[Consolidation and reorganization activities, status and results of internal audit services pursuant to Executive Order 10 (2003)] /

Illinois Executive Order 10 (2003) authorized the consolidation of the internal auditing functions from 26 designated agencies into a single statewide function covering 46 agencies/boards/commissions that report to the Governor. After further consolidation, internal audit coverage has been expanded to 36 agencies.

Implementation of the Federal Managers' Financial Integrity Act, first year : report to the Congress of the United States /

"B-202205"--Prelim. leaf.

The Incorporated accountants' year book

Mode of access: Internet.

Report

Successively Issued by: Hawaii (Ter.) Auditing Dept; Hawaii (State) Dept. of Accounting and General Services

Report of the Legislative Budget Committee to the Legislative Assembly.

Mode of access: Internet.

Audit Information Management System (AIMS).

"This material was compiled by the Audit Division, National Office for Orientation of Management Officials in the national, regional and district offices of the Audit Information Management System (AIMS)."

Capacidades e performance dos Tribunais de Contas no Brasil

O presente estudo visa à análise da relação entre as capacidades, conforme definidas por Brinkerhoff (2010), e a performance das Cortes de Contas brasileiras. As capacidades no atual estudo se referem à quantidade de funcionários de cada Tribunal de Contas, seu orçamento, percentual de servidores do seu quadro efetivo e cumprimento das normas constitucionais quanto a sua formação. A performance foi medida pelas variáveis: “Produtividade”, ou o número de processos julgados ou apreciados pelos Ministros ou Conselheiros; “Iniciativa”, ou seja, quantidade de fiscalizações in loco realizadas; “Valor das multas e débitos imputados”, entendidas como a propensão a punir das Cortes de Contas; e “Grau de rejeição das contas de governo”, que é definida como a razão do número de pareceres prévios rejeitando as contas de governo pelo total de pareceres emitidos. A atual pesquisa parte do estudo de Melo, Pereira e Figueiredo (2009) - que identifica diversas relações entre a estrutura dos Tribunais de Contas e sua atuação - propondo novas variáveis para uma análise mais ampla e real da performance das Cortes de Contas. As hipóteses do estudo foram testadas por meio de regressão estatística utilizando o método de mínimos quadrados. Os dados foram coletados diretamente dos Tribunais de Contas. Os testes realizados confirmaram que a quantidade de recursos humanos de cada Corte influencia positivamente todas as variáveis de performance referidas anteriormente, e que quanto maior o orçamento de cada Tribunal maior sua produtividade, sua iniciativa e o valor das multas e débitos imputados. O presente estudo também comprovou que quanto maior o percentual de servidores do quadro efetivo da Corte de Contas, maior é sua produtividade, o que corrobora as teorias de Evans (2004). A partir dos dados coletados na pesquisa, foi possível verificar que o percentual médio de servidores efetivos nas Corte de Contas é de 69% enquanto nas Cortes Judiciárias esse percentual é de 89%. Isso mostra que há bastante margem para aumento da produtividade dos órgãos de contas. Conclui-se que quanto mais recursos financeiros e humanos disponíveis, e quanto maior o percentual de servidores concursados, mais os Tribunais de Contas são produtivos, sancionadores e proativos.

Quality assurance experience with the randomized neuropathic bone pain trial (Trans-Tasman Radiation Oncology Group, 96.05)

Background and purpose: Trans-Tasman Radiation Oncology Group 96.05 is a prospective randomized controlled trial comparing a single 8 Gy with 20 Gy in five fractions of radiotherapy (RT) for neuropathic pain due to bone metastases. This paper summarizes the quality assurance (QA) activities for the first 234 patients (accrual target 270). Materials and methods: Independent audits to assess compliance with eligibility/exclusion criteria and appropriateness of treatment of the index site were conducted after each cohort of approximately 45 consecutive patients. Reported serious adverse events (SAEs) in the form of cord/cauda equina compression or pathological fracture developing at the index site were investigated and presented in batches to the Independent Data Monitoring Committee. Finally, source data verification of the RT prescription page and treatment records was undertaken for each of the first 234 patients to assess compliance with the protocol. Results: Only one patient was found conclusively not to have genuine neuropathic pain, and there were no detected 'geographical misses' with RT fields. The overall rate of detected infringements for other eligibility criteria over five audits (225 patients) was 8% with a dramatic improvement after the first audit. There has at no stage been a statistically significant difference in SAEs by randomization arm. There was a 22% rate of RT protocol variations involving ten of the 14 contributing centres, although the rate of major dose violations (more than +/- 10% from protocol dose) was only 6% with no statistically significant difference by randomization arm (P = 0.44). Conclusions: QA auditing is an essential but time-consuming component of RT trials, including those assessing palliative endpoints. Our experience confirms that all aspects should commence soon after study activation. Crown Copyright (C) 2003 Published by Elsevier Science Ltd. All rights reserved.

Subordinate-manager gender combination and perceived leadership style influence on emotions, self-esteem and organizational commitment

A theoretical model was developed to investigate the relationships among subordinate-manager gender combinations, perceived leadership style, experienced frustration and optimism, organization-based self-esteem and organizational commitment. The model was tested within the context of a probabilistic structural model, a discrete Bayesian network, using cross-sectional data from a global pharmaceutical company. The Bayesian network allowed forward inference to assess the relative influence of gender combination and leadership style on the emotions, self-esteem and commitment consequence variables. Further, diagnostics from backward inference were used to assess the relative influence of variables antecedent to organizational commitment. The results showed that gender combination was independent of leadership style and had a direct impact on subordinates' levels of frustration and optimism. Female manager-female subordinate had the largest probability of optimism, while male manager teamed with a male subordinate had the largest probability of frustration. Furthermore, having a female manager teamed up with a male subordinate resulted in the lowest possibility of frustration. However, the findings show that the gender issue is not simply female managers versus male managers, but is concerned with the interaction of the subordinate-manager gender combination and leadership style in a nonlinear manner. (C) 2003 Elsevier Inc. All rights reserved.

Use of derivatives in public sector organisations

The present paper develops and tests a model explaining public sector derivative use in terms of budget discrepancy minimization. The model is different from private sector models. Private sector models do not readily translate into the public sector, which typically faces different objectives. Hypotheses are developed and tested using logistic regression over a sample of Australian Commonwealth public sector organizations. It is found that public sector organization derivative use is positively correlated with liabilities and size consistent with the hypotheses concerning budget discrepancy management.

Improving environmental performance in the tourism accommodation sector

While environmental legislation in Australia regulates tourism development, it is less effective in operational areas because of the dependency of tourism on environmental resources that are not managed by operators, and the small but incremental nature of operational impacts. The absence of functional environmental standards for tourism means that little guidance exists: a problem compounded by variability in the diversity of operation types and receiving environments, as well as the accessibility of information by a non-technical audience. While legislation and economic considerations may provide impetus to adopt environmental practices, it is proposed that an environmental philosophy is necessary for tourism businesses to seek out and maintain alternative sustainable modes of operation. Review of the environmental audit process used by a Queensland resort suggests commitment to continual improvement in environmental performance is attributable to individual and corporate ethics. While the case is an ecotourism operation, the literature indicates that these factors have relevance to tourism generally. Although client satisfaction and return on investment objectives are constraints, environmental auditing can provide impetus for practical expression of environmental objectives. Facilitation of ethically-motivated voluntary action may be more effective in achieving tourism's environmental objectives than codifying standards in static legislation.

Classification of perinatal deaths: Development of the Australian and New Zealand classifications

Classifications of perinatal deaths have been undertaken for surveillance of causes of death, but also for auditing individual deaths to identify suboptimal care at any level, so that preventive strategies may be implemented. This paper describes the history and development of the paired obstetric and neonatal Perinatal Society of Australia and New Zealand (PSANZ) classifications in the context of other classifications. The PSANZ Perinatal Death Classification is based on obstetric antecedent factors that initiated the sequence of events leading to the death, and was developed largely from the Aberdeen and Whitfield classifications. The PSANZ Neonatal Death Classification is based on fetal and neonatal factors associated with the death. The classifications, accessible on the PSANZ website (http://www.psanz.org), have definitions and guidelines for use, a high level of agreement between classifiers, and are now being used in nearly all Australian states and New Zealand.

A full cost environmental accounting experiment

A lack of appropriate measurement techniques has constrained full cost environmental accounting (FCEA) experimentation. Yet, there has been little research on the applicability of valuation techniques recently developed by environmental economists within FLEA frameworks. This paper examines a reporting experiment using these valuation techniques that was undertaken by an Australian Government Department managing publicly owned forests. The FCEA experiment was ultimately not successful. However, the implementation experiences of the Department including the reactions of its managers and stakeholders provide an opportunity to critically reflect on the experimental outcomes to extend the current empirical knowledge of corporate social responsibility reporting. Such critical reflection has not been common in past FCEA experimentation. © 2005 Elsevier Ltd. All rights reserved.