The Experts below are selected from a list of 19881 Experts worldwide ranked by ideXlab platform
Richard Potter - One of the best experts on this subject based on the ideXlab platform.
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External Audit on the clinical practice and medical decision making at the departments of radiotherapy in budapest and vienna
Radiotherapy and Oncology, 1999Co-Authors: Olga Esik, Wolfgang Seitz, Jozsef Lovey, Tomas Hendrik Knocke, Istvan Gaudi, Gyorgy Nemeth, Richard PotterAbstract:Abstract Purpose : To present an example of how to study and analyze the clinical practice and the quality of medical decision-making under daily routine working conditions in a radiotherapy department, with the aims of detecting deficiencies and improving the quality of patient care. Methods : Two departments, each with a divisional organization structure and an established internal Audit system, the University Clinic of Radiotherapy and Radiobiology in Vienna (Austria), and the Department of Radiotherapy at the National Institute of Oncology in Budapest (Hungary), conducted common External Audits. The descriptive parameters of the External Audit provided information on the Auditing (Auditor and serial number of the Audit), the cohorts (diagnosis, referring institution, serial number and intention of radiotherapy) and the staff responsible for the treatment (division and physician). During the ongoing External Audits, the qualifying parameters were (1) the sound foundation of the indication of radiotherapy, (2) conformity to the institution protocol (3), the adequacy of the choice of radiation equipment, (4) the appropriateness of the treatment plan, and the correspondence of the latter with (5) the simulation and (6) verification films. Various degrees of deviation from the treatment principles were defined and scored on the basis of the concept of Horiot et al. (Horiot JC, Schueren van der E, Johansson KA, Bernier J, Bartelink H. The program of quality assurance of the EORTC radiotherapy group. A historical overview. Radiother. Oncol. 1993;29:81–84), with some modifications. The action was regarded as adequate (score 1) in the event of no deviation or only a small deviation with presumably no alteration of the desired end-result of the treatment. A deviation adversely influencing the result of the therapy was considered a major deviation (score 3). Cases involving a minor deviation (score 2) were those only slightly affecting the therapeutic end-results, with effects between those of cases with scores 1 and 3. Non-performance of the necessary radiotherapeutic procedures was penalized by the highest score of 4. Statistical evaluation was performed with the BMDP software package, using variance analysis. Results : Bimonthly Audits (six with a duration of 4–6 h in each institution) were carried out by three Auditors from the evaluating departments; they reviewed a total of 452 cases in Department A, and 265 cases in Department B. Despite the comparable staffing and instrumental conditions, a markedly higher number (1.5 times) of new cases were treated in Department A, but with a lower quality of radiotherapy, as adequate values of qualifying parameters (1–6) were more frequent for the cases treated in Department B (85.3%, 94%, 83.4%, 28.3%, 41.9% and 81.1%) than for those in Department A (67%, 83.4%, 87.8%, 26.1%, 33.2% and 17.7%). The responsible division (including staff and instrumentation), the responsible physician and the type of the disease each exerted a highly significant effect on the quality level of the treatment. Statistical analysis revealed a positive influence of the curative (relative to the palliative/symptomatic) intention of the treatment on the level of quality, but the effect of the first radiotherapy (relative to the second or further one) was statistically significant in only one department. At the same time, the quality parameters did not vary with the referring institution, the Auditing person or the serial number of the Audit. Conclusion : The External Audit relating to the provision of radiotherapeutic care proved feasible with the basic conformity and compliance of the staff and resulted in valuable information to take correction measures.
Janet Morrill - One of the best experts on this subject based on the ideXlab platform.
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Internal Auditors and the External Audit: a transaction cost perspective
Managerial Auditing Journal, 2003Co-Authors: Cameron K.j. Morrill, Janet MorrillAbstract:Questions exist regarding the extent to which internal Auditors should participate in the External Audit, and wide variations are observed in practice. Many professional bodies increasingly advocate the view that increased coordination between the internal and External Auditors, including increased use of the internal Auditor for the External Audit, provides more efficient and effective Audit coverage. However, others maintain that internal Auditors should not focus on areas that are the subject of External Audit interest. This article attempts to shed light on this debate by using insights from transaction cost economics (TCE) to identify conditions under which organizations encourage internal Audit participation in the External Audit. An analysis of survey data collected from directors of Canadian internal Audit departments indicate that some (TCE) variables, particularly transaction‐specific investment, are significantly associated with internal Audit participation in the External Audit.
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Internalizing the External Audit: A Transaction Cost Approach
2000Co-Authors: Cameron K.j. Morrill, Janet MorrillAbstract:Recent pronouncements by professional accounting bodies in both the United States and Canada, and concerns about lowering Audit fees, both fuel and reflect a strong interest in the participation of internal Auditors in the External Audit. This paper presents the results of a partial least squares analysis of survey data collected from directors of internal Audit departments of Canadian organizations. The results indicate that some transaction cost variables, particularly transaction-specific investment, are significantly associated with internal Audit participation in the External Audit.
Ann Wheal - One of the best experts on this subject based on the ideXlab platform.
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Analysis of the External Audit on ethnically sensitive practice
Journal of Clinical Effectiveness, 1998Co-Authors: Kish Bhatti-sinclair, Ann WhealAbstract:This article is a follow‐up to ‘Using External Audit to review ethnically sensitive practice’, which presented the process and summarized the findings of the External Audit — Ethnically Sensitive Practice Project. This article will provide an analytical commentary on the work of the project and examine the issues of access, External Audit and standards. Both articles are presented from an academic social work perspective with a particular focus on equal opportunities and anti‐racist practice.
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Using External Audit to review ethnically sensitive practice
Journal of Clinical Effectiveness, 1998Co-Authors: Ann WhealAbstract:This article is the first of two based on the experience of social work academics (one black and one white) who undertook an External Audit on ethnically sensitive practice within four GP surgeries and two hospital departments. This paper will give the background to the project, present the Audit process and a summary of the project findings. The second article will provide an analytical commentary and examine the issues of access, standards and External Audit. Both articles are presented from an academic social work perspective with a particular focus on equal opportunities and antiracist practice.
Olga Esik - One of the best experts on this subject based on the ideXlab platform.
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External Audit on the clinical practice and medical decision making at the departments of radiotherapy in budapest and vienna
Radiotherapy and Oncology, 1999Co-Authors: Olga Esik, Wolfgang Seitz, Jozsef Lovey, Tomas Hendrik Knocke, Istvan Gaudi, Gyorgy Nemeth, Richard PotterAbstract:Abstract Purpose : To present an example of how to study and analyze the clinical practice and the quality of medical decision-making under daily routine working conditions in a radiotherapy department, with the aims of detecting deficiencies and improving the quality of patient care. Methods : Two departments, each with a divisional organization structure and an established internal Audit system, the University Clinic of Radiotherapy and Radiobiology in Vienna (Austria), and the Department of Radiotherapy at the National Institute of Oncology in Budapest (Hungary), conducted common External Audits. The descriptive parameters of the External Audit provided information on the Auditing (Auditor and serial number of the Audit), the cohorts (diagnosis, referring institution, serial number and intention of radiotherapy) and the staff responsible for the treatment (division and physician). During the ongoing External Audits, the qualifying parameters were (1) the sound foundation of the indication of radiotherapy, (2) conformity to the institution protocol (3), the adequacy of the choice of radiation equipment, (4) the appropriateness of the treatment plan, and the correspondence of the latter with (5) the simulation and (6) verification films. Various degrees of deviation from the treatment principles were defined and scored on the basis of the concept of Horiot et al. (Horiot JC, Schueren van der E, Johansson KA, Bernier J, Bartelink H. The program of quality assurance of the EORTC radiotherapy group. A historical overview. Radiother. Oncol. 1993;29:81–84), with some modifications. The action was regarded as adequate (score 1) in the event of no deviation or only a small deviation with presumably no alteration of the desired end-result of the treatment. A deviation adversely influencing the result of the therapy was considered a major deviation (score 3). Cases involving a minor deviation (score 2) were those only slightly affecting the therapeutic end-results, with effects between those of cases with scores 1 and 3. Non-performance of the necessary radiotherapeutic procedures was penalized by the highest score of 4. Statistical evaluation was performed with the BMDP software package, using variance analysis. Results : Bimonthly Audits (six with a duration of 4–6 h in each institution) were carried out by three Auditors from the evaluating departments; they reviewed a total of 452 cases in Department A, and 265 cases in Department B. Despite the comparable staffing and instrumental conditions, a markedly higher number (1.5 times) of new cases were treated in Department A, but with a lower quality of radiotherapy, as adequate values of qualifying parameters (1–6) were more frequent for the cases treated in Department B (85.3%, 94%, 83.4%, 28.3%, 41.9% and 81.1%) than for those in Department A (67%, 83.4%, 87.8%, 26.1%, 33.2% and 17.7%). The responsible division (including staff and instrumentation), the responsible physician and the type of the disease each exerted a highly significant effect on the quality level of the treatment. Statistical analysis revealed a positive influence of the curative (relative to the palliative/symptomatic) intention of the treatment on the level of quality, but the effect of the first radiotherapy (relative to the second or further one) was statistically significant in only one department. At the same time, the quality parameters did not vary with the referring institution, the Auditing person or the serial number of the Audit. Conclusion : The External Audit relating to the provision of radiotherapeutic care proved feasible with the basic conformity and compliance of the staff and resulted in valuable information to take correction measures.
Luo Hon - One of the best experts on this subject based on the ideXlab platform.
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External Audit,Ownership Nature and Cost Stickiness
Journal of Nanjing Audit University, 2015Co-Authors: Luo HonAbstract:As a kind of External supervision mechanism,External Audit has the function of corporate governance to help decrease the cost stickiness caused by agency problem. In view of this,based on Chinese A-share listed companies from 2005 to2011,this paper examines the influence of External Audit on cost stickiness. Our research shows that there exists cost stickiness in China's listed companies. Compared with the cost of sales,the cost of management is stier,which provides additional evidence for the agency of cost stickiness. External Audit of high quality can help to alleviate the agency conflict and whereby reduce cost stickiness triggered by management opportunism behavior. At the same time,we find that the level of cost stickiness differs in enterprises with different ownership nature,and the effect of External Audit in reducing cost stickiness is also different. Specifically,compared with the non-state-owned enterprises,the cost stickiness of state-owned enterprises is more serious and the effect of External Audit is more significant.
