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.

Accountability structures and management relationships of internal audit : an Australian study

Purpose – The purpose of this study is to examine the accountability structures and the management relationships of internal audit. In particular, related issues such as the predominant internal audit objectives and the related functions, the extent to which internal audit addresses any financial reporting risks and the manner in which internal auditors in Australia perform their tasks, are identified. The study also looks at the extent of compliance with the Institute of Internal Auditors (IIA) Standards.
Design/methodology/approach – Based on a survey of the chief audit executives in Australia, the study identifies the reporting mechanisms, functions and relationships of internal audit, including the contributions made towards good corporate governance. There is, however, some misalignment between the aspirations of internal auditors and their relationships with management.
Findings – While internal audit objectives have been established with a focus on controls, risks and governance, the study has highlighted the fact that there is a lack of correlation between the tasks performed by internal auditors and the important internal audit objectives, with the exception of internal control and risks. The results also suggest that internal auditors have been providing an internal consulting and advisory role in matters concerning IT systems, strategic risks and financial issues. If internal auditors are to proactively contribute to good corporate governance, they need to define how, and in what way, this can be done. In regard to corporate governance processes, the results of the research indicate that issues surrounding internal control, risk assessment and management processes are regarded as the key factors for internal audit to contribute to good corporate governance.
Originality/value – This study complements and contributes to the existing literature in providing insights into the evolving role of the internal audit function in terms of accountabilities and relationships with management. It also provides a valuable insight into how the internal audit profession can build upon its inherent strengths and address any apparent areas of concern. This will assist both the profession and policy makers alike, in better understanding and improving the role of the internal audit process.

Auditor independence : shared meaning between the demand and supply sides of the audit services market?

Purpose – The purpose of the paper is to examine the extent to which there is shared meaning of the concept of auditor independence between the three major groups of parties on the demand and supply sides of the audit services market – auditors, financial report preparers and financial report users.

Design/methodology/approach – The paper utilises the measurement of meaning framework (semantic differential analysis) originally proposed by Osgood et al. in 1957. The framework is used to investigate the extent to which there is shared meaning (agreement in interpretations) of the independence concept, in response to alternative audit engagement case contexts, between key parties to the financial reporting communication process. The study's research data was collected in the period March 2004-May 2005.

Findings – Findings indicate a robust and stable single-factor cognitive structure within which the research participants interpret the connotative meaning of the auditor independence concept. An analysis of the experimental cases finds similarities in connotations (interpretations) of an audit firm's independence for the participant groups for most cases, with the exception of cases involving the joint provision of audit and non-audit (taxation) services.

Research limitations/implications – The usual external validity threat that applies to experimental research generally applies to the study. That is, the results may not be generalisable to settings beyond those examined in the study. An important implication of the study is that it emphasises the continuing problematic nature of the joint provision of audit and non-audit services, even in situations where the non-audit services comprise only traditional taxation services.

Originality/value – The study is the first to examine the concept of auditor independence by means of the Osgood et al. measurement of meaning research framework using, as research participants, the three major groups on the demand and supply sides of the audit services market.

Clinical audit, guidelines and standards : a productive relation for managing clinical practices

This paper contributes to the knowledge about the process of standardisation within the domain of medicine. Standardisation has become an important form of governance and co-ordination, and there is limited empirical knowledge about its nature and consequences (Brunsson et al., 2000). This paper aims to explore the development, circulation and standardisation process of a specific clinical audit programme: the Scottish Hip Fracture Audit. This audit started as a local initiative and now has developed into a sophisticated arena (Sahlin-Andersson, 2000) which provides Scottish hospitals with monthly ‘real-time reports’ outlining their performance against Scottish government targets. The paper argues that the interrelation between clinical audit and evidence-based medicine (EBM) can become a ‘productive relation’ (Mykhalovskiy, 2003), that opens up spaces of intervention, in which the clinical communities engage with processes of change of clinical procedures, and in these spaces, clinicians and managers are in a position to refine clinical practice and service organisation, to reflect upon their own actions and to allow insight into the rationalities of their work (Berg, 1997).