Chief Audit Executives’ Evaluations of Whistle-Blowing Allegations

This study examines the effects of the source of whistle-blowing allegations and potential for allegations to trigger concerns about reputation threats on Chief Audit Executives’ handling of whistle-blowing allegations. The participants for this study, 79 Chief Audit Executives (CAEs) and deputy CAEs, evaluated whistle-blowing reports related to financial reporting malfeasance that were received from either an anonymous or a non-anonymous source. The whistle-blowing reports alleged that the wrongdoing resulted from either the exploitation of substantial weaknesses in internal controls (suggesting higher responsibility of the CAE and internal audit) or the circumvention of internal controls (suggesting lower responsibility of the CAE or internal audit). Findings indicate that CAEs believe anonymous whistle-blowing reports to be significantly less credible than non-anonymous reports. Although CAEs assessed lower credibility ratings for the reports alleging wrongdoing by the exploitation of substantial weaknesses in internal controls, they allocated more resources to investigating these allegations.

INTERNAL AUDIT AND GROWTH OF PUBLIC INSTITUTIONS

The ONATRACOM was established by the law number 08/2007 of 03/02/2007 determining the responsibilities, organization and functioning of Rwanda Public Transport Authority with function of promoting public transportation between Rwanda and other countries; participating in the implementation of the public transportation policy of Ministry in charge of transportation; perform any other activity that is directly or indirectly related to its objectives; and establish relations and collaborate with other regional and international agencies with similar attributions. In the recent days many public institutions have been listed by general auditor for being mismanaged and are on the course of deficit. This study aimed at examining internal audit growth of public institutions, case study of ONATRACOM – Rwanda. This research was conducted as a case study using ONATRACOM in NYARUGENGE District. The study was built at four specific objectives which are to determine if internal audit lead to the business growth of ONATRACOM, to find out if achieving internal audit increases the net profit and sales of ONATRACOM, to explore if there is internal sources of funds for pursuing growth opportunities in ONATRACOM, to assess whether ONATRACOM is able to obtain external sources of funds for pursuing growth opportunities as a result of internal audit impact or not. The findings were got from 27 respondents as the sample from the total target population of 96. Questionnaire was used as the technique to obtain primary data, while secondary data were obtained through examining the existing literature about the study. Chapter four presents the finding in form of descriptive statistical tables starting with the profile of the respondent and findings in line with the research objectives, It was found out that ONATRACOM was failure in its services because it was not achieve its targeted objectives and in this company, the internal audit was not effective in order to make performance of that company.

A study of high solids anaerobic digestion of Bucknell University food waste followed by aerobic curing

Anaerobic digestion of food scraps has the potential to accomplish waste minimization, energy production, and compost or humus production. At Bucknell University, removal of food scraps from the waste stream could reduce municipal solid waste transportation costs and landfill tipping fees, and provide methane and humus for use on campus. To determine the suitability of food waste produced at Bucknell for high-solids anaerobic digestion (HSAD), a year-long characterization study was conducted. Physical and chemical properties, waste biodegradability, and annual production of biodegradable waste were assessed. Bucknell University food and landscape waste was digested at pilot-scale for over a year to test performance at low and high loading rates, ease of operation at 20% solids, benefits of codigestion of food and landscape waste, and toprovide digestate for studies to assess the curing needs of HSAD digestate. A laboratory-scale curing study was conducted to assess the curing duration required to reduce microbial activity, phytotoxicity, and odors to acceptable levels for subsequent use ofhumus. The characteristics of Bucknell University food and landscape waste were tested approximately weekly for one year, to determine chemical oxygen demand (COD), total solids (TS), volatile solids (VS), and biodegradability (from batch digestion studies). Fats, oil, and grease and total Kjeldahl nitrogen were also tested for some food waste samples. Based on the characterization and biodegradability studies, Bucknell University dining hall food waste is a good candidate for HSAD. During batch digestion studies Bucknell University food waste produced a mean of 288 mL CH4/g COD with a 95%confidence interval of 0.06 mL CH4/g COD. The addition of landscape waste for digestion increased methane production from both food and landscape waste; however, because the landscape waste biodegradability was extremely low the increase was small.Based on an informal waste audit, Bucknell could collect up to 100 tons of food waste from dining facilities each year. The pilot-scale high-solids anaerobic digestion study confirmed that digestion ofBucknell University food waste combined with landscape waste at a low organic loading rate (OLR) of 2 g COD/L reactor volume-day is feasible. During low OLR operation, stable reactor performance was demonstrated through monitoring of biogas production and composition, reactor total and volatile solids, total and soluble chemical oxygendemand, volatile fatty acid content, pH, and bicarbonate alkalinity. Low OLR HSAD of Bucknell University food waste and landscape waste combined produced 232 L CH4/kg COD and 229 L CH4/kg VS. When OLR was increased to high loading (15 g COD/L reactor volume-day) to assess maximum loading conditions, reactor performance became unstable due to ammonia accumulation and subsequent inhibition. The methaneproduction per unit COD also decreased (to 211 L CH4/kg COD fed), although methane production per unit VS increased (to 272 L CH4/kg VS fed). The degree of ammonia inhibition was investigated through respirometry in which reactor digestate was diluted and exposed to varying concentrations of ammonia. Treatments with low ammoniaconcentrations recovered quickly from ammonia inhibition within the reactor. The post-digestion curing process was studied at laboratory-scale, to provide a preliminary assessment of curing duration. Digestate was mixed with woodchips and incubated in an insulated container at 35 °C to simulate full-scale curing self-heatingconditions. Degree of digestate stabilization was determined through oxygen uptake rates, percent O2, temperature, volatile solids, and Solvita Maturity Index. Phytotoxicity was determined through observation of volatile fatty acid and ammonia concentrations.Stabilization of organics and elimination of phytotoxic compounds (after 10–15 days of curing) preceded significant reductions of volatile sulfur compounds (hydrogen sulfide, methanethiol, and dimethyl sulfide) after 15–20 days of curing. Bucknell University food waste has high biodegradability and is suitable for high-solids anaerobic digestion; however, it has a low C:N ratio which can result in ammonia accumulation under some operating conditions. The low biodegradability of Bucknell University landscape waste limits the amount of bioavailable carbon that it can contribute, making it unsuitable for use as a cosubstrate to increase the C:N ratio of food waste. Additional research is indicated to determine other cosubstrates with higher biodegradabilities that may allow successful HSAD of Bucknell University food waste at high OLRs. Some cosubstrates to investigate are office paper, field residues, or grease trap waste. A brief curing period of less than 3 weeks was sufficient to produce viable humus from digestate produced by low OLR HSAD of food and landscape waste.

Selective immunisation strategy to protect newborns at risk for transmission of hepatitis B: retrospective audit of vaccine uptake

BACKGROUND: 90% of newborns infected perinatally will develop chronic hepatitis B infection with the risk of liver cirrhosis or hepatocellular carcinoma. In Switzerland, screening of all pregnant women for hepatitis B virus (HBV) has been recommended since 1983. Neonates at risk for perinatally acquired HBV are passively and actively immunised immediately after birth as well as at 1 and 6 months of age. The objective of this study was to evaluate the proportion of newborns immunised in accordance with the proposed vaccination schedule. METHODS: Patient records of 3997 mothers who gave birth to a liveborn infant during a two-year period at Zürich University Hospital were screened by computer. 128 women were identified as HBsAg positive or anti-HBc alone positive. Of 133 infants born to these mothers, complete data were available for 94 (71%). RESULTS: Immunisation was started in 88 infants (94%), but only in 78 (83%) within the first 24 hours of life. 85 (90%) received the 2nd immunisation but only 72 (77%) within the given time limit. 80 (85%) of the infants received the 3rd immunisation but only 69 (73%) within the correct time limit. In summary, only 51 (54%) of the infants at risk for HBV infection were immunised correctly (immunoglobulin within 24 hours and active prophylaxis at 0, 1 and 6 months). CONCLUSIONS: The success of the immunisation strategy following maternal screening and selective immunisation of newborns at risk for HBV infection is limited for various reasons (lack of screening results at birth, problems with correct documentation and communication). To overcome these drawbacks, selective vaccination strategy should be improved and general vaccination strategy, including infants, should be reconsidered.

The Board Committee as a Legal Transplant: a Comparative Analysis illustrated by the example of the Audit Committee

Bilanzskandale und Missmanagement haben in den vergangenen Jahren den Ruf nach besseren Kontrollmechanismen in der Unternehmensführung laut werden lassen. Audit Committees sind ein wichtiges Werkzeug um eine solche Kontrolle sicherzustellen und sind inzwischen weltweit zum integralen Bestandteil einer guten "Corporate Governance" geworden. Die Audit Committees haben sich in unterschiedlichen kulturellen und rechtlichen Umgebungen etabliert. Wie der Beitrag zeigt, hat die weltweite Zunahme der Bedeutung der "Corporate Governance" das Audit Committee zum Vorzeigebeispiel eines "legal transplant" gemacht.

BENCHMARKING AND IMPLEMENTATION OF A NEW INDEPENDENT MONTE CARLO DOSE CALCULATION QUALITY ASSURANCE AUDIT TOOL FOR CLINICAL TRIALS

Introduction Commercial treatment planning systems employ a variety of dose calculation algorithms to plan and predict the dose distributions a patient receives during external beam radiation therapy. Traditionally, the Radiological Physics Center has relied on measurements to assure that institutions participating in the National Cancer Institute sponsored clinical trials administer radiation in doses that are clinically comparable to those of other participating institutions. To complement the effort of the RPC, an independent dose calculation tool needs to be developed that will enable a generic method to determine patient dose distributions in three dimensions and to perform retrospective analysis of radiation delivered to patients who enrolled in past clinical trials. Methods A multi-source model representing output for Varian 6 MV and 10 MV photon beams was developed and evaluated. The Monte Carlo algorithm, know as the Dose Planning Method (DPM), was used to perform the dose calculations. The dose calculations were compared to measurements made in a water phantom and in anthropomorphic phantoms. Intensity modulated radiation therapy and stereotactic body radiation therapy techniques were used with the anthropomorphic phantoms. Finally, past patient treatment plans were selected and recalculated using DPM and contrasted against a commercial dose calculation algorithm. Results The multi-source model was validated for the Varian 6 MV and 10 MV photon beams. The benchmark evaluations demonstrated the ability of the model to accurately calculate dose for the Varian 6 MV and the Varian 10 MV source models. The patient calculations proved that the model was reproducible in determining dose under similar conditions described by the benchmark tests. Conclusions The dose calculation tool that relied on a multi-source model approach and used the DPM code to calculate dose was developed, validated, and benchmarked for the Varian 6 MV and 10 MV photon beams. Several patient dose distributions were contrasted against a commercial algorithm to provide a proof of principal to use as an application in monitoring clinical trial activity.

Validation and reclassification of MGAP and GAP in hospital settings using data from the Trauma Audit and Research Network.

BACKGROUND Recently, two simple clinical scores were published to predict survival in trauma patients. Both scores may successfully guide major trauma triage, but neither has been independently validated in a hospital setting. METHODS This is a cohort study with 30-day mortality as the primary outcome to validate two new trauma scores-Mechanism, Glasgow Coma Scale (GCS), Age, and Pressure (MGAP) score and GCS, Age and Pressure (GAP) score-using data from the UK Trauma Audit and Research Network. First, an assessment of discrimination, using the area under the receiver operating characteristic (ROC) curve, and calibration, comparing mortality rates with those originally published, were performed. Second, we calculated sensitivity, specificity, predictive values, and likelihood ratios for prognostic score performance. Third, we propose new cutoffs for the risk categories. RESULTS A total of 79,807 adult (≥16 years) major trauma patients (2000-2010) were included; 5,474 (6.9%) died. Mean (SD) age was 51.5 (22.4) years, median GCS score was 15 (interquartile range, 15-15), and median Injury Severity Score (ISS) was 9 (interquartile range, 9-16). More than 50% of the patients had a low-risk GAP or MGAP score (1% mortality). With regard to discrimination, areas under the ROC curve were 87.2% for GAP score (95% confidence interval, 86.7-87.7) and 86.8% for MGAP score (95% confidence interval, 86.2-87.3). With regard to calibration, 2,390 (3.3%), 1,900 (28.5%), and 1,184 (72.2%) patients died in the low, medium, and high GAP risk categories, respectively. In the low- and medium-risk groups, these were almost double the previously published rates. For MGAP, 1,861 (2.8%), 1,455 (15.2%), and 2,158 (58.6%) patients died in the low-, medium-, and high-risk categories, consonant with results originally published. Reclassifying score point cutoffs improved likelihood ratios, sensitivity and specificity, as well as areas under the ROC curve. CONCLUSION We found both scores to be valid triage tools to stratify emergency department patients, according to their risk of death. MGAP calibrated better, but GAP slightly improved discrimination. The newly proposed cutoffs better differentiate risk classification and may therefore facilitate hospital resource allocation. LEVEL OF EVIDENCE Prognostic study, level II.

First results from a Swiss level I trauma centre participating in the UK Trauma Audit and Research Network (TARN): Prospective cohort study

QUESTIONS UNDER STUDY: Patient characteristics and risk factors for death of Swiss trauma patients in the Trauma Audit and Research Network (TARN). METHODS: Descriptive analysis of trauma patients (≥16 years) admitted to a level I trauma centre in Switzerland (September 1, 2009 to August 31, 2010) and entered into TARN. Multivariable logistic regression analysis was used to identify predictors of 30-day mortality. RESULTS: Of 458 patients 71% were male. The median age was 50.5 years (inter-quartile range [IQR] 32.2-67.7), median Injury Severity Score (ISS) was 14 (IQR 9-20) and median Glasgow Coma Score (GCS) was 15 (IQR 14-15). The ISS was >15 for 47%, and 14% had an ISS >25. A total of 17 patients (3.7%) died within 30 days of trauma. All deaths were in patients with ISS >15. Most injuries were due to falls <2 m (35%) or road traffic accidents (29%). Injuries to the head (39%) were followed by injuries to the lower limbs (33%), spine (28%) and chest (27%). The time of admission peaked between 12:00 and 22:00, with a second peak between 00:00 and 02:00. A total of 64% of patients were admitted directly to our trauma centre. The median time to CT was 30 min (IQR 18-54 min). Using multivariable regression analysis, the predictors of mortality were older age, higher ISS and lower GCS. CONCLUSIONS: Characteristics of Swiss trauma patients derived from TARN were described for the first time, providing a detailed overview of the institutional trauma population. Based on these results, patient management and hospital resources (e.g. triage of patients, time to CT, staffing during night shifts) could be evaluated as a further step.