Internal audit independence and objectivity : emerging research opportunities

Purpose – The purpose of this paper is to provide a review of the recent literature on internal audit independence and objectivity and discuss opportunities for future research. The topics examined are the organizational status of internal audit, the internal auditor's dual role as a provider of assurance and consulting activities, internal audit's involvement in risk management, outsourcing and co-sourcing of internal audit activities, and the use of internal audit as a training ground for managers.
Design/methodology/approach – The approach used in this paper is a review of the literature followed by an identification of further research opportunities.
Findings – The paper summarizes the existing body of knowledge relating to internal audit independence and objectivity and identifies gaps in the literature where further research is needed.
Originality/value – The paper provides researchers with a useful summary of the literature on internal audit independence and objectivity and stimulates them to engage in further research in the area.

An audit of local government planning tools for their potential use in addressing community food and nutrition issues

Issues addressed: This project aimed to identify how local government planning tools could be used to influence physical and policy environments to support healthy eating behaviours in communities.
Methods: An audit of Queensland's legislative and non-legislative local government planning tools was conducted by a public health nutritionist to assess their potential use in addressing strategies to achieve positive nutrition outcomes. Ten strategies were identified and covered the following themes: improving access to healthy foods and drinks; increasing access to breastfeeding facilities; decreasing fast food outlet density; and unhealthy food advertising. 
Results: The audit found that all of the 10 strategies to achieve positive nutrition outcomes could be considered through three or more of the planning tools.
Conclusion: Based on the findings of this audit, local government planning tools provide opportunities to address food and nutrition issues and contribute toward creating physical and policy environments that support healthy eating behaviours.

From despotism to democracy : reporting Iraq's January 2005 election in the Australian and Middle Eastern print media

It is only in recent times that the magnitude of Ancient Mesopotamia’s contribution to language, agriculture, modern thought and urbane society has begun to be understood. Most relevant to this study is the governance of Mesopotamia’s early city-states by a political system that Jacobsen has termed ‘Primitive Democracy’ where “…ultimate political power rested with a general assembly of all adult freemen” (Jacobsen, 1977; 128). Yet, despite this, the coverage of Iraq in the Western media since its creation at the end of the First World War and particularly since the first Gulf War, has tended towards Orientalism (Said, 1978) by trivialising this nation and thereby reinforcing the hegemony of the West over the ‘backward, barbaric’ East.

This paper examines this issue further by comparing and contrasting the representations of the Iraqi election of January 30, 2005 in four of Australia’s leading daily newspapers (The Australian, The Courier-Mail, The Age and The Sydney Morning Herald) with four Middle Eastern English language papers (The Daily Star from Lebanon, Andolu Agency and Dunya both based in Turkey, and the eponymous Kuwait Times). In essence, it finds that while the Australian media posits democracy as a Western concept and asserts a discourse of US hegemony, the Middle Eastern papers are more contemplative, focusing on the impact that this election could have throughout the region.

Reporting Iraq's cosmopolitan society in the Australian print media : The case of the Assyrian church bombings

A series of bomb blasts that targeted a number of Assyrian churches in Baghdad and Mosul last year were reported in the Australian media and seemed to hint at the complexity of Iraq’s cosmopolitan society. This paper seeks to compare and contrast the representation of these events in four of Australia’s leading newspapers (The Australian, The Courier-Mail, The Age and The Sydney Morning Herald) by using a multi-methodological approach. The analysis reveals that Australian print coverage falls short of detailing the complexities of Iraq’s cosmopolitan society and therefore engenders an Orientalist (Said, 1978) discourse that constructs the Assyrians as powerless and anonymous victims.

Iraq's December 2005 election : reporting democratisation in the Australian and Middle Eastern print media

Throughout the coverage of Iraq since the Iran-Iraq War of the 1980s and especially since September 11, the Western mainstream Media have eschewed key historical and contextual data about Iraq, thereby serving to reduce and homogenize the complexity of the issues surrounding the region and the conflicts therein. In so doing, the media has tended towards Orientalism (Said, 1978) by trivialising Iraq and its people and thereby reinforcing the hegemony of the West over the ‘backward, barbaric’ East. Building on earlier research (Isakhan, 2005a), this paper further examines the reductive and homogenising reporting of Iraq in the Western media by using both quantitative and qualitative assessment methods to compare and contrast the discursive practices used to construct the Iraqi election of December 15, 2005 in Australia’s leading daily newspapers with newspapers from the Middle East. In essence, it finds that while the Australian media propagates Orientalism through its one-eyed coverage, the Middle Eastern papers are more contemplative, focusing on the impact that this election could have throughout the region.

Media discourse and Iraq's democratisation : reporting the 2005 constitution in the Australian and Middle Eastern print media

This paper analyses in detail the coverage of two milestones in Iraq's shift towards democracy: the drafting and approval of the constitution by Iraq s interim government (August 2005) and the ratification of this constitution via the Iraqi polls (October 2005). Aside from some rudimentary quantitative analysis, a critical discourse analysis method is utilised to compare and contrast the discursive practices used in three of Australia s leading daily newspapers (The Australian, The Sydney Morning Herald and The Age) with three Middle Eastern English-language papers (The Daily Star, Anadolu Agency and the Jordan Times). The paper finds that the Australian print media continues the neo-Orientalist tradition of media coverage of Middle Eastern democracy, while the Middle Eastern press eschews these discourses in favour of a more open, varied debate on Iraq s constitution and the future of democracy across the region.

The post-Saddam Iraqi media : reporting the democratic developments of 2005

The toppling of Saddam in 2003 brought with it the re-emergence of the free press in Iraq. This has seen Iraq shift from only a handful of state media outlets that served as propaganda machines, to a vast array of Iraqi-owned newspapers, radio stations and television channels which are being fervently produced and avidly consumed across the nation. This paper therefore reviews the developments in Iraq’s post-Saddam media sector and finds that it has been central to the return of an Iraqi public sphere which has openly debated and discussed the issues surrounding the nation’s shift from despotism to democracy. This is perhaps best evidenced by the role that the Iraqi media played in hosting a rich tapestry of debate, discourse and deliberation from a panoply of political, religious and ethno-sectarian factions throughout the elections and the referendum held across the nation in 2005. Despite their respective biases and particular persuasions, the net effect of such a rich media sector has been an Iraqi populace who are both concerned and informed about the nuances of democratic governance.

The Civic School : Australian-Indonesian professional collaboration to model and audit the development of democratic primary classrooms and teacher language using the index for inclusion

The study is a pilot project in Australian-Indonesian institutional collaboration for the professional development of primary school teachers in West Sumatra in citizenship education. Senior staff in the department of Pancasila and Citizenship Education at the State University of Padang (UNP), West Sumatra initiated the project. UNP staff sought the collaboration of the Faculty of Education at the University of Tasmania for bringing about and sustaining changes in teacher practice needed to implement the new civic goals in the 1999 Suplemen. The Index for Inclusion was used to model and audit the development of democratic primary classrooms and language use in a cluster of Padang schools in West Sumatra. The paper describes the background to the project and how the Index for Inclusion was understood during the initial two-week implementation phase by teachers and school principals. The significance of the study lies in the potential of the Index for Inclusion internationally to citizenship education, a field of education that was not considered in the initial development of the Index project and the contribution of the multiple fields of inquiry to the evolving theoretical understandings of inclusive education.

An audit of clinical outcomes and client and referrer satisfaction with a mood and anxiety Disorders unit

Objective To evaluate outcome and client and referrer satisfaction with the service provided by a Mood and Anxiety Disorders Unit (MADU).

Method MADU was a specialized clinical service for the assessment and management of individuals suffering with affective and anxiety disorders. Clients were referred to MADU from a variety of health service providers. A telephone survey of 30 clients and 20 referrers who have used the services of MADU was conducted, investigating outcome satisfaction with the service provided by MADU.

Results Clients and referrers reported a high level of satisfaction with the service provided by MADU. There was a high degree of adherence to treatment recommendations. The mean Patient Global Impression of Improvement (PGI) rating by the clients before the MADU assessment was 2.74 (SD = 1.27). In comparison the mean PGI rating at the time of follow-up was 6.64 (SD = 1.91).

Conclusions Specialist mood disorders units are a useful and potentially cost-effective additional service included as a part of a mental health service.

Characteristics of energy under-reporting in children and adolescents

Under-reporting (UR) of food intake is an issue of concern, as it may distort the relationships studied between diet and health. This topic has been scarcely addressed in children. The objective of the study was to assess the extent of UR in French children and investigate associated covariates. A total of 1455 children aged 3–17 years were taken from the nationally representative cross-sectional French étude Individuelle Nationale des Consommations Alimentaires (INCA2) dietary survey (2006–7). Food intake was reported in a 7 d diet record. Socio-economic status, sedentary behaviour, weight perception variables and food habits were collected by questionnaires. Weight and height were measured. Under-reporters were identified according to the Goldberg criterion adapted to children. Multivariate logistic regressions investigated the associations between UR and covariates. Rates of under-reporters were 4·9 and 26·0 % in children aged 3–10 and 11–17 years, respectively (P < 0·0001), without significant differences between boys and girls. Overall, UR was positively associated with a lower socio-economic status, overweight, skipping breakfast and dinner, a higher contribution of proteins to energy intake (EI), and a lower contribution of simple carbohydrates to EI. Under-reporters aged 3–10 years also had a higher sedentary behaviour and a lower snack-eating frequency. In adolescents, UR was also associated with a less-frequent school canteen attendance, a perception of being overweight, a wish to weigh less, and current and past restrictive diets. In conclusion, under-reporters differ from plausible reporters in several characteristics related to diet, lifestyle, weight status and socio-economic status. Therefore, it is important to consider this differential UR bias when investigating diet–disease associations in children.

MAAGs: the next generation. A study of the development of medical audit advisory groups and the arrangements for supporting clinical audit in primary care

Background: MAAGs have, historically, been disparate organisations with a lack of central direction, albeit with the same goal: to develop and support the performance of audit in primary care. This goal has been (and is being) achieved in a number of ways all over the country. In the last two years, MAAGs have witnessed many changes in primary care and are adapting themselves to suit these new arrangements at a local level.

Aim: To formalise our knowledge of where MAAGs are going, how they are getting there and the support they are receiving.

Method: A postal questionnaire to the 104 MAAGs in England and Wales, addressing 6 main issues of relevance to the development of MAAGs and the support they are receiving.

Results: At least two MAAGs have dissolved, leaving a possible total of 102 still in existence. Of these, 76 (74.5%) responded to the survey. The composition of the MAAG committee has changed dramatically since the inception of MAAGs in 1990, and staffing levels appear to have risen substantially. MAAGs appear to be more adequately funded by their health authorities than has previously been reported and many are actively seeking additional sources of funding. There is still large variation in levels of MAAG funding. Furthermore, funding is unrelated to the number of GPs or practices served. Security for MAAG staff appears to have been addressed in many areas, with 84% of MAAGs having at least one member of staff on a permanent employment contract. Many MAAGs are developing rolling programmes in an attempt to eliminate the short-sighted approach to the development of clinical audit that has existed since MAAGs were first set up.

Conclusion: Many MAAGs (with the obvious exception of those that have been dissolved) appear to be thriving without central direction or initiative. It is now evident that we were a little hasty in our concerns for the future of MAAGs beyond April 1996. It would seem that many organisations have taken the situation which arose two years ago as an opportunity to grow and develop in ways that may not have been possible within the confines of the Health Circular.