Internal auditors' assessment of their contribution to financial statement audits : the relation with audit committee and internal audit function characteristics

This paper examines the relation between audit committee characteristics, internal audit function characteristics and internal auditors' assessment of their contribution to financial statement audits. Using survey data from chief internal auditors of 76 Malaysian publicly-listed firms, we provide evidence of a positive relationship between internal auditors' assessment of their contribution to financial statement audits and three audit committee characteristics: the proportion of independent audit committee members, their knowledge and experience of accounting and auditing, and the extent of audit committee review of internal audit programmes, budget and coordination proposals. Further, a positive relationship is found between internal auditors' evaluation of their contribution to the financial statement audit and internal audit function characteristics including size, prior experience of staff in auditing, time availability and the closeness of the function's relationship with the external auditor. The results indicate that more effective audit committees and well-resourced internal audit units tend to be positively associated with the internal auditors' assessment of their contribution to the external audit.

Internal audit attributes and external audit's reliance on internal audit : implications for audit fees

This study aims to examine two aspects of internal audit quality, namely internal audit competency and internal audit contribution to financial statement audits. Consistent with the substitution view, this study predicts a negative relationship between the competency aspects of internal audit (the tenure of the existence of internal audit in the organization, internal audit staff expertise in IT and computer skills, training hours, internal audit staff professional certifications in accounting and auditing, and internal audit staff experience in auditing) and audit fees. Second, this study tests whether the contribution of internal auditors to financial statement audit reduces audit fees. The data analysis is based on a cross-sectional regression model with observations of 73 public-listed firms in Malaysia, which include publicly available data matched with survey responses from their internal and external auditors. The results of the study suggest that the competency of internal audit, namely the tenure of the existence of internal audit in the organization, training, internal audit staff prior experience in auditing and accounting, and certifications are associated with lower audit fees. Our findings for both aspects of internal audit quality (competency and internal audit contribution) lend support to the substitution view for explaining the links between internal audit quality and audit fees.

Health care use during 20 years following bariatric surgery

Context Bariatric surgery results in sustained weight loss; reduced incidence of diabetes, cardiovascular events, and cancer; and improved survival. The long-term effect on health care use is unknown.

Objective To assess health care use over 20 years by obese patients treated conventionally or with bariatric surgery.

Design, Setting, and Participants The Swedish Obese Subjects study is an ongoing, prospective, nonrandomized, controlled intervention study conducted in the Swedish health care system that included 2010 adults who underwent bariatric surgery and 2037 contemporaneously matched controls recruited between 1987 and 2001. Inclusion criteria were age 37 years to 60 years and body mass index of 34 or higher in men and 38 or higher in women. Exclusion criteria were identical in both groups.

Interventions Of the surgery patients, 13% underwent gastric bypass, 19% gastric banding, and 68% vertical-banded gastroplasty. Controls received conventional obesity treatment.

Main Outcome Measures Annual hospital days (follow-up years 1 to 20; data capture 1987-2009; median follow-up 15 years) and nonprimary care outpatient visits (years 2-20; data capture 2001-2009; median follow-up 9 years) were retrieved from the National Patient Register, and drug costs from the Prescribed Drug Register (years 7-20; data capture 2005-2011; median follow-up 6 years). Registry linkage was complete for more than 99% of patients (4044 of 4047). Mean differences were adjusted for baseline age, sex, smoking, diabetes status, body mass index, inclusion period, and (for the inpatient care analysis) hospital days the year before the index date.

Results In the 20 years following their bariatric procedure, surgery patients used a total of 54 mean cumulative hospital days compared with 40 used by those in the control group (adjusted difference, 15; 95% CI, 2-27; P = .03). During the years 2 through 6, surgery patients had an accumulated annual mean of 1.7 hospital days vs 1.2 days among control patients (adjusted difference, 0.5; 95% CI, 0.2 to 0.7; P < .001). From year 7 to 20, both groups had a mean annual 1.8 hospital days (adjusted difference, 0.0; 95% CI, −0.3 to 0.3; P = .95). Surgery patients had a mean annual 1.3 nonprimary care outpatient visits during the years 2 through 6 vs 1.1 among the controls (adjusted difference, 0.3; 95% CI, 0.1 to 0.4; P = .003), but from year 7, the 2 groups did not differ (1.8 vs 1.9 mean annual visits; adjusted difference, −0.2; 95% CI, −0.4 to 0.1; P = .12). From year 7 to 20, the surgery group incurred a mean annual drug cost of US $930; the control patients, $1123 (adjusted difference, −$228; 95% CI, −$335 to −$121; P < .001).

Conclusions Compared with controls, surgically treated patients used more inpatient and nonprimary outpatient care during the first 6-year period after undergoing bariatric surgery but not thereafter. Drug costs from years 7 through 20 were lower for surgery patients than for control patients.

An analysis of potential barriers and enablers to regulating the television marketing of unhealthy foods to children at the state government level in Australia

Background In Australia there have been many calls for government action to halt the effects of unhealthy food marketing on children's health, yet implementation has not occurred. The attitudes of those involved in the policy-making process towards regulatory intervention governing unhealthy food marketing are not well understood. The objective of this research was to understand the perceptions of senior representatives from Australian state and territory governments, statutory authorities and non-government organisations regarding the feasibility of state-level government regulation of television marketing of unhealthy food to children in Australia.

Method Data from in-depth semi-structured interviews with senior representatives from state and territory government departments, statutory authorities and non-government organisations (n=22) were analysed to determine participants' views about regulation of television marketing of unhealthy food to children at the state government level. Data were analysed using content and thematic analyses.

Results Regulation of television marketing of unhealthy food to children was supported as a strategy for obesity prevention. Barriers to implementing regulation at the state level were: the perception that regulation of television advertising is a Commonwealth, not state/territory, responsibility; the power of the food industry and; the need for clear evidence that demonstrates the effectiveness of regulation. Evidence of community support for regulation was also cited as an important factor in determining feasibility.

Conclusions The regulation of unhealthy food marketing to children is perceived to be a feasible strategy for obesity prevention however barriers to implementation at the state level exist. Those involved in state-level policy making generally indicated a preference for Commonwealth-led regulation. This research suggests that implementation of regulation of the television marketing of unhealthy food to children should ideally occur under the direction of the Commonwealth government. However, given that regulation is technically feasible at the state level, in the absence of Commonwealth action, states/territories could act independently. The relevance of our findings is likely to extend beyond Australia as unhealthy food marketing to children is a global issue.

Learning from the experts: exploring playground experience and activities using a write and draw technique

Background: Qualitative research into the effect of school recess on children’s physical activity is currently limited. This study used a write and draw technique to explore children’s perceptions of physical activity opportunities during recess.

Methods: 299 children age 7–11 years from 3 primary schools were enlisted. Children were grouped into Years 3 & 4 and Years 5 & 6 and completed a write and draw task focusing on likes and dislikes. Pen profiles were used to analyze the data.

Results: Results indicated ‘likes’ focused on play, positive social interaction, and games across both age groups but showed an increasing dominance of games with an appreciation for being outdoors with age. ‘Dislikes’ focused on dysfunctional interactions linked with bullying, membership, equipment, and conflict for playground space. Football was a dominant feature across both age groups and ‘likes/dislikes’ that caused conflict and dominated the physically active games undertaken.

Conclusion: Recess was important for the development of conflict management and social skills and contributed to physical activity engagement. The findings contradict suggestions that time spent in recess should be reduced because of behavioral issues.

Combined associations of sitting time and physical activity with obesity in young adults

Background:
We investigated associations of total sedentary behavior (SB) and objectively-measured and self-reported physical activity (PA) with obesity.

Methods:
Data from 1662 adults (26–36 years) included daily steps, self-reported PA, sitting, and waist circumference. SB and PA were dichotomized at the median, then 2 variables created (SB/self-reported PA; SB/objectively-measured PA) each with 4 categories: low SB/high PA (reference group), high SB/high PA, low SB/low PA, high SB/low PA.

Results:
Overall, high SB/low PA was associated with 95 –168% increased obesity odds. Associations were stronger and more consistent for steps than self-reported PA for men (OR 2.68, 95% CI 1.36–5.32 and OR 1.95, 95% CI 1.01–3.79, respectively) and women (OR 2.66, 95% CI 1.58–4.49 and OR 2.00, 95% CI 1.21–3.31, respectively). Among men, obesity was higher when daily steps were low, irrespective of sitting (low SB/low steps OR 2.07, 95% CI 1.03– 4.17; high SB/low steps OR 2.68, 95% CI 1.36–5.32).

Conclusions:
High sitting and low activity increased obesity odds among adults. Irrespective of sitting, men with low step counts had increased odds of obesity. The findings highlight the importance of engaging in physical activity and limiting sitting.

Results from Australia's 2014 report card on physical activity for children and youth

Background: 

Reliability of the pictorial scale of perceived movement skill competence in 2 diverse samples of young children

The purpose was to determine the reliability of an instrument designed to assess young children's perceived movement skill competence in two diverse samples.

Three year follow-up of an early childhood intervention: what about physical activity and weight status?

Fundamental movement skills are a correlate of physical activity and weight status. Children who participated in a preschool intervention had greater movement skill proficiency and improved anthropometric measures (waist circumference and BMI z scores) post intervention. Three years later, intervention girls had retained their object control skill advantage. The study purpose was to assess whether at three year follow up a) intervention children were more physically active than controls and b) the intervention effect on anthropometrics was still present.

Associations of parental rules and socioeconomic position with preschool children's sedentary behaviour and screen time

There is little current understanding of the influences on sedentary behaviour and screen time in preschool children. This study investigated socioeconomic position (SEP) and parental rules as potential correlates of preschool children's sedentary behaviour and screen time.

An in-depth pilot study on patterns, destinations, and purposes of walking in Hong Kong older adults

Walking is a suitable activity for older adults and has physical and mental health benefits. To devise interventions that impact on levels of walking it is necessary to first understand the purposes for which people walk and the destinations to which they walk. Using a 7-day diary and accelerometry, this study investigated destinations and purposes of walking in older adult residents of an ultra-dense Asian city. Participants reported an average of 17.1 walking trips per week and total weekly accelerometer/diary determined trip walking time averaged 735 minutes per week, much higher than reported for older adults in non-Asian settings. The most common destinations were within the neighborhood: parks and streets for recreation walking and shops and eating places for transport-related walking. Errands and eating were the most common purposes for transportation trips. The study results can help inform urban design to encourage walking.

Associations between behavior regulation, competence, physical activity, and health for adolescent females

This study investigated the association between the different types of behavior regulation and competence on sport and physical activity (PA) and perceived health, and the influence of school year level (ie, year 7 and year 11) and setting (ie, metropolitan and rural) on these relationships.

Patterns of objectively measured moderate-to-vigorous physical activity in preschool children

Identifying periods of the day which are susceptible to varying levels of physical activity (PA) may help identify key times to intervene and potentially change preschool children's PA behaviors. This study assessed variability of objectively measured moderate-to-vigorous physical activity (MVPA) during weekdays and weekend days among preschool children.

Low body mass and aerobic running fitness increase injury risk in elite Australian football

To assess the relationships between player characteristics (including age, playing experience, ethnicity, physical fitness) and in-season injury in elite Australian football.