the increase of confidence and less uncertainties with breadth of multiple scenarios that allow techno-commercial evaluations and benchmarking with internal and external data. This paper will open up the mindset on the ways of how FDP can be developed with a new digital application that improves the project efficiency involving online cloud-based technology that allows multiple iterative processes in both technical and commercial aspects of the project. This is the new way of working that suits the difficult business climate that the O&G industry is currently facing.
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Burr, Alexa S., S. David Toth, and Colin M. Frazier. "API RP 1173 Pipeline SMS Third-Party Assessment Program: A Key Industry Tool for Evaluating and Supporting Implementation of Pipeline Safety Management Systems." In 2020 13th International Pipeline Conference. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/ipc2020-9370.
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Abstract Since the publication of API Recommended Practice (RP) 1173: Pipeline Safety Management Systems, in July 2015, the energy pipeline trade groups in North America (American Petroleum Institute, Association of Oil Pipelines, American Gas Association, Interstate Natural Gas Association of America, and the American Public Gas Association) have worked collaboratively to develop tools and programs to assist energy pipeline operators with the development and implementation of Pipeline Safety Management System (Pipeline SMS) programs and processes. These resources include a Planning Tool, Implementation Tool and Evaluation Tool, as well as an industry-developed Maturity Model that describes a continuum of implementation levels, based on conformance to RP 1173 as well as implementation effectiveness. These resources can be found online and are supplemented by the Pipeline SMS Third-Party Assessment Program developed by API. Applying API’s experiences with successful safety programs in other segments and with significant contributions from the Pipeline SMS Implementation Team (aforementioned trade groups and various industry operators), the Pipeline SMS Third-Party Assessment Program is designed to be a key tool to facilitate Pipeline SMS implementation and to share and benchmark information to drive improvements in safety performance. The assessments also provide the pipeline industry with an objective, third-party option to test their systems and address the conformity auditing (API RP 1173, Section 10.2.2) and performance and maturity evaluation (API RP 1173, Section 10.2.3 to 10.2.5) requirements of the recommended practice. In 2019, pilot assessments were conducted and in 2020 the Assessment Program is being implemented. Through the piloting process, significant insights were gained into the practical application of the industry Maturity Model and how the assessments can contribute to an operator’s journey improving safety performance. Aligning with the flexibility and scalability goals of RP 1173, the pilot experiences included liquids transmission and gas distribution operators with varying approaches to pipeline SMS implementation. We will discuss the lessons learned through the piloting process and how the plan-do-check-act cycle was applied to improve the processes for planning, staffing and conducting the assessments to ensure that value is being provided to the pipeline industry. An independent assessment through the API Pipeline SMS Third-Party Assessment Program can validate internal efforts to increase maturity of programs, as well as provide operators with benchmarking data so that they can understand where other operators are in their maturity journey.
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Çevik Çedikçi, Tuğçe, and Gonca Yıldırım. "A Research Study on the Public Relations & Publicity and Advertising Students Accreditation Perception Within the Scope of Quality Management." In COMMUNICATION AND TECHNOLOGY CONGRESS. ISTANBUL AYDIN UNIVERSITY, 2021. http://dx.doi.org/10.17932/ctcspc.21/ctc21.015.
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Everything rapidly changes in economic, political, social, and cultural terms during this information and communication era. In this context, higher education institutions need to improve and renew their educationtraining systems and administrative mentalities to meet today’s and future necessities. Therefore, Total Quality Management (TQM), which is meeting the necessities of internal and external stakeholders with the participation of all employees under increasing competitive pressure, has lately started to be included in the administrative mentalities of higher education institutions. In this regard, accreditation processes become part of sustaining the quality by improving and auditing its compliance with various standards and rules. This study examined accreditation perceptions of students of the Advertising program that was in the process of accreditation, and Public Relations and Publicity Program accredited by the ILEDAK, the authorized organization in the accreditation evaluations of the communications faculties in Turkey. This study aimed to compare the accreditation perceptions of students from two different departments, one of which was accredited within the scope of TQM and the other wasn’t. Since accreditation processes in the communication faculties just started a few years ago, no manuscript was written on the perception of accreditation in this field. This study is one of the first studies conducted on Public Relations and Advertising Programs in Turkey, making it authentic and more important compared to other studies. This study was based on the data of a questionnaire performed on 261 students reached through the convenience sampling method. Accreditation perceptions of the students studying in Public Relations and Publicity program that was accredited were higher compared to students of the Advertising program that was not accredited, and surprisingly, Advertising students had higher awareness related to this subject.
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Dallag, Mohammed, Mustafa Bawazir, and Ali Al-Ali. "Digital Solution to Extend the Life of Wells with Continuous Corrosion Monitoring Based on Machine Learning Algorithms." In International Petroleum Technology Conference. IPTC, 2022. http://dx.doi.org/10.2523/iptc-22472-ms.
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Abstract Well integrity in the oilfield is one of the challenges that petroleum engineers face, as they seek to monitor well corrosion in the field to optimize well performance. Most of these fields can be categorized as brownfields, with some of the wells considered aged and have expected integrity issues. To achieve sustainable production targets with cost-effective and safe operations from these fields requires a close monitoring of the integrity of all elements involved in the production chain. Addressing these challenges requires the engineers to coordinate and analyze several data elements, including casedhole, openhole, reservoir, well, and production data from multiple sources. Another challenge is to create and automate a corrosion workflow that saves the engineers’ time and improves efficiency. In this paper, we introduce an innovative workflow that uses the historical corrosion data while integrating the multiple production and reservoir variables. The innovative approach uses machine learning (ML) algorithms to provide a powerful tool for workover (W/O) candidate selection and for optimizing the corrosion evaluation frequency, which are required in different areas of the fields. Different ML methods (random forest classification and neural net) were applied on training data. Different models were created, and the best model will be used. This offered key insights on the rate of corrosion and corrosion patterns. Further, the developed workflow was designed to be self-sustaining and acting as a surveillance tool for monitoring the integrity of the wells. The first step of the workflow was to start with organizing and auditing the available corrosion data, followed by a review and analysis of existing openhole, casedhole, production, and reservoir engineering data. This approach led us to understand the extent and severity of corrosion in terms of the corrosion rate and the corrosion index. The corrosion logs were digitally interpreted depth-wise in order to explore the maximum metal loss for each interval. New animated conformance corrosion maps were created. The successful diagnosis through data analytics in a modern integrated software platform will assist in corrosion monitoring and decision-making. The multiple corrosion maps can be animated to visualize the current corrosion profile and predict the corrosion over time, in addition to ranking the wells for W/O candidate selection.
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Ira, Martha Mead. "Process Safety Management and Risk Management Program (PSM/RMP) Audits: Are You Prepared?" In ASME 2003 Citrus Engineering Conference. American Society of Mechanical Engineers, 2003. http://dx.doi.org/10.1115/cec2003-4903.
Full textAbstract:
In June 1996, the Environmental Protection Agency (EPA) promulgated 40 CFR Part 68, Accidental Release Prevention Requirements: Risk Management Programs (RMP) Under Clean Air Act, Section 112 r (7), commonly called the RMP rule. Much of the RMP rule was already required by the Occupational Safety and Health Administration’s (OSHA) 29 CFR 1910.119 Process Safety Management of Highly Hazardous Chemicals (the PSM Standard), which had been issued four years earlier. Because both of these regulations include anhydrous ammonia at a threshold level of 10,000 lbs., many refrigerated warehousing and manufacturing facilities are subject to them. Since the two regulations have the same threshold quantity for ammonia, facilities that are subject to RMP are also subject to PSM. While the focus of the two regulations differs, there are many common requirements, as shown in Table 1, Comparison of Process Safety Management and Risk Management Program Requirements. Both rules require the development of extensive accident prevention programs, which include Process Hazard Analyses, operation and maintenance procedures, training, and emergency response plans. The RMP rule also requires Offsite Consequence Analyses and a Plan summary submittal to the EPA before a process starts up and at five-year intervals thereafter. The Program 3 Prevention Program required to satisfy RMP, is almost identical to a PSM program. Most subject facilities, therefore, use their PSM Program to serve as their RMP Prevention Program. In Florida, the Department of Community Affairs (DCA) took delegation of the RMP rule from the EPA and is the enforcing agency in this state. Since the summer of 2000, the DCA has been auditing RMP facilities for compliance with the rule, and their list of audit subjects has included several citrus manufacturing facilities. The DCA staff has been performing very thorough audits, looking closely at all of the RMP Prevention Program, or PSM Program, elements and evaluating their implementation status at each site. The DCA typically cites RMP Prevention Program deficiencies in the following areas: Mechanical Integrity, Standard Operating Procedures, Process Hazard Analysis, training records, incident investigation reporting, compliance audits, and emergency response planning. Although Florida does not have a State-OSHA program, the DCA is, effectively, serving in this function as they audit the PSM programs of refrigerated facilities throughout the state. Facility owners should therefore ensure that their PSM/RMP Prevention Programs are well developed and well implemented prior to a DCA audit. Paper published with permission.