Report of the Auditing Committee of the General Assembly and the Auditor of Public Accounts

Mode of access: Internet.

Charges preferred against the New-York female benevolent society, and the auditing committee, in 1835 and 1836,

Sabin 43188.

Ajopuusta asiantuntijaksi – luottamushenkilöarvioinnin merkitys kunnan johtamisessa ja päätöksenteossa

Tässä johtaminen ja organisaatiot –oppialaan kuuluvassa väitöstutkimuksessa selvitetään luottamushenkilöarvioinnin merkitystä kunnan johtamisessa ja päätöksenteossa. Tutkimuksessa kuvataan luottamushenkilöiden tekemää kunnan talouden ja hallinnon arviointia ja sen merkitystä kunnan johtamisen ja päätöksenteon palautemekanismina. Empiirisen haastatteluaineiston avulla kuvataan eteläkarjalaisten tarkastuslautakuntien toimintaa ja niiden puheenjohtajina toimineiden henkilöiden kokemuksia tarkastuslautakuntien olemassaolon kahdella ensimmäisellä valtuustokaudella 1997–2000 ja 2001–2004. Tutkimus kohdistuu julkiselle sektorille, kuntien poliittis-hallinnolliseen päätöksentekoon. Tarkastuslautakuntien synnyn taustalla ymmärretään vaikuttavan yleisenä viitekehyksenä erityisesti New Public Managementin (NPM) eli uuden julkisjohtamisen ilmaisemat ajatukset mm. toimintojen tehokkuudesta, tuloksellisuudesta ja vaikuttavuudesta sekä arvioinnista osana päätöksentekoa. Tutkimuksessa hyödynnetään kehysteoriana uuden julkisjohtamisen doktriinia ja substanssiteoriana arviointiin ja arviointitutkimukseen liittyvää teoreettista tietovarantoa. Tutkimuksen ensisijainen empiirinen aineisto koostuu 16 tarkastuslautakunnan puheenjohtajan haastattelusta, jotka on analysoitu sisällönanalyysiä käyttäen. Tausta-aineistona on käytetty 112 tarkastuslautakuntien arviointikertomusta. Tutkimus on ensimmäinen väitöskirjatasoinen työ tältä aihealueelta. Työn keskeinen kontribuutio on tutkimuksessa esitettävä näkemys luottamushenkilöarvioinnista ja sen merkityksestä kunnan johtamisessa arviointitutkimuksen, uuden julkisjohtamisen ja tarkastuslautakunnista tähän mennessä tehtyjen tutkimusten sekä empiirisen haastattelututkimuksen pohjalta. Luottamushenkilöarvioinnin painopisteen nähdään siirtyneen tarkastuslautakunnan lainmukaisen tehtävänannon eli valtuuston asettamien taloudellisten ja toiminnallisten tavoitteiden toteutumisen arvioinnista kunnan toiminnan kehittämiseen, jolloin sillä on konkreettisemmin päätöksentekoa tukeva merkitys. Taaksepäin suuntautunutta arviointia ei koeta kovinkaan merkitykselliseksi, vaikka virheistä oppimisen näkökulmasta ja päätöksenteon palautemekanismina myös ex post –arviointi on tärkeää. Tutkimuksessa on sovellettu poikkitieteellistä lähestymistapaa organisaatiotutkimuksen ja uuden julkisjohtamisen, arviointitutkimuksen sekä kuntatutkimuksen näkökulmia yhteen sovittamalla. Tutkimuksessa esitetään väite, että tarkastuslautakuntia kahlitsee niiden voimakas yhteys ja perustuminen tilintarkastukseen. Tarkastuslautakuntien arviointi ei ole kehittynyt omaehtoisesti ja luottamushenkilöarvioinnin merkitys on vielä osin tunnistamatta eritoten johtamisen itsensä arvioinnin näkökulmasta.

Annual report of the Auditor of Public Accounts.

Report year ends June 30.

Accounting and auditing practices and procedures : hearings before the Subcommittee on Reports, Accounting, and Management of the Committee on Governmental Affairs, United States Senate, Ninety-fifth Congress, first session.

Hearings held Apr. 19-June 13, 1977.

CPA audit quality : status of actions taken to improve auditing and financial reporting of public companies : report to the chairman, Oversight and Investigations Subcommittee, Committee on Energy and Commerce, House of Representatives /

"B-233641"-- P. [1].

Factors Affecting Audit Quality in the 2007 UK Regulatory Environment: Perceptions of Chief Financial Officers, Audit Committee Chairs and Audit Engagement Partners

In line with global changes, the UK regulatory regime for audit and corporate governance has changed significantly since the Enron scandal, with an increased role for audit committees and independent inspection of audit firms. UK listed company chief financial officers (CFOs), audit committee chairs (ACCs) and audit partners (APs) were surveyed in 2007 to obtain views on the impact of 36 economic and regulatory factors on audit quality. 498 usable responses were received, representing a response rate of 36%. All groups rated various audit committee interactions with auditors among the factors most enhancing audit quality. Exploratory factor analysis reduces the 36 factors to nine uncorrelated dimensions. In order of extraction, these are: economic risk; audit committee activities; risk of regulatory action; audit firm ethics; economic independence of auditor; audit partner rotation; risk of client loss; audit firm size; and, lastly, International Standards on Auditing (ISAs) and audit inspection. In addition to the activities of the audit committee, risk factors for the auditor (both economic and certain regulatory risks) are believed to most enhance audit quality. However, ISAs and the audit inspection regime, aspects of the ‘standards-surveillance compliance’ regulatory system, are viewed as less effective. Respondents commented that aspects of the changed regime are largely process and compliance driven, with high costs for limited benefits, supporting psychological bias regulation theory that claims there is overconfidence that a useful regulatory intervention exists.

Report from the Select Committee on Finance

List of the 36 reports. Debt & Taxes, 1-3; Public revenue, 4-13; Expenditures & auditing acounts, 14-22; Revenue, debt, expenditure, 23-24; Expenditures civil est. 25-30; Expenditure Milt est. 31-36; and Proceedings [index].

Generally accepted auditing standards, their significance and scope, 1954; special report.

Published in 1947 under title: Tentative statement of auditing standards.

"Streamlined auditing and monitoring of community based services: first steps toward a more efficient system for providers, state government, and the community" : report to the Illinois General Assembly as required by PA 96-1141 /

The Steering Committee recognizes that the Departments may need to implement reviews necessary to address specific Federal requirements and that while consolidated reporting should be used when possible, the review and reporting processes should facilitate the ability to garner Federal funding. However, the analysis thus far confirms the need for change and a significant potential to reduce redundant monitoring and reporting. At the end of this Executive Summary, there is a summary presentation, including a timeline and progress indicators, that gives more details on these recommendations.

Guide to auditing & reporting for Illinois municipalities.

Prepared in cooperation with The Illinois CPA Society, Governmental Accounting Committee, Section on Local Governmental Units.

Report of the Legislative Budget Committee to the Legislative Assembly.

Mode of access: Internet.

Audit committee director turnover

Actions by both private sector organizations and legislators in recent years have highlighted the importance of the audit committee of the board of directors of corporations in the financial reporting process. For example, the Sarbanes Oxley Act of 2002 has multiple sections that deal with the composition and functioning of audit committees. My dissertation examines multiple issues related to the composition of audit committees. In the first two parts of my dissertation, I examine the stock market reactions to disclosures of audit committee appointments and departures in the 8-Ks filed with the SEC during 2008 and 2009. I find that there is a positive stock market reaction to the appointment of audit committee directors who are financial experts. The second essay investigates the cumulative abnormal return to departure of audit committee directors. I find that when an accounting expert leaves the audit committee, the market reaction is significantly negative. These results are consistent with regulators’ concerns related to having directors with audit, accounting and other financial expertise on corporate audit committees. The third essay of my dissertation examines the changes in audit committee composition in the last decade. I find that while the increase in audit committee size is relatively modest, there has been a significant increase in the number of audit committee experts and the frequency of audit committee meetings over the past decade; interestingly, such increase in the number of meetings has persisted even after the media focus on the auditing profession, in the immediate aftermath of the Enron and Andersen failures, have waned. My results show that audit committee composition and its role continues to evolve with regulatory and other corporate governance related changes.

Vancomycin use in a brazilian teaching hospital: comparison with the Hospital Infection Controlpractices Advisory Committee Guidelines (HICPAC)

This study describes vancomycin prescribing patterns in an average complexity hospital and compare the guidelines proposed by the Hospital Infection Control Practices Advisory Committee (HICPAC). The study was conducted in a 256-bed secondary-care hospital. Data were collected of all patients given vancomycin from March 2003 to February 2004, using a standardized chart-extraction form designed. Appropriate and inappropriate use was reviewed according to the Hospital Infection Control Practices Advisory Committee (HICPAC) guidelines on prudent vancomycin use. Out of 118 prescriptions, 95 (80.5%) were considered appropriate. Out of these 95 orders, 77 (81.1%) were administered for empiric treatment of suspected Gram-positive infections, 17 (17.9%) were administered for treatment of proven Gram-positive infections (76.5% identified as Staphyloccocus aureus-like agents) and 1 (1.0%) for beta-lactam allergy. The majority of the patients (96.6%) had recently used an antimicrobial medication (3 months). The mean pre-treatment hospitalization period was 11±10 days. Out of the 118 treatments, 67 (56.8%) were for nosocomial infections. The more frequent indications for vancomycin use were pneumonia (48.3%) and primary sepsis (18.6%), accounting for more than 66% of all treatments. No restriction policy was suggested because vancomycin use was considered adequate in the majority of the treatment cases. The broad empiric use of this antimicrobial was greater than expected in the institution and its use should be revised.

Classification of breast masses using a committee machine of artificial neural networks

This work proposes a new approach using a committee machine of artificial neural networks to classify masses found in mammograms as benign or malignant. Three shape factors, three edge-sharpness measures, and 14 texture measures are used for the classification of 20 regions of interest (ROIs) related to malignant tumors and 37 ROIs related to benign masses. A group of multilayer perceptrons (MLPs) is employed as a committee machine of neural network classifiers. The classification results are reached by combining the responses of the individual classifiers. Experiments involving changes in the learning algorithm of the committee machine are conducted. The classification accuracy is evaluated using the area A. under the receiver operating characteristics (ROC) curve. The A, result for the committee machine is compared with the A, results obtained using MLPs and single-layer perceptrons (SLPs), as well as a linear discriminant analysis (LDA) classifier Tests are carried out using the student's t-distribution. The committee machine classifier outperforms the MLP SLP, and LDA classifiers in the following cases: with the shape measure of spiculation index, the A, values of the four methods are, in order 0.93, 0.84, 0.75, and 0.76; and with the edge-sharpness measure of acutance, the values are 0.79, 0.70, 0.69, and 0.74. Although the features with which improvement is obtained with the committee machines are not the same as those that provided the maximal value of A(z) (A(z) = 0.99 with some shape features, with or without the committee machine), they correspond to features that are not critically dependent on the accuracy of the boundaries of the masses, which is an important result. (c) 2008 SPIE and IS&T.