975 resultados para Audit Committee
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Audit report on the City of Carlisle, Iowa for the year ended June 30, 2008
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Audit report on the North Iowa Juvenile Detention Services Commission for the year ended June 30, 2008
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Audit report on the Adair County Sanitary Landfill and Recycling Center for the year ended June 30, 2008
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Audit report on the City of Hiawatha, Iowa for the year ended June 30, 2008
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Audit report on the six divisions of the Iowa Department of Commerce for the year ended June 30, 2007
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OBJECTIVES: To identify factors associated with discrepant outcome reporting in randomized drug trials. STUDY DESIGN AND SETTING: Cohort study of protocols submitted to a Swiss ethics committee 1988-1998: 227 protocols and amendments were compared with 333 matching articles published during 1990-2008. Discrepant reporting was defined as addition, omission, or reclassification of outcomes. RESULTS: Overall, 870 of 2,966 unique outcomes were reported discrepantly (29.3%). Among protocol-defined primary outcomes, 6.9% were not reported (19 of 274), whereas 10.4% of reported outcomes (30 of 288) were not defined in the protocol. Corresponding percentages for secondary outcomes were 19.0% (284 of 1,495) and 14.1% (334 of 2,375). Discrepant reporting was more likely if P values were <0.05 compared with P ≥ 0.05 [adjusted odds ratio (aOR): 1.38; 95% confidence interval (CI): 1.07, 1.78], more likely for efficacy compared with harm outcomes (aOR: 2.99; 95% CI: 2.08, 4.30) and more likely for composite than for single outcomes (aOR: 1.48; 95% CI: 1.00, 2.20). Cardiology (aOR: 2.34; 95% CI: 1.44, 3.79) and infectious diseases (aOR: 1.77; 95% CI: 1.01, 3.13) had more discrepancies compared with all specialties combined. CONCLUSION: Discrepant reporting was associated with statistical significance of results, type of outcome, and specialty area. Trial protocols should be made freely available, and the publications should describe and justify any changes made to protocol-defined outcomes.
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The provision of non-audit services by auditors to their auditclients reduces total costs, increases technical competence and motivates more intense competition. Furthermore, theseservices do not necessarily damage auditor independence nor the quality of non-audit services. This assessment leads to recommending that legislative policy should aim at facilitating the development and use of the safeguardsprovided by the free action of market forces. Regulation should thus aim to enable the parties-audit firms, self-regulatory bodies and audit clients-to discover through competitive market interaction both the most efficient mix of services and the corresponding quality safeguards, adjusting for the costs and benefits of each possibility. Particular emphasis is placed on the role played by fee income diversification and the enhancement, through disclosurerules, of market incentives to diversify.
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Audit report on Indian Hills Community College in Ottumwa, Iowa for the year ended June 30, 2008
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Audit report on KCCK-FM Radio, a public telecommunications entity operated by Kirkwood Community College in Cedar Rapids, Iowa for the year ended June 30, 2008
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Audit report on the Iowa Federal Family Education Loan Program Division, a Division of the Iowa College Student Aid Commission, for the year ended June 30, 2008
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Audit report on the Peace Officers' Retirement, Accident and Disability System for the year ended June 30, 2008
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Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2008
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Audit report on Muscatine County, Iowa for the year ended June 30, 2008
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Audit report on Perry Community School District in Perry, Iowa for the year ended June 30, 2008
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Audit report on the Perry Municipal Waterworks, Perry, Iowa for the year ended June 30, 2008
