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On July 8, 2020, the Office of the Auditor General of Canada (OAG) tabled its report on immigration removals, finding that the Canada Border Services Agency (CBSA) fails to enforce deportations in a timely manner and has abysmal record-keeping practices. The report concludes that these failings undermine the integrity of Canada's immigration system and endangers the public. Critical Accounting scholarship problematizes auditing for legitimizing harmful processes through the guise of scrutiny. The OAG audit of the CBSA overlooks the well-documented systemic abuses of the CBSA in administering migrant detention. The article argues "performance audits" are a governmental technology called data laundering that rationalizes the violence inherent in immigration enforcement. Data laundering obscures the fact that policing migration depends on broad discretionary powers, leading to opaque and inconsistent data practices. "Laundering" signals auditing's inability to be sufficiently adversarial with a sector of law enforcement whose poor data-keeping practices maintains an illusion of recordkeeping as a form of power. Audit dependence on quantitative forms of data increases violence against immigrants; when violent deportation and detention measures are quantified, this presumes an acceptable ledger of force that accounts for, and in so doing legitimizes, state enactment of violence upon vulnerable people. [ABSTRACT FROM AUTHOR]

Abstract\nPLAIN LANGUAGE SUMMARYOffices of inspector general (OIGs) have become an important part of the United States government, located in virtually every agency and providing oversight through audits and investigations that examine fraud, waste, abuse, ineffectiveness, and inefficiency. Yet, scholars know little about their activities. Conventional wisdom suggested that investigations would be favored over audits partially because the OIGs would want to bolster their reputation with Congress and the public. This research examines 11 departmental OIGs to explore whether investigations are prioritized over audits, especially in the context of declining budgets. Quantitative workforce data from the U.S. Office of Personnel Management show that contrary to expectation these OIGs largely prioritize auditing through an allocation of more full-time equivalent (FTE) employees. Budget data, adjusted for inflation, show that funding since the 2010s was flat followed by marked increases for some OIGs during the Trump Administration, which doesn’t help explain these priorities; however, a qualitative analysis of statutes shows Congress assigns auditing tasks more often than investigative tasks. Overall, this mixed methods research provides preliminary evidence that OIGs’ desire to maintain or improve their reputation and be responsive to Congress leads them to focus on improving agency performance and helping their agencies fulfill their missions.Since 1978, Congress has been passing laws that create watchdog agencies, known as offices of inspector general (OIGs). Today nearly every federal agency has one. OIGs are charged with two primary tasks: investigating violations of criminal or administrative law and auditing management processes. It was thought that OIGs would make investigations a priority over audits because catching bad guys would provide them with positive reputations among Congress and the public. This research examines data from 11 federal OIGs from the last 12 years to test this hypothesis. We found that 10 of the 11 OIGs had assigned more full-time staff to audits than to investigations, which was contrary to expectations. Budget data from the same time shows that the majority of these OIGs had flat budgets, which didn’t provide definitive evidence of why audits had been prioritized over investigations; however, a review of statutes showed that Congress had assigned auditing tasks more often than investigative tasks. Overall, this research provides preliminary evidence that OIGs pursue positive reputations among Congress and the public by focusing on improving management processes and helping their agencies fulfill their missions. [ABSTRACT FROM AUTHOR]

Whether corruption leads to the election of women and whether increased women's representation leads to lower levels of corruption are two questions with answers that remain uncertain and context-dependent. We explore the case of Mexico and theorize that three factors--gender stereotypes, demands for the inclusion of women, and expectations of accountability--condition the relationship between women's representation and corruption. We hypothesize that given the features of the Mexican system, revelations of corruption should lead to the election of women and women should not be less corrupt than men in office. Leveraging an original dataset of close to 20 years of municipal audits to mayors, we find supporting evidence. The occurrence of audits and recent revelations of corruption increase the likelihood of women being elected and municipalities led by women report no fewer irregularities as compared to those led by men. [ABSTRACT FROM AUTHOR]

Purpose: As carbon ion radiotherapy increases in use, there are limited phantom materials for heterogeneous or anthropomorphic phantom measurements. This work characterized the radiological clinical equivalence of several phantom materials in a therapeutic carbon ion beam. Methods: Eight materials were tested for radiological material‐equivalence in a carbon ion beam. The materials were computed tomography (CT)‐scanned to obtain Hounsfield unit (HU) values, then irradiated in a monoenergetic carbon ion beam to determine relative linear stopping power (RLSP). The corresponding HU and RLSP for each phantom material were compared to clinical carbon ion calibration curves. For absorbed dose comparison, ion chamber measurements were made in the center of a carbon ion spread‐out Bragg peak (SOBP) in water and in the phantom material, evaluating whether the material perturbed the absorbed dose measurement beyond what was predicted by the HU‐RLSP relationship. Results: Polyethylene, solid water (Gammex and Sun Nuclear), Blue Water (Standard Imaging), and Techtron HPV had measured RLSP values that agreed within ±4.2% of RLSP values predicted by the clinical calibration curve. Measured RLSP for acrylic was 7.2% different from predicted. The agreement for balsa wood and cork varied between samples. Ion chamber measurements in the phantom materials were within 0.1% of ion chamber measurements in water for most materials (solid water, Blue Water, polyethylene, and acrylic), and within 1.9% for the rest of the materials (balsa wood, cork, and Techtron HPV). Conclusions: Several phantom materials (Blue Water, polyethylene, solid water [Gammex and Sun Nuclear], and Techtron HPV) are suitable for heterogeneous phantom measurements for carbon ion therapy. Low density materials should be carefully characterized due to inconsistencies between samples. [ABSTRACT FROM AUTHOR]

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Objective. This study characterized optically-stimulated luminescent dosimeter (OSLD) nanoDots for use in a therapeutic carbon beam using the Imaging and Radiation Oncology Core (IROC) framework for remote output verification. Approach. The absorbed dose correction factors for OSLD (fading, linearity, beam quality, angularity, and depletion), as defined by AAPM TG 191, were characterized for carbon beams. For the various correction factors, the effect of linear energy transfer (LET) was examined by characterizing in both a low and high LET setting. Main results. Fading was not statistically different between reference photons and carbon, nor between low and high LET beams; thus, the standard IROC-defined exponential function could be used to characterize fading. Dose linearity was characterized with a linear fit; while low and high LET carbon linearity was different, these differences were small and could be rolled into the uncertainty budget if using a single linearity correction. A linear fit between beam quality and dose-averaged LET was determined. The OSLD response at various angles of incidence was not statistically different, thus a correction factor need not be applied. There was a difference in depletion between low and high LET irradiations in a primary carbon beam, but this difference was small over the standard five readings. The largest uncertainty associated with the use of OSLDs in carbon was because of the k Q correction factor, with an uncertainty of 6.0%. The overall uncertainty budget was 6.3% for standard irradiation conditions. Significance. OSLD nanoDot response was characterized in a therapeutic carbon beam. The uncertainty was larger than for traditional photon applications. These findings enable the use of OSLDs for carbon absorbed dose measurements, but with less accuracy than conventional OSLD audit programs. [ABSTRACT FROM AUTHOR]

Background: South African private healthcare is funded through medical aids and out-of-pocket payments. Annually, R22 billion is lost to medical fraud, waste and abuse (FWA) threatening the sustainability of healthcare delivery. Healthcare providers are often accused of unethical practices and various forms of FWA. Aim: To assess the optometrists’ experience of FWA and the strategies to combat FWA. Methods: A quantitative study was conducted amongst optometrists using a structured questionnaire and data was analysed using descriptive statistics. Results: Most (75%) respondents were aware of FWA. About 41% of respondents were audited for FWA, of whom two-thirds were Black males. The Preferred provider Negotiators conducted 27% audits, followed by Discovery (16.5%), Government Employees Medical Scheme (7.8%) and Medscheme (5%). Iso Leso and Opticlear networks conducted 3.9% each. About 7.8% were found guilty of FWA, of whom 87.5% were Black practitioners and 12.5% Indian practitioners. Claiming for spectacles but dispensing sunglasses (5.9%) and over-servicing (4%) were highest ranked offences. Common sanctions were claw-back (75%) and indirect payment (37.5%). Practitioners implement identity checks (94%–96%), coding training (89%) and accurate record keeping (93%) as anti-FWA strategies. Excessive codes and lack of standardised tariffs were challenges to fighting FWA. Conclusion: Optometrists use identity checks, coding and billing training as anti-FWA strategies. Coding and billing complexities are the main sources of FWA cases. Black and Indian practitioners were more likely to be identified for FWA and found guilty than White practitioners. Contribution: The study highlights the forms of FWA and suggest integration of controls to effectively curb FWA.

Food safety inspections of meat processing plants and abattoirs that process ready-to-eat (RTE) meats have identified a lack of compliance with good manufacturing practices. This study was undertaken to identify common food safety infractions in the RTE meat processing sector in Ontario through an analysis of historical audit records. A total of 376,457 audit item results were evaluated across 912 unique audits of 204 different RTE meat plants. A nearly two-thirds overall item pass rate (64.4%; n = 242,478) was identified. Across all other risk categories, the highest rates of infractions were observed in the "maintenance of premises, equipment and utensils" (56.7%; n = 750). The overall item pass rate was higher in free-standing meat processing plants than abattoirs, while pass rates gradually decreased across the study period. The results of this study have identified key areas for improvement in future inspection, audit and outreach with RTE meat processing plants. [ABSTRACT FROM AUTHOR]

In today's VUCA-defined age, accelerated by the rapid digital transformation brought on by the COVID-19 pandemic, the business sector needs to be able to adapt to expected and unexpected changes. Consistently improving the product quality and managing the whole product life cycle, starting from the new product development (NPD) process, and the related data, are important aspects of keeping a company competitive in a global landscape. This paper highlights the growing potential of Industry 4.0, particularly the digital thread (DTH) and digital twin (DT), in addressing these challenges. The research revealed existing gaps in clarity and practical guidelines for digital twin prototypes (DTP) and DTH in the existing literature. Moreover, additional issues within product life cycle management (PLM) were stated, regarding frequent data loss and the complexity of product audits in the perspective of a continuous improvement. Therefore, a definition and novel framework for DTP and DTH implementation was proposed, after analyzing and comparing state of the art literature. This framework is additionally based on product audits carried out during the design stage of the product development process using requirements engineering and quality control information added within the suggested framework. Preliminary tests with DTP and DTH commercial off-the-shelves and prototype solutions were carried out with a consumer product. The tests enabled delivering a better understanding of DTPs, their potential, and their implications for decision-making and implementation. [ABSTRACT FROM AUTHOR]

We study optimal income taxation in a two‐group framework where the private cost of misreporting income is positively correlated with productivity. If high‐wage types always reveal their income truthfully, then letting low‐wage types cheat leads to Pareto‐superior outcomes regardless of the audit costs (as compared to deterrence). With no cheating, redistribution takes place on first‐ or second‐best frontiers and low‐wage types always end up worse off than high‐wage types. Letting low‐wage types misreport reduces the need to recourse to second‐best mechanisms. Additionally, it increases the reach of first‐best redistribution to outcomes at which low‐wage types are better off than high‐wage types. [ABSTRACT FROM AUTHOR]

This article explores the role that technology plays in creating and fostering transparency in global supply chains. Transparency is deemed vital in the creation of sustainable and resilient supply chains and overall effective corporate governance. There are two distinct orientations toward the use of technology by multinational corporations (MNCs) in creating sustainability transparency within their global supply chains: control and relational. A control orientation views technology as a tool to gather the ever-increasing levels of sustainability data on supplier practices in an efficient, secure, and progressively automated manner. A relational orientation adopts a view where technology is a tool to help build social relations and improve dialogue and collaboration on sustainability throughout the supply chain. A key difference in the two orientations lies in the mindset of the MNC manager toward the development of supply chain sustainability transparency. The article illustrates the effective application of both approaches and offers advice to managers on the design choices they need to consider in choosing technologies. [ABSTRACT FROM AUTHOR]

The Moroccan system of 'compensation' subsidises products that are deemed to be important for household purchasing power: butane gas, flour, bread, sugar, and fuel (until 2015). This article offers a historical sociology of this system, which was inaugurated during the colonial period in 1941 and which survived criticism from neoclassical economists working in international financial institutions. It demonstrates that the system's resilience and the transformations it underwent can be analysed by treating it as a means of exercising power. Subsidies make it possible to involve private actors in governing social issues. It also helps to regulate economic and political rivalries and alliances through market interactions and competitive relationships, including around the King's Palace. The administrative mechanisms used to calculate the subsidies and the retail prices also shape the relationships between operators in the various sectors, while allowing opaque and rentier management. In addition, despite being the subject of social demand, the compensation system has been criticised by technocrats and protest movements, particularly after the 'Arab Spring' revolutions in 2011. The article is based on an analysis of the practical procedures of compensation in the contemporary period, in particular concerning flour and bread, and to a lesser extent butane, as well as on an analysis of the debates and struggles that subsidies has given rise to within Moroccan society, its State administration, and its political parties. [ABSTRACT FROM AUTHOR]

South Africa's state-owned enterprises (SOEs) have been criticised for underperformance, which is blamed on state capture. This article analysis the legislative framework in the contexts of state capture agency problem and argues that state capture of SOEs in South Africa was possible because of corporate governance failures. It sets three interrelated objectives, namely: To study the relationship between the number of independent members of the board of directors and the performance of SOEs; To analyse the relationship between the board of directors' meeting attendance and performance of SOEs; and, To determine the effectiveness of audit committees and performance of SOEs. The article uses qualitative methods and review of existing literature. It finds that the underperformance of South Africa's SOEs is related to the characteristics of boards of directors such as the number of independents, meeting attendance and effectiveness of audit committees. Several recommendations are made relating to improvements in the number of independent board of directors members in the SOEs, attendance of meetings and effectiveness of audit committees. [ABSTRACT FROM AUTHOR]

Audits of management systems are a review to assess conformity with some requirements defined in the audit criteria. There are different types of audits, among which are the first part audits. A problem has been evidenced when carrying out these audits since sometimes these are subjective and imprecise when evaluating the evidence; It is for this reason that it is proposed to reduce the risks in audit reports with a method that allows auditors to assess audit evidence and perform a better classification of audit findings in management systems; unifying objective criteria for the results of the audits and defining a method that reduces subjectivity and allows obtaining a quantitative follow-up. [ABSTRACT FROM AUTHOR]

Background and Objectives: The increase in antimicrobial resistance (AMR) across countries has seriously impacted the effective management of infectious diseases, with subsequent impact on morbidity, mortality and costs. This includes Pakistan. Antimicrobial surveillance activities should be mandatory to continually assess the extent of multidrug-resistant bacteria and the implications for future empiric prescribing. The objective of this retrospective observational study was to monitor the susceptibility pattern of microbes in Pakistan. Materials and Methods: Clinical samples from seven laboratories in Punjab, Pakistan were collected between January 2018 and April 2019, with Punjab being the most populous province in Pakistan. The isolates were identified and their antimicrobial susceptibility was tested using the Kirby-Bauer disc diffusion assay and micro broth dilution methods. The antibiotics assessed were those typically prescribed in Pakistan. Results: In total, 2523 bacterial cultural reports were studied. The most frequently isolated pathogens were Staphylococcus aureus (866, 34.3%), followed by Escherichia coli (814, 32.2%), Pseudomonas aeruginosa (454, 18.0%) and Klebsiella pneumoniae (269, 10.7%). Most pathogens were isolated from pus (1464, 58.0%), followed by urine (718, 28.5%), blood (164, 6.5%) and sputum (81, 3.2%). Conclusions: The findings suggest that current antimicrobial options are severally restricted in Pakistan due to the emergence of multidrug-resistant pathogens. This calls for urgent actions including initiating antimicrobial stewardship programs to enhance prudent prescribing of antibiotics. This includes agreeing on appropriate empiric therapy as part of agreed guidelines, in line with the WHO EML and AWaRe book, whilst awaiting culture reports. This is alongside other measures to reduce inappropriate antimicrobial prescribing and reverse the threat of rising AMR. [ABSTRACT FROM AUTHOR]

This systematic literature review focuses on the research area of process audits and explores the potential of process mining techniques for their enhancement. Traditional process audits, being manual and sample-based, heavily rely on auditors’ expertise and preferences. With the emergence of process mining (PM), there exists an opportunity to improve traditional process audits. However, prior to initiating a PM project specifically for audits, it is crucial to understand the benefits and challenges associated with the implementation. Through a systematic analysis of research articles from six reputable scholarly literature indexing databases, this review reveals how integrating PM into the auditing landscape introduces automation, transparency, and efficiency in addition to overcoming the limitations of traditional process audits. The findings of this review provide valuable insights to identify the benefits of PM-based audits and comprehend the challenges that must be addressed to fully realize the potential of PM techniques in process audits.

Data collection and large-scale urban audits are challenging and can be time consuming processes. Geographic information systems can extract and combine relevant data that can be used as input to calculation tools that provide results and quantify indicators with sufficient spatial analysis to facilitate the local decision-making process for building renovations and sustainability assessment. This work presents an open-access tool that offers an automated process that can be used to audit an urban area in order to extract relevant information about the characteristics of the built environment, analyze the building characteristics to evaluate energy performance, assess the potential for the installation of photovoltaics on available building rooftops, and quantify ground permeability. A case study is also presented to demonstrate data collection and processing for an urban city block, and the relevant results are elaborated upon. The method is easily replicable and is based on open data and non-commercial tools. [ABSTRACT FROM AUTHOR]

This article considers how schools are addressing harmful sexual behaviour occurring between students. In the context of policy and school inspection, driven by student disclosures of sexual harm, schools are being required to evidence responses to sexual harassment and abuse within and beyond school. Presenting findings from 14 school audits the article highlights evidence of the levers where schools claim they are achieving well and those where they self-assessed lowest. The findings are based on analysis of 14 school assessments. The findings evidence that schools more readily develop statutory policy processes and are less equipped to address cultural elements driving harmful and unsafe environments. The findings have implications for how schools are supported to address sexual harm and what drives changes in this area. [ABSTRACT FROM AUTHOR]

Food safety deficiencies in ready-to-eat (RTE) meat processing plants can increase foodborne disease risks. The purpose of this study was to identify common deficiencies and factors related to improved food safety performance in RTE meat plants in Ontario. Routine food safety audit records for licensed provincial free-standing meat processing plants (FSMPs) and abattoirs that process RTE meats were obtained and analyzed in Ontario, Canada, from 2015 to 2019. A Bayesian regression analysis was conducted to examine the association between selected plant characteristics and two outcomes: overall audit rating (pass vs. conditional pass or fail) and individual audit item fail rate. The audit rating was examined in a logistic model, while the audit item fail rate was evaluated in a negative binomial model. The majority (87.7%, n = 800/912) of audits resulted in a pass rating (compared to conditional pass or fail). The mean number of employees per plant, among 200/204 plants with employee data available, was 11.6 (SD = 20.6, range = 1–200). For the logistic regression model, FSMPs were predicted to have a much higher probability of passing audits than abattoirs (32.0% on average, with a 95% credible interval [CI] of 13.8–52.8%). The number of plant employees, water source (municipal vs. private), and types of RTE meat products produced had little to no consistent association with this outcome. The negative binomial model predicted a −0.009 points lower fail rate, on average, for audit items among FSMPs than abattoirs (95% CI: −0.001, −0.018). Meat plants producing jerky had a higher audit item fail rate compared to those that did not produce such products. The other investigated variables had little to no association with this outcome. The results found in this study can support and guide future inspection, audit and outreach efforts to reduce foodborne illness risks associated with RTE meats.

Compliance with required on-farm biosecurity practices reduces the risk of contamination and spread of zoonotic and economically important diseases. With repeating avian influenza epidemics in the poultry industry, the need to monitor and improve the overall level of biosecurity is increasing. In practice, biosecurity compliance is assessed by various actors (e.g., academic, private and public institutions), and the results of such assessments may be recorded and gathered in databases which are seldom shared or thoroughly analyzed. This study aimed to provide an inventory of databases related to the assessment of biosecurity in poultry farms in seven major poultry-producing European countries to highlight challenges and opportunities associated with biosecurity data collection, sharing, and use. The institutions in charge of these databases were contacted and interviewed using a structured questionnaire to gather information on the main characteristics of the databases and the context of their implementation. A total of 20 databases were identified, covering the gamut of poultry species and production types. Most databases were linked to veterinary health authorities or academia, and to a lesser extent interbranch organizations. Depending on the institutions in charge, the databases serve various purposes, from providing advice to enforcing regulations. The quality of the biosecurity data collected is believed to be quite reliable, as biosecurity is mostly assessed by trained farm advisors or official veterinarians and during a farm visit. Some of the databases are difficult to analyze and/or do not offer information concerning which biosecurity measures are most or least respected. Moreover, some key biosecurity practices are sometimes absent from certain databases. Although the databases serve a variety of purposes and cover different production types, each with specific biosecurity features, their analysis should help to improve the surveillance of biosecurity in the poultry sector and provide evidence on the benefits of biosecurity.

ObjectiveTo examine the feasibility of using social media to assess the consumer nutrition environment by comparing sentiment expressed in Yelp reviews with information obtained from a direct observation audit instrument for grocery stores.DesignTrained raters used the Nutrition Environment Measures Survey in Stores (NEMS-S) in 100 grocery stores from July 2015 to March 2016. Yelp reviews were available for sixty-nine of these stores and were retrieved in February 2017 using the Yelp Application Program Interface. A sentiment analysis was conducted to quantify the perceptions of the consumer nutrition environment in the review text. Pearson correlation coefficients (ρ) were used to compare NEMS-S scores with Yelp review text on food availability, quality, price and shopping experience.SettingDetroit, Michigan, USA.ParticipantsNone.ResultsYelp reviews contained more comments about food availability and the overall shopping experience than food price and food quality. Negative sentiment about food prices in Yelp review text and the number of dollar signs on Yelp were positively correlated with observed food prices in stores (ρ=0·413 and 0·462, respectively). Stores with greater food availability were rated as more expensive on Yelp. Other aspects of the food store environment (e.g. overall quality and shopping experience) were captured only in Yelp.ConclusionsWhile Yelp cannot replace in-person audits for collecting detailed information on the availability, quality and cost of specific food items, Yelp holds promise as a cost-effective means to gather information on the overall cost, quality and experience of food stores, which may be relevant for nutrition outcomes.

This paper utilizes an ecological perspective to explore the development of a crime prevention through environmental design (CPTED) audit tool through an ongoing iterative process. We draw upon existing examples from criminology and research into auditing the built environment for physical activity and active travel. The purpose of the paper is to present a revised CPTED audit tool and process to assist those managing crime and anti-social behaviour in their streets, neighbourhoods and communities. It may also assist those seeking to use audits as part of the CPTED process set out in the recent International Standards on CPTED: ISO22341 (British Standards 2021). Following Ceccato (Crim Justice Stud 32:165–188, 2019), we briefly reflect on the validity, reliability and generalizability of the CPTED audit tool and consider further possible refinements for future iterations. [ABSTRACT FROM AUTHOR]

Stakeholders' engagement in forest management decision-making is a critical tool for enhancing the business acceptability of the forest sector, and the Forest Stewardship Certification (FSC) scheme proactively involves stakeholders in its implementation. Based on the stakeholder theory, this study examined stakeholder's engagement in the FSC forest management certification in Romania over the past two decades to identify the extent and inputs of their involvement in the process. Using in-depth content analysis and text mining techniques, we explored publicly available information from 209 public reports covering 45 forest management certificates. According to data available in 178 reports, the average number of stakeholders notified per audit was 50.7. However, response evidence was found in 128 reports, with an average of 1.2 responses per audit, suggesting a limited engagement in the process. Additional stakeholders' feedback was received as part of the on-site audits, with an average of 10.2 responses per audit. Given the inconsistencies in the reporting format between certification bodies, we set a structured framework to analyse the findings on stakeholders' engagement from different report sections. The employed analytical framework sheds light on stakeholder and legitimacy theories in forest certification. Our findings highlighted stakeholders' predominantly positive feedback tone, evenly distributed across all stakeholder types and the four analysis domains. Negative feedback accounted for only 9.4% of the findings, highlighting areas for improvement for certificate holders, companies in the timber supply chain and public authorities. This study's findings may assist FSC in refining its stakeholder engagement practices, contributing to enhanced participation and better risk mitigation of non-compliance with standard requirements. [Display omitted] • Forest certification audits fuelled a significant boost in stakeholder engagement. • Effective engagement is limited compared to the number of notified stakeholders. • Stakeholders' feedback on certified forest management in Romania is mostly positive. • Addressing negative feedback from forest certification mitigates non-compliance risks. • Stakeholder analysis would benefit from a standardized audit reporting template. [ABSTRACT FROM AUTHOR]

Background and objectives: Cervical screening programmes are crucial for the early diagnosis and prevention of cancer of the cervix. Regular auditing is vital for ensuring that these programmes achieve their full potential and meet their objectives in practice. Unfortunately, the time and skills required for the statistical analysis of the data collected are often important limiting factors. Comparisons across countries and over time have also been particularly difficult due to a lack of standardized definitions and methodology. We aimed to overcome these problems. Methods: Using the statistical software Stata, we developed a new command called audit_cc for the analysis of matched case-control audits of cervical cancer screening. Analyses are reported for two measures of screening history: time since last test and time since last negative test. Results: The command carries out the data manipulation which is required for the analysis and allows to save the resulting data set in an external file for further investigations. It promotes consistent evaluations of screening programmes over time and across studies and facilitates the creation of automatic publication-quality reports, which are especially useful in the context of routine audits. Conclusions: audit_cc is a valid tool that not only simplifies the analysis and reporting of cervical screening audits but also allows meaningful international comparisons. Although it is specific for cervical cancer, it can be seen as an example of how the standardisation of exposure definitions and key methodological issues can enable consistent and comparable evaluations of screening programmes across different countries and settings.

When suppliers (i.e., contract manufacturers) fail to comply with health and safety regulations, buyers (retailers) are compelled to improve supplier compliance by conducting audits and imposing penalties. As a benchmark, we first consider the independent audit-penalty mechanism in which the buyers conduct their respective audits and impose penalties independently. We then examine the implications of two new audit-penalty mechanisms that entail a collective penalty. The first is the joint mechanism under which buyers conduct audits jointly, share the total audit cost incurred, and impose a collective penalty if the supplier fails their joint audit. The second is the shared mechanism in which each buyer conducts audits independently, shares its audit reports with the other buyers, and imposes a collective penalty if the supplier fails any one of the audits. Using a simultaneous-move game-theoretic model with two buyers and one supplier, our analysis reveals that both the joint and the shared mechanisms are beneficial in several ways. First, when the wholesale price is exogenously given, we establish the following analytical results for the joint mechanism in comparison with the independent mechanism: (a) the supplier’s compliance level is higher; (b) the supplier’s profit is lower while the buyers’ profits are higher; and (c) when the buyers’ damage cost is high, the joint audit mechanism creates supply chain value so the buyers can offer an appropriate transfer payment to make the supplier better off. Second, for the shared audit mechanism, we establish similar results but under more restrictive conditions. Finally, when the wholesale price is endogenously determined by the buyers, our numerical analysis shows that the key results continue to hold. The online appendix is available at https://doi.org/10.1287/msom.2017.0653 .

The aim of this study is to describe and analyze the objectivity and independence of auditors/examiners on the performance of internal auditors within the North Sulawesi Regional Police Supervision Inspectorate. The method used is a quantitative research method. The results of the research that the researchers obtained were: There is a positive effect of objectivity on the performance of internal auditors. The higher the objectivity of the internal auditors, the higher the performance produced by the internal auditors. Conversely, the lower the objectivity of the internal auditors, the lower the performance produced by the internal auditors. The contribution of objectivity to the performance of internal auditors is 41.9%. There is no effect of independence on the performance of the internal auditors. Due to the results of testing the second hypothesis, the effect of independence on the performance of internal auditors obtained a regression value of 1.955 with a p value of 0.058 (p <0.01) so the second hypothesis was rejected. There is a significant influence simultaneously between objectivity and independence on the performance of internal auditors. Based on the results of the multiple linear regression analysis above, the results obtained from the third hypothesis test between objectivity and independence variables on the performance of the internal auditor ITWASDA POLDA of North Sulawesi obtained an F value of 16.621 (p <0.01), so the third hypothesis is accepted, namely there is a significant influence between interest career and perceptions of career information services on career decision making. The effective contribution of career interest and perceptions of career information services to career decision-making is 47.3% and the remaining 52.7% is influenced by other factors not examined in this study. [ABSTRACT FROM AUTHOR]

This study theoretically explores the effectiveness of the non-disclosure policy of audit intensity using the portfolio choice approach. In our setting, audit intensity follows a two-state Markov chain, which is not disclosed by the tax authority, and agents will exploit the available information to learn the state and accordingly make tax evasion decisions. We find that the effectiveness of the non-disclosure policy in reducing tax evasion and increasing tax revenues depends on the proportion of time in the high-intensity state. Interestingly, when this proportion is high during a period, the disclosure policy is more effective. [ABSTRACT FROM AUTHOR]

The objective of this paper is to critique lack of safety and security in public secondary schools. The paper is both conceptual and empirical in nature within the qualitative research paradigm. The question guiding this paper is: what shall it take to have public secondary school learners stopping to compromise the safety and security measures in their institutions? Interviewing technique and documents review, were employed to generate data. Out of the population of 17 secondary schools in one of the circuits in Vhembe district, in Limpopo Province, South Africa, three were conveniently sampled. Those were the secondary schools that had safety and security lapses that resulted in disabling or unpleasant schooling environment in their institutions. In each of the three sampled secondary school, a School Principal, a School Governing Body Chairperson and a Chairperson for the Representative Council of Learners became research participants. The total number of research participants amounted to nine. Findings revealed that firstly, secondary schools need to create school safety and security officers. Secondly, secondary schools need to embrace a restorative approach to safety and security. Thirdly, secondary schools need to emphasise reduction and eradication of safety and security threats. Fourthly, secondary schools need to regularly conduct safety and security audits. Fifthly, secondary schools need to avoid learner maltreatment and harassment. Lastly, secondary schools need to perfect their safety and security reporting systems. The researcher recommends for the public secondary schooling environments to be free from fear, intimidation and victimisation. This implies secondary schooling needs to prioritise the achievement of safer and secured schooling environment for the sustainable performance of learners. [ABSTRACT FROM AUTHOR]

Forensic High and Intensive Care (FHIC) has recently been developed as a new care model in Dutch forensic psychiatry. FHIC aims to provide contact-based care. To support Dutch forensic care institutions in the implementation of the model, a model fidelity scale was developed called the FHIC monitor. The aim of this study was to assess the inter-rater reliability, content validity, and construct validity of the FHIC monitor. A multi-methods design was used, combining qualitative and quantitative research. To collect data, audits and focus group meetings were organized to score care at individual wards with the monitor and get feedback from auditors and audit receiving teams about the quality of the monitor. In total, fifteen forensic mental healthcare institutions participated. The instrument showed acceptable inter-rater reliability and content validity, and a significant difference between expected high and low scoring institutions, supporting construct validity. The instrument can be used as a valid instrument to measure the level of implementation of the FHIC model on forensic psychiatric wards in the Netherlands. [ABSTRACT FROM AUTHOR]

Theories of retrospective accountability assume that voters punish poor governance and reward improvements, yet empirical evidence remains mixed. We extend this research to a new context, assessing the impact of audits on electoral outcomes in South African municipalities. Our novel identification strategy focuses on by-elections triggered by deaths in office of local councilors and compares those taking place before and after audit results are announced each year. We find that timely audit information affects the vote share of the responsible party, with voters rewarding improvements and punishing poor audits by about 5 percentage points. Additional individual-level survey evidence confirms the underpinning behavioral response more generally. Our study is the first to demonstrate the electoral accountability effects of audit information at full scale, involving universal spatial and temporal coverage as well as public and organic dissemination. [ABSTRACT FROM AUTHOR]