The Experts below are selected from a list of 47361 Experts worldwide ranked by ideXlab platform
M. Roos - One of the best experts on this subject based on the ideXlab platform.
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Deciding if a Road Safety audit is needed
2009Co-Authors: Daciana Marta, M. RoosAbstract:An effective road safety audit process has great potential for improving road safety. This can only be gained if the framework to support the road safety audit process works well. One of the key elements of the road safety audit framework is guidance. Effective guidance provides clear and concise direction, actions, identification of responsibilities, and explanation of how to implement directions and actions. The New South Wales Centre for Road Safety undertook an assessment of the Roads and Traffic Authority of New South Wales’ existing road safety audit policy to establish where areas could be fruitfully targeted for improvements. This assessment identified that the existing methodology for determining if a road safety audit was needed could be significantly improved. A different line of attack was embarked on for making these decisions. This included taking into consideration the expected outcomes from the overall road safety audit process. The expected end result was a new methodology for making these decisions based on a risk approach. This paper discusses the manner in which this new methodology was developed and its outcomes.
M Avis - One of the best experts on this subject based on the ideXlab platform.
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incorporating patients voices in the audit process
BMJ Quality & Safety, 1997Co-Authors: M AvisAbstract:Obtaining patients' views about their experiences of care should be an integral part of clinical audit. The importance of listening to patients as an aspect of quality can be attributed, in part, to the growth of consumerism in health care, and this in turn has led to the widespread use of satisfaction surveys to obtain patients' views. This paper raises some doubts about current methods for assessing patient satisfaction, and recommends the use of qualitative methods to capture patients' voices in audit.
Steve G. Sutton - One of the best experts on this subject based on the ideXlab platform.
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Toward an Understanding of the Factors Affecting the Quality of the audit process
Decision Sciences, 1993Co-Authors: Steve G. SuttonAbstract:The accounting profession has faced increasing pressure from external parties to monitor and improve the quality of the audit process. Similar to other service oriented industries, the accounting profession's ability to meet these pressures has been hampered by the lack of an objective means by which to evaluate process quality. In this research, groups of experienced auditors from two international accounting firms were used to develop and validate a set of key factors influencing the quality of the audit process and a corresponding set of measures for evaluating audit quality. The results support the belief that there exists a consensus among experienced auditors on a set of key audit quality factors which have a significant impact on overall audit quality. The results obtained go beyond those in prior audit quality research, in that the factors identified cover a broader scope and recognize the significant effect of the audit environment on process quality. The consistency between groups in the profession provides support for further use of the nominal group techniques in developing quality measures for processes in other service sector areas.
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A Framework for Evaluating process Quality for audit Engagements
Accounting and Business Research, 1991Co-Authors: Steve G. Sutton, James C LampeAbstract:Abstract audit quality has been researched from several perspectives. Most recent research has been oriented toward end user surrogates for audit quality. This study, on the other hand, focuses on the development of a more objective and comprehensive measure of audit quality based on an evaluation of the actual audit processes completed for a unique engagement. To achieve this objective, over 200 audit practitioners participated in a series of structured group processes designed to elicit group consensus, first on the factors affecting audit process quality and subsequently on objective measures of deviations in each of the identified factors. A separate group of approximately 100 practitioners provided relative weights for each identified factor's effect on overall audit quality. The combination of measures and corresponding weighting factors is used as the foundation for a comprehensive framework for evaluating audit process quality.
Piercarlo Romagnoni - One of the best experts on this subject based on the ideXlab platform.
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an integrated energy and environmental audit process for historic buildings
Energies, 2019Co-Authors: Elena Mazzola, Tiziano Dalla Mora, Fabio Peron, Piercarlo RomagnoniAbstract:The valorization and sustainable management of historic centers is a topic relevant to the cultural identity and heritage of European cities. A rational strategy to preserve the centers must consider both energy and environmental retrofitting, even if this is a complex issue requiring interdisciplinary approaches, dedicated diagnostic procedures, and specific tools. Within this context, this paper proposes an integrated method for energy and environmental analysis specifically devoted to historical building retrofit. Attention is focused on cases in which building management is not interested in renovation or in a deep conservation project, but instead in green management and maintenance overhaul. The basis of the procedure is the Leadership in Energy and Environmental Design for Existing Buildings: Operations and Maintenance (LEED O+M) rating protocol. The global goal was the definition of an intervention strategy indicating the principal direction of action. The first step is identifying critical issues in the operation of the building through energy diagnosis and dynamic thermophysical simulations. The second step is defining a panel of appropriate retrofit measures. The third step is choosing between alternatives to increase the sustainability performance following an environmental assessment scheme. Ca’ Rezzonico in Venice (Italy), a 17th-century palace, nowadays the seat of a museum, was used as a case study to apply the proposed methodology.
Carlin Dowling - One of the best experts on this subject based on the ideXlab platform.
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the competitive advantage of audit support systems the relationship between extent of structure and audit pricing
Journal of Information Systems, 2012Co-Authors: Elizabeth Carson, Carlin DowlingAbstract:ABSTRACT: This study investigates if different audit support system designs provide firms with competitive advantages when competing in the market for audit services. We examine the association between the extent of structure a system imposes on the audit process and audit pricing. We find that audit firms with systems that impose more structure on the audit process compete as lower-cost producers in industries more suited to a structured audit approach. However, when these audit firms are also national industry specialists, they retain a fee premium. This study provides evidence that audit support system design is associated with economic consequences for audit firms and clients. We include suggestions for future research. Data Availability: Data are available from sources described in the text with the exception of the level of structure embedded within a firm's audit support system, which the audit firms provided on the condition of anonymity.