"Biggest Scandal in Canadian History": HRDC Audit Starts Probity War (Working Paper 23)

The article describes the nearly year-long political and media uproar that followed on the release in January, 2000 of a qualitative or soft “audit” of management control in the federal government department, Human Resources Development Canada, and analyses the contributing factors. The article argues that the auditors’ examination of project files for programs delivered by grants and contributions was so abstract and poorly executed that nothing whatever can be concluded from the work. Factors that favoured the “scandal” interpretation include across-government New Public Management reforms where accountability has not been re-theorized for Canada’s Westminster system of government; Canada’s electoral volatility that starves the country of experienced politicians and spurs the tradition of political compensation for electoral support; and the political role of the Office of the Auditor General. This paper has been accepted for publication by the journal Critical Perspectives on Accounting, which holds copyright.

Audit Tendering in the UK: A Review of Stakeholders’ Views

This study reports the results of a content analysis of the comment letters sent to the UK Financial Reporting Council (FRC), in response to its consultation document on the 2012 revisions of the UK Corporate Governance Code, concerning the proposal for mandatory audit tendering. The results indicate a general support for the FRC’s proposals with a number of key concerns related to audit quality, auditor independence and audit cost. There is also clear conflict of interests among some stakeholder groups such as audit firms and companies on one side and institutional investors on the other side. There is evidence of conflict of interest between Big 4 and non-Big 4 audit firms. Implications for future consultations and legislations are also discussed.

Exploring Auditors’ Perceptions of the Usage and Importance of Audit Information Technology

This study provides novel evidence on the extent to which auditors perceive the usage and importance of audit technology in an emerging market. It explores the types of audit technology tools used and factors influencing the use of these; it tests the association between the perceived use and importance of the tools and firm-specific/ auditor-specific characteristics. Using interviews and questionnaires from auditors at Big 4 and international non-Big 4 audit firms, the findings reflect the highly perceived importance of using audit technology in technical and administrative procedures, specifically to assess risk. We find that the perceived use and importance of audit technology is relatively higher for those in Big 4 firms, with less years of auditor experience and higher auditor technology expertise, and those in management positions. The results provide policy makers with guidance on the opportunities and challenges of using information technology in the audit process.

Audit of mathematics learning support in Ireland in 2015 – the key findings

In 2015 the Irish Mathematics Learning Support Network (IMLSN) commissioned a comprehensive audit of the extent and nature of mathematics learning support (MLS) provision on the island of Ireland. An online survey was sent to 32 institutions, including universities, institutes of technology, further education and teacher training colleges, and a 97% response rate was achieved. While the headline figure – 84% of institutions that responded to the survey provide MLS – sounds good, deeper analysis reveals that the true state of MLS is not so solid. For example, in 25% of institutions offering MLS, only five hours per week (at most) of physical MLS are available, while in 20% of institutions the service is provided by only one or two staff members. Furthermore, training of tutors is minimal or non-existent in at least half of the institutions offering MLS. The results provide an illuminating picture, however, identifying the true state of MLS in Ireland is beneficial only if it informs developments in the years ahead. This talk will present some of the findings of the survey in more depth along with conclusions and recommendations. Key among these is the need for institutions to recognise MLS as a vital element of mathematics teaching and learning strategy at third level and devote the necessary resources to facilitate the provision of a service which can grow and adapt to meet student requirements.

Addressing the theory practice gap in nurse education: evaluating teaching through audit against NMC standards and final management placement

Introduction
This paper outlines an innovative approach to auditing and evaluating the content of a management and leadership module for undergraduate nursing students after their final management clinical placement. Normally evaluations of teaching in a module take place at the end of a teaching module and therefore do not properly reflect the value of the teaching in relation to practical clinical experience.
Aim
This audit and evaluation sought to explore both the practical value of the teaching and learning, and also the degree to which it the teaching reflected against the NMC Standards of Education and Learning (2010 domain 3).
Methods
Having piloted the evaluative tool with an earlier cohort of nursing students, this evaluation explored both a quantitative assessment employing a Personal Response System (n =172), together with a qualitative dimension (n=116), thus delivering paper-based comments and reflections from students on the value and practicality of the module teaching theory to their final clinical management experience. The quantitative audit data were analysed for frequencies and cross tabulation and the qualitative audit data were thematically analysed.
Results
Results suggest a significant proportion of the students, appreciated the quality of the standard of teaching, but more importantly, ‘valued or highly valued’ the teaching and learning in relation to how it helped to significantly inform their management placement experience. A smaller proportion of the students underlined limitations and areas in which further improvement can be made in teaching and learning to the module.
Conclusion
Significantly positive evaluation by the students of the practical value of teaching and learning, to the theoretical management module. This has proved a useful auditing approach in assessing the theoretical teaching to student’s Level 3 clinical experience, and facilitated significant recommendations as far as developing the teaching and learning to better reflect the practice needs of nursing students

Implementing Change in Practice: Audit of Sucrose CPG's into practice in the NNU

This poster explained how the implementation of Sucrose into the NNU and how that change in practice came about; it also provided statistics illustrating the uptake of use of Sucrose and the changes in practice through audit

Audit report on Fremont County, Iowa for the year ended June 30, 2015

Audit report on Fremont County, Iowa for the year ended June 30, 2015

Audit report on Butler County, Iowa for the year ended June 30, 2015

Audit report on Butler County, Iowa for the year ended June 30, 2015

Audit report on Madison County, Iowa for the year ended June 30, 2015

Audit report on Madison County, Iowa for the year ended June 30, 2015

Audit report on the Corridor Metropolitan Planning Organization for the years ended June 30, 2015 and 2014

Audit report on the Corridor Metropolitan Planning Organization for the years ended June 30, 2015 and 2014

Audit report on Harrison County, Iowa for the year ended June 30, 2015

Audit report on Harrison County, Iowa for the year ended June 30, 2015

Audit report on the City of West Branch, Iowa for the year ended June 30, 2015

Audit report on the City of West Branch, Iowa for the year ended June 30, 2015