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Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

While survey research has expanded rapidly in recent times, little scholarly work has examined interviewer misbehaviour. Inspired by audit principles, this paper aims to identify themes of misbehaviours associated with interviewing. Using thematic analysis, it provides exploratory insights into misbehaviours vis-à-vis audit reports prepared by auditors through their observations of interviewers administering face-to-face surveys. 398 audit reports were reviewed and scrutinised for depictions of misbehaviour, and a total of eight themes were derived. These themes were then aggregated into three domains: issues with asking questions (78%), issues with probing answers (16%), and issues with conduct (5%). Analysis of the themes reveals behavioural patterns that point to actionable areas that researchers and market research agencies can adopt to curb misbehaviour. The findings are also discussed with respect to the utilisation of the audit perspective in deepening our understanding of interviewers and their behaviours. [ABSTRACT FROM AUTHOR]

Objective: To use a standardised reporting tool to identify potential eligible candidates for cochlear implant (CI) referral and quantify the proportion of adults who had a CI referral discussion after presenting with an audiogram within United Kingdom (UK) audiometric criteria. Design: Retrospective multicentre 6-month audit of Audiology clinic databases. Study sample: A total of 810 adults from five geographically diverse UK Audiology sites. Results: Data were collected in late 2019 after UK CI audiometric candidacy criteria changed; one site collected only 3 months of data. The proportion of potential eligible adults (based only on audiometry) considered for CI referral was 64% (521 out of 810) and varied by site (from 50% to 83%). About 24% of patients (123 out of 521) declined CI referral; this also varied across sites (12–45%). The median age of patients where CI referral was not considered was 80 years – significantly higher than the group where CI referral was considered (73 years). Conclusions: CI referral is dependent on where adults live, and how old they are. Older adults are significantly less likely to be considered for CI referral by Audiologists. Audiology clinics need more support to empower staff to talk to patients about CI referral. [ABSTRACT FROM AUTHOR]

Background: Vital signs assessment is critical for patient surveillance and safety. Research has found, however, that this assessment is often neglected in clinical practice. The reasons for this are unclear as few studies have explored this issue. Those studies that have are small, single site studies and found that culture and poor understanding are contributing factors. Aim: The aim was to explore the link between the clinical neglect of vital signs assessment and patient mortality and provide a better understanding of factors influencing vital signs assessment in the context of acute patient care. Coroners' reports represent an untapped source of information regarding shortfalls in vital signs assessment. Using a framework analysis, an audit was conducted of the Australian National Coronial Information System for cases where vital signs' assessment was mentioned in coronial reports. Results: Fifty‐eight cases met the eligibility criteria, with deceased patients aged from 7 days to 93 years. Key themes related to absence of reassessment of vital signs, inappropriate delegation, passing responsibility to another staff member and not following policy. Conclusions: The findings reflect a combination of individual and institutional failings and suggest that vital signs assessment was not considered a priority aspect of care. Relevance to Clinical Practice: Vital signs assessment must be considered an essential aspect of clinical care in all patients. This important aspect of care should be emphasized across all domains of patient care. [ABSTRACT FROM AUTHOR]

• This study focuses on identification of the problems that might be involved in incomplete and inaccurate filling of blood requisition forms (BRFs). • A detailed root cause analysis of factors leading to incompleteness as well as rejection of BRFs has been done. • This study highlights the importance of audits and regular training for ensuring safe blood transfusion process. Blood request form (BRF) stands as a pivotal document in ensuring safe and effective blood transfusions within healthcare settings. Incomplete or erroneous data on BRF can heighten risk of adverse reactions and compromise patient safety. Aim of study was to assess level of completion of BRFs by clinicians and to evaluate root cause analysis (RCA) of incompleteness of BRFs and factors leading to their rejection. This prospective study was carried out from February 2024 to April 2024 on BRFs received in the blood centre. They were audited and RCA for factors leading to their incompleteness and rejection were analysed. Total number of BRFs received in blood centre was 14,468. 13,358 (92.3%) BRFs were accepted and 1,110 (7.7%) BRFs were rejected. 12,804 (95.85%) of accepted BRFs were incomplete. Weight was the most common missing parameter (89% { n = 11403}) while name of the requesting clinician was least common (2.5% { n -318}). 3.52% n = 510) BRFs were rejected due to mismatch in name and patient registration number on BRF and samples. 0.14% n = 21) BRFs were rejected due to hemolysed samples. RCA for incompleteness of BRFs showed that main reason was manpower (61–83%) while environment was least common (17–67%). RCA for rejection of BRFs showed that environment was most common cause (13.3–80.15%) while manpower was least common (9–19.85%). Regular audits and personnel training, and quality assurance measures can help identify and address deficiencies in BRF completion to enhance patient safety and reduce incidence of transfusion-related errors and complications. [ABSTRACT FROM AUTHOR]

Background: In the UK, inpatient psychiatric rehabilitation services for complex psychosis aim to provide recovery-orientated treatment to patients, with the goal of supporting sustained stepdown into community living. The extent to which rehabilitation services uphold this recovery orientation is associated with better outcomes. However, few studies have been able to ascertain what promotes or prevents recovery orientation in inpatient settings. Methods: We conducted an ethnographic study of treatment on a National Health Service (NHS) psychiatric rehabilitation ward in London over six months during August 2022-February 2023. Data were collected through participant observation and semi-structured interviews with 9 patients and 14 staff members. Fieldnotes and interview transcripts were analysed using situational analysis. Results: Our analysis highlights the importance of what we term 'relational engagement' between staff and patients to nurture and sustain recovery-orientated treatment. This relational engagement was embodied through small acts of genuine human connection grounded in mutual acceptance and affective bonding; close attention to detail that communicated curiosity and respect; and recognition, appreciation, and encouragement of the slow and gradual progress that characterises recovery in complex psychosis. Yet, this relational engagement was often limited or foreclosed by the social environment of the ward and the wider institutional context. Limiting elements included the dominance of hospital logics geared towards high-throughput acute treatment and risk management; the presence of audit culture that led to a level of standardisation curtailing more genuine human connection; and staff demoralisation driven by events on and off the ward, including system-wide crises and more localised conflicts and disturbances. Some of these conflicts involved discrimination, most prominently anti-Black racism and homophobia, reflecting wider structural inequalities that characterise inpatient psychiatric populations and the healthcare workforce. Conclusion: Relationships, often under-prioritised in mental health services, were a key cornerstone of recovery-orientated treatment on a psychiatric rehabilitation ward. The shaping of therapeutic relationships amounted to an active process of relational engagement, which may be afforded or constrained by complex social elements requiring careful consideration in inpatient psychiatry. These social elements go beyond more surface-level factors such as staff training, knowledge, or attitudes and may require structural and system-level interventions. [ABSTRACT FROM AUTHOR]

Background/Objectives: Diagnosing acute pulmonary embolism (PE) is challenging due to its wide range of symptoms and numerous differential diagnoses. Medical professionals must balance performing all essential examinations and avoiding unnecessary testing. This study aimed to retrospectively audit the diagnosis and treatment of acute PE at a Swiss public teaching hospital to determine the adherence to current guidelines and to identify the factors associated with the delayed initiation of anticoagulation in PE patients. Methods: In this retrospective observational cohort study, we included all adult patients hospitalized with PE at the Cantonal Hospital Baselland (KSBL) between November 2018 and October 2020, where the diagnosis was made within the first twelve hours of their arrival to the emergency department (ED). LASSO regression was employed to identify clinical characteristics associated with delayed anticoagulation initiation. Results: A total of 197 patients were included (mean age: 70 years, 54% female). The audit revealed that diagnostic workup was conducted according to guidelines in 57% of cases. Often, D-dimer levels were measured although not strictly necessary (70%). Pretest probability was assessed and documented using the Wells or Geneva score in only 3% of patients, and risk assessment via the Pulmonary Embolism Severity Index (PESI) score was documented in 21% of patients. The median time from ED arrival to CT scan was 120 min (IQR 89.5–210.5), and the median time to anticoagulation initiation was 193 min (IQR 145–277). Factors identified by LASSO associated with delayed anticoagulation included prolonged time from ED arrival to CT scan, the presence of distended jugular veins on examination, ED arrival in the morning, and presenting symptoms of weakness or tiredness. Complementary leg ultrasound was performed in 57% of patients, with 38% of these cases lacking prior clinical examination for deep vein thrombosis. The duration of the anticoagulation treatment was not specified in the discharge report for 17% of patients. A medical follow-up after discharge was recommended in 75% of the patients. Conclusions: In conclusion, while the management of PE at the KSBL generally adheres to high standards, there are areas for improvement, particularly in the morning performance, the use of a pretest probability assessment, D-dimer measurement, risk assessment via the PESI score, the performance of complementary leg ultrasounds, clarification of the anticoagulation duration, and follow-up management. [ABSTRACT FROM AUTHOR]

Background: A voluntary National Healthy Food and Drink Policy (the Policy) was introduced in public hospitals in New Zealand in 2016. This study assessed the changes in implementation of the Policy and its impact on providing healthier food and drinks for staff and visitors in four district health boards between 1 and 5 years after the initial Policy introduction. Methods: Repeat, cross-sectional audits were undertaken at the same eight sites in four district health boards between April and August 2017 and again between January and September 2021. In 2017, there were 74 retail settings audited (and 99 in 2021), comprising 27 (34 in 2021) serviced food outlets and 47 (65 in 2021) vending machines. The Policy's traffic light criteria were used to classify 2652 items in 2017 and 3928 items in 2021. The primary outcome was alignment with the Policy guidance on the proportions of red, amber and green foods and drinks (≥ 55% green 'healthy' items and 0% red 'unhealthy' items). Results: The distribution of the classification of items as red, amber and green changed from 2017 to 2021 (p < 0.001) overall and in serviced food outlets (p < 0.001) and vending machines (p < 0.001). In 2021, green items were a higher proportion of available items (20.7%, n = 815) compared to 2017 (14.0%, n = 371), as were amber items (49.8%, n = 1957) compared to 2017 (29.2%, n = 775). Fewer items were classified as red in 2021 (29.4%, n = 1156) than in 2017 (56.8%, n = 1506). Mixed dishes were the most prevalent green items in both years, representing 11.4% (n = 446) of all items in 2021 and 5.5% (n = 145) in 2017. Fewer red packaged snacks (11.6%, n = 457 vs 22.5%, n = 598) and red cold drinks (5.2%, n = 205 vs 12.5%, n = 331) were available in 2021 compared to 2017. However, at either time, no organisation or setting met the criteria for alignment with the Policy (≥ 55% green items, 0% red items). Conclusions: Introduction of the Policy improved the relative healthiness of food and drinks available, but the proportion of red items remained high. More dedicated support is required to fully implement the Policy. [ABSTRACT FROM AUTHOR]

Hazardous or harmful alcohol use is very prevalent among the US population. With 15.1 million adults in the United States currently identified as having an alcohol use disorder, identifying hazardous and harmful drinking earlier is necessary for early intervention strategies. The Alcohol Use Disorders Identification Test's (AUDIT) strong psychometric properties lead it to be a screening tool of choice across countries, cultures, and subgroups. A psychometric analysis aggregates all available evidence of reliability and validity to support the use of an instrument for screening, diagnosis, and treatment planning. AUDIT internal consistency for the 10‐item total scale was α = 0.817 (n = 247,963). The two‐factor model had the most structure validity support and aggregated convergent validity comparisons with other alcohol use assessments ranged from r = 0.578 to r = 0.701. The optimal cutoff score for diagnostic validity was 6/7, rather than the 8 recommended by the AUDIT authors. Clinically appropriate use and interpretation of the AUDIT as well as study limitations and suggestions for future research were discussed. [ABSTRACT FROM AUTHOR]

Background: Health disparities related to socio-economic factors impact access to preventive health interventions. The PRECEDE–PROCEED model, a multidimensional approach to health promotion, has been adapted to optimise cancer screening programs in Lombardy, Italy, addressing these disparities. Methods: This study evaluated the application of systemic audits based on the PRECEDE–PROCEED model across Lombardy cancer screening programs. A systematic region-wide audit was performed in 2019, and follow-up audits were performed in 2022–2023. Data were collected using structured analysis methodologies, including epidemiological, behavioural, and organisational assessments. Results: The 2019 audit showed strengths in participation and quality standards but identified challenges in cervical cancer screening coverage and waiting times for assessments. Improvements plans included the digitisation of processes and stakeholder engagement. The 2022–2023 audits reported increased coverage for breast and colorectal screenings, but a slight decline in participation rates and examination coverage. Organisational improvements were noted, yet gaps in training and equity-targeted actions remained. Conclusion: The PRECEDE–PROCEED model audits led to notable improvements in the quality and equity of cancer screening programs in Lombardy. Sustained focus on digital integration, continuous re-training, and targeted equity interventions is essential for further progress. [ABSTRACT FROM AUTHOR]

Background: Surgical audit is key in upholding the standards of surgical care but may be inadequate in capturing morbidity experienced by patients being transferred across different health systems. The aim of this study was to assess the utility of an objective framework in the evaluation of clinical issues surrounding interhospital transfers (IHTs). Methods: A retrospective cohort study was conducted at a Victorian state bariatric hospital. Patients transferred with bariatric surgery related complications between 2014 and 2021 were included. Each case was reviewed by two surgeons using an objective framework developed via a modified Delphi‐process. Key issues and preventability surrounding each transfer were evaluated. Inter‐observer agreement was assessed using weighted Cohen's Kappa coefficient. Results: Seventy‐three patients were included. The most common indication for transfer was proximal staple line leak post sleeve gastrectomy (34/73, 46.6%). Length of stay was 38.3 ± 58.8 days. Cost of care amounted to AUD $110 666.18 per patient. Delay in transfer and complication recognition were present in 20% of cases (Cohen's Kappa 0.51;0.61). Human factors and patient related factors were the most common principal underlying causes (Cohen's Kappa 0.59). A third of the complications (n = 25/73, 34.2%), were potentially preventable (Cohen's Kappa 0.58) and more than half (39/73, 53.4%) did not have documented objective feedback to referring clinicians. Conclusion: IHTs associated with bariatric surgery complications have significant morbidity and costs. A structured framework in reviewing IHT can consistently identify potentially modifiable factors that improve clinical outcomes, and constructive feedback to the referring clinician should be actively facilitated and documented. [ABSTRACT FROM AUTHOR]

Objective: To assess the compliance with French guidelines for the prevention of central venous catheter (CVC)-related infections in two university hospitals. Methods: An observational audit was conducted in 7 wards using a digital tool. Results: The prerequisite of hand hygiene (HH) were respected by 90% of health-care worker; 86% performed HH prior to equipment preparation and 59% repeated it prior to infusion. Wearing gloves when necessary and rinsing were respected in 46.7% and 75.6% of the observations. Conclusion: Findings showed an acceptable level of adherence to recommended practices for CVC management. However, barriers of unrespect evidence-based recommendations need to be investigated in depth. [ABSTRACT FROM AUTHOR]

The rapid advancement of Artificial Intelligence (AI) has transformed various industries, including financial auditing, by improving efficiency, accuracy, and fraud detection. This study investigates the extent of AI adoption in financial audits in Indonesia, with a focus on both Big 4 audit firms and smaller, local firms. Through a literature review and interviews with auditors from eight firms, the research explores the current state of AI utilization and the barriers to its implementation. The results indicate that while Big 4 firms are in the developmental phase of integrating AI into their auditing processes, smaller firms face significant obstacles, such as financial limitations, lack of expertise, and regulatory uncertainties, which hinder AI adoption. Despite the challenges, auditors from larger firms anticipate that AI will play a crucial role in future audits. The study concludes that AI adoption in Indonesian financial audits is uneven, and further efforts are required to support smaller firms through accessible AI tools, clearer regulations, and targeted training. These measures are essential for closing the gap in audit quality between large and small firms, ensuring broader AI implementation in the auditing sector. [ABSTRACT FROM AUTHOR]

Copyright of Bulletin of Accounting & Finance Reviews / Muhasebe ve Finans İncelemeleri Dergisi is the property of Muhasebe & Finans Incelemeleri Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Verimlilik Dergisi is the property of Verimlilik Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces "in the margins" of auditing and the implications of such arrangements. Design/methodology/approach: The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations. Findings: We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits. Originality/value: The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications. [ABSTRACT FROM AUTHOR]

This study investigates the effect of audit quality, corporate governance, and Corporate Social Responsibility (CSR) on real earnings management. This study proxies corporate governance by audit committee size, independent commissioner proportion, managerial ownership, and institutional ownership. The population in this study is the manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019-2021. The sampling method was carried out using a purposive sampling approach. This study obtained 236 observation data from 82 companies in Indonesia. The data was analyzed using regression analysis. The results of this study indicate that audit quality, managerial ownership and institutional ownership positively affect real earnings management. At the same time, the audit committee has a negative significant effect on real earnings management. However, the proportion of independent boards of commissioners and Corporate Social Responsibility disclosure does not affect real earnings management. This research shed light on the role of corporate governance mechanisms and CSR in real earnings management practices of Indonesian public companies. [ABSTRACT FROM AUTHOR]

Aim Methods Results Conclusions This cross‐sectional study aims to explore the nutritional composition, cost, country of origin and fortification status of plant‐based milk products available for purchase in Illawarra supermarkets and make various comparisons between types of plant‐based milks and cow's milk.Plant‐based milk information was collected from nutrition information panels on packaging and manufacturer websites. Product ingredient lists, including fortifiers, were analysed to estimate the nutrient composition of the identified plant‐based milks, including nutrients beyond those listed by manufacturers. Descriptive statistics were used to summarise the characteristics of the plant‐based milks identified in the audit. For non‐normally distributed data, a Kruskal–Wallis H test with pairwise multiple comparisons and a Bonferroni adjustment were undertaken to explore the differences between various types of plant‐based milk and cow's milk.One hundred twenty‐nine plant‐based milk products were identified in the audit, primarily almond, oat and soy‐based beverages. Of these, 80.6% were fortified with calcium; however, fortification with other micronutrients was less common, ranging from 27.1% being fortified with vitamin B12 and 3.1% being fortified with iodine. The median plant‐based milk cost was AU$3.5/L (Q1–Q3: AU$2.8–4.5/L) and 87.6% of products were Australian made. Overall, particularly due to low fortification rates, plant‐based milks identified in the audit had significantly lower levels of protein, sugar, iodine, phosphorus, zinc and vitamins A, B2 and B12 compared to cow's milk. However, there was no significant difference in protein content between soy milk and cow's milk.The nutritional content of plant‐based milks identified in this audit varied, and in most instances, Australian plant‐based milks were found to be nutritionally different to cow's milk. [ABSTRACT FROM AUTHOR]

This research showcases the transformative potential of large language models (LLMs) for built environment auditing from street-view images. By empirically testing the performances of two multimodal LLMs, ChatGPT and Gemini, we confirmed that LLM-based audits strongly agree with virtual audits processed by a conventional deep learning-based method (DeepLabv3+), which has been widely adopted by existing studies on urban visual analytics. Unlike conventional field or virtual audits that require labor-intensive manual inspection or technical expertise to run computer vision algorithms, our results show that LLMs can offer an intuitive tool despite the user’s level of technical proficiency. This would allow a broader range of policy and planning stakeholders to employ LLM-based built environment auditing instruments for smart urban infrastructure management. [ABSTRACT FROM AUTHOR]

Background Purpose Methods Results Conclusions In 2021, a Technical Meeting was hosted by the International Atomic Energy Agency (IAEA) where it was recommended that a standardized method for assessing the accuracy of film dose calculations should be established.To design an audit that evaluates the accuracy of film dosimetry processes. To propose a framework for identifying out‐of‐tolerance results and to perform an international pilot study to test the audit design.Six members of an international Dosimetry Audit Network (DAN) developed an audit for radiochromic film dosimetry. A single host center provided the materials to each participating DAN member to conduct the audits. Materials included: (1) a set of two irradiated audit films (10 Sq: 10 cm × 10 cm, 15 Sq: 15 cm × 15 cm), (2) a reference calibration film set, and (3) a blank sheet of film. The participants were blinded to the dose and tasked with producing dose maps using their standard film dosimetry process. Average Region‐Of‐Interest (ROI: 2 cm × 2 cm) dose was measured from the dose maps and compared to the known dose. In the audit, all participants used their local scanning and software protocols. Film calibration was performed in two distinct ways: (1) using a calibration film set which was provided by the host center and (2) using a calibration film set which was locally irradiated. Several variations of the audit were also performed to examine how scanning and software processing can affect film dosimetry results. In the first variation of the audit (VariantA), a set of film scans was processed using five different software solutions. In the second variation of the audit (VariantB), all films were scanned on the same scanner and processed using two in‐house software solutions.Taking one film scan from each participant, the standard deviations (1σ) (SD) in the dose returned from the host calibration and returned from the local calibration were ±7.2% and ±6.5% respectively, with variations from −12.4% to 12.9% of the known dose. The larger dose variations in the data set were attributed to the corrections applied for variations in scanner brightness during processing and incorrectly assigned calibration doses. When the raw image data set was processed by an expert user of each software solution (VariantA) the SDs were ±2.7% and ±3.7% for in‐house and vendor‐based software, respectively. When the films were scanned on a single scanner and processed with the two in‐house software solutions (VariantB) the results had a SD of ±2.3%.An audit has been designed and tested for radiotherapy film dosimetry at an international level. A framework for diagnosing issues within a film dosimetry process has been proposed that could be used to audit centers that use film as a dosimeter. Incorporating quality assurance throughout the film process is important in obtaining accurate and consistent film dosimetry. A better understanding of vendor‐based software systems is necessary for users to process accurate and consistent film dosimetry. [ABSTRACT FROM AUTHOR]

Analysis of in-patient data is valuable to reduce avoidable admissions, which are disruptive to patients and costly to the NHS. The audit aimed to identify causes of in-patient admissions of people with multiple sclerosis at a district general hospital. The audit comprised a retrospective evaluation of secondary in-patient admissions data. Primary causes of admissions included chest infections, falls and urinary tract infections. Secondary progressive multiple sclerosis accounted for the largest number of admissions by multiple sclerosis sub-type, disproportionate to representation on the multiple sclerosis nurse caseload. In contrast, primary progressive multiple sclerosis was represented proportionally. Given the crossover between the two sub-types, this paper explores potential reasons for disproportionate representation by sub-type. Several factors may contribute to the admissions data by sub-type, including patient understandings of progression and information provided by clinicians. These findings have implications for the information and support provided by multiple sclerosis services. [ABSTRACT FROM AUTHOR]

Background/Objectives: Chronic kidney disease (CKD) is a major health problem with a rising prevalence due to comorbidities like diabetes and hypertension. The aim of this research was to audit the assessment and therapeutic management of proteinuria in CKD patients at the Cantonal Hospital Baselland (KSBL) in Switzerland and determine associations between patient comorbidities, rehospitalisation, death, and the quality of therapeutic management. Methods: We analysed data from 427 adults with CKD (eGFR < 45 mL/min/1.73 m2) hospitalised on the internal medicine ward in 2022. Results: The mean age was 85 years (range: 79–89), 45.9% were female, and the median eGFR was 32.8 mL/min/1.73 m2 (range: 25–40). Proteinuria assessment was performed in 120 (28.1%) patients (the ProtU group), and a corresponding treatment was prescribed in 59%. The ProtU group had a higher quota of patients with diabetes (44.1% vs. 33%, p = 0.048) and obesity (21.2% vs. 12.5%, p = 0.039) when compared to the group without proteinuria assessment (the Ustix group). Twelve-month survival was not significantly different between the groups (HR: 0.75; 95% CI: 0.488–1.154; p-value = 0.191). However, survival was significantly better in patients who received an antiproteinuric treatment compared to those who did not (HR: 0.30; 95% CI: 0.121–0.0761; p = 0.011). Conclusions: Improvements need to be made in managing CKD at the KSBL in accordance with the guidelines. [ABSTRACT FROM AUTHOR]

Objectives To present a new method for displaying blood utilization data based on analysis of decision time intervals (DTIs). Methods Retrospective study of patients treated in a medical intensive care unit (ICU), surgical ICU, or postcardiac surgery ICU at an academic hospital between January 2018 and June 2023. Each patient's episode of care was divided into a series of DTIs. Transfusions during each time interval were recorded. Results In total, 16,562 patients received 6980 units of plasma and 21,034 units of red blood cells during 111,557 time intervals of care. Patients had international normalized ratio (INR) values ranging from less than 1.0 to more than 4.0. Data on plasma transfusion at different INR values were displayed as the number of transfusion episodes, number of units given, or the proportion of DTIs with transfusion. Clinicians transfused plasma on 1.5% of occasions when the INR was 1.5 or less and on 2.2% of occasions when the INR was less than 2.0. Plasma was transfused without red blood cells in only 0.75% of DTIs. Transfusion practice was statistically different among the 3 ICUs. Conclusions Compared with traditional methods of displaying the results of blood audits, DTI analysis displays information regarding the decision both to transfuse and to not transfuse. Utilization reviews that display data based on decision time analysis reveal clinical practice patterns very different from those suggested by traditional displays of plasma audit data. [ABSTRACT FROM AUTHOR]

Patient safety is the most important aspect of anesthetic care. For both healthcare professionals and patients, the ideal would be no significant morbidity or mortality under anesthesia. Lessons from harm during healthcare can be shared to reduce harm and to increase safety. Many nations and individual institutions have developed robust safety systems to improve the quality and safety of patient care. Large registries that collect rare events, analyze them, and share findings have been developed. The approach, the funding, the included population, support from institutions and government and the methods of each vary. Wake Up Safe (WUS) is a patient safety organization accredited by Agency for Healthcare Research and Quality. Wake Up Safe was established in the United States in 2008 by the Society for Pediatric Anesthesia. The initiative aims to gather data on adverse events, analyze these incidents to gain insights, and apply this knowledge to ultimately reduce their occurrence. The purpose of this review is to describe the patient safety approaches in the USA. Through a national patient safety database WUS. Similar approaches either through WUS international or independent safety approaches have been described in Australia‐New Zealand, India, and Singapore. We examine the patient safety processes across the four countries, evaluating their incident review process and the distribution of acquired knowledge. Our focus is on assessing the potential benefits of a WUS collaboration, identifying existing barriers, and determining how such a collaboration would integrate with current incident review databases or systems. [ABSTRACT FROM AUTHOR]

Alcohol consumption is a significant risk factor for several types of injuries and trauma recidivism and remains an important public health concern worldwide. We aimed to describe the implementation of mandatory alcohol screening and the AUDIT tool among trauma patients admitted to a level 1 trauma center in a country with a partial ban on alcohol consumption. This was a retrospective analysis of trauma patients (>12 years old) who required hospital admission and underwent blood alcohol concentration (BAC) screening between 2014 and 2019. This was achieved via an enzymatic method using alcohol dehydrogenase for ethanol detection in the plasma and serum samples. Trauma patients with a BAC <2.2 mmol/L were referred to as "negative", and BAC >2.2 mmol/L was referred to as "BAC positive". A comparative analysis was performed between the two BAC groups. Alcohol Screening, Brief Intervention, Referral for Treatment [ASBIRT] program, and AUDIT were applied. A total of 7326 BAC screening tests were performed on 7284 patients during the study period. With slight variation over the years, the compliance rate was 77% (70.4%–85.3%), and the test positivity rate was 10% (8.6%–12.5%). There were 42 repeated admissions, of which seven patients were BAC positive at every admission. Young age and non-Arab patients were more likely to test positive, and the main mechanism of injury (MOI) was road traffic-related trauma (p < 0.05). Assault and self-inflicted injuries were significantly higher in BAC-positive patients than in BAC-negative patients (18% vs. 4% and 2.7% vs. 1.3%, respectively; p = 0.001). The injury severity score (ISS) and mortality rate were comparable between the study groups. Patients with a positive BAC were significantly more likely to undergo pan-CT scan in the emergency department, intubation, and exploratory laparotomy than those with a negative BAC. In patients who sustained injuries due to assault, all-terrain vehicles, or motorcycle crashes, there was a significant association between the positivity of BAC tests and the patient's ISS. Despite improvements in BAC screening in trauma admissions over the years, almost 20% of cases were missed. Although the mortality rates were comparable, alcohol consumption burdens resources in terms of excess imaging, intubation, open abdominal surgery, and possible disability. Further studies are needed to understand the key obstacles and challenges to achieving optimum compliance for screening in trauma settings. • Alcohol consumption is a significant risk factor for several types of injury and trauma recidivism. • In Qatar, there is a partial ban on alcohol use and a zero-tolerance policy for driving under the influence of alcohol. • There is a newly implemented mandatory alcohol screening protocol and auditing in the national trauma center since 10 years. • The compliance rate for BAC screening and psychiatry referral in trauma patients has improved over the study period. • Although mortality was comparable, alcohol consumption poses a burden on the hospital resources. [ABSTRACT FROM AUTHOR]

In modern conditions of the unpredictability of changes in the economic environment, ensuring the continuity of management of agrarian enterprises requires adequate awareness of the need to choose strategic vectors of their development based on the application of analytical tools for risk assessment. The article discloses the prerequisites for the development of methodological support for comprehensive risk analysis and substantiates the scenarios for choosing the financial strategy of agrarian enterprises in conditions of uncertainty of changes in the economic environment. The purpose of the study is to substantiate the theoretical and methodological principles of comprehensive risk analysis as a tool for choosing a financial strategy for the development of agricultural enterprises in conditions of uncertainty, which is solved through the study of the prerequisites for assessing the risks of the activities of agricultural enterprises in conditions of uncertainty, etc. In order to form an information platform, regarding the assessment of the consequences of risk events, for the selection of financial strategy vectors, a coordinated system of risk indicators has been built. The impact of internal and external environmental factors on the risks of agricultural enterprises has been identified. For the ranking of strategic alternatives for the development of enterprises, a sequence of assessing the risk of reducing the profitability of enterprises is proposed. Procedures for scenario analysis of trends in expected financial indicators are substantiated. As a generalizing indicator of choosing a financial strategy for the development of enterprises, an indicator of market value, adjusted for risk factors and financial stability potential reserves, is proposed. The practice of using analytical methods of risk assessment when choosing a financial strategy is demonstrated in the example of the activities of domestic agricultural holdings LLC "Kernel-Trade", PJSC "MHP", JSC "Astarta-Kyiv" for the years 2018-2022. [ABSTRACT FROM AUTHOR]

Purpose: the article is an attempt to present topics related to management system auditing, as well as presenting the history of auditing in the world. The article also emphasizes the importance of conducting risk analysis in the context of a properly functioning quality management system. Design/methodology/approach: the presented considerations indicated the growing position of management systems audit and certification, as well as risk analysis. Findings: the article presents the history of the development of auditing and its industry universality as a way to verify the correct functioning of the organization. The conclusions also highlighted the growing importance of systems implemented into organizations. Practical implications: the number of certificates issued indicate the great importance of international standards in the area of management systems of production and service organizations. Originality/value: the information indicated shows the great importance of quality management, which provides many benefits for the organization. Additionally, the article presents the importance of audit in modern organizations, divides the audit and pays attention to the issue of risk and opportunity management, thus complementing the literature on the subject. [ABSTRACT FROM AUTHOR]

This study explores the adoption of robot process automation (RPA) technology among micro and small audit entities. Whereas studies on RPA adoption have focused on the Big 4, this study contributes by examining (1) micro and small independent audit firms and (2) small, provincial offices affiliated with large audit firms such as the Big 4. The contribution also includes insight into the autonomy of RPA adoption of these small, provincial-affiliated offices. By drawing upon innovation adoption theory, we analyze interview data concerning partners' and managers' assessments of adoption decisions. The nonadoption of RPA is explained by three lags: a standardization–regulation lag, a supply side (auditor) lag, and a demand side (audit client) lag. The small, provincial offices affiliated with large audit firms experience autonomy regarding RPA adoption when they carry out audit assignments on their local clients: "Big 4 auditor" is not a homogenous concept in this respect. [ABSTRACT FROM AUTHOR]

Background: Nurse‐sensitive indicators (NSI) assess the quality of nursing care provided to patients. These indicators assess the structures (supportive measures), processes (nursing actions) and outcomes of care. The McIntyre Audit Tool (MAT) was developed to measure haemodialysis NSIs. Objectives: The objective of this study is to evaluate the feasibility and utility of the MAT in measuring haemodialysis NSIs in clinical practice. Design: Multisite nonrandomized feasibility study. Participants: A convenience sample of nurses (n = 30) were recruited from two haemodialysis units in Australia. Measurements: Participants completed the MAT once daily for 1 week, to measure the extent the clinical indicators were being met. Feasibility data including utility and acceptability of the tool was collected once from each participant. Data were analysed descriptively. Results: Participants completed a total of 97 audits. Results revealed the majority of structural (75%) and process indicators (73%) were being achieved although some variation between sites was observed. Results for the outcome indicators showed more variation (5.9%–94.1). Feasibility results found most nurses (79%) took <5 min to complete the MAT and found the tool easy to use (91.7%). Most participants (83.3%) reported audits could be completed during a shift and auditing was easily implemented (79.2%). Conclusion: Use of the MAT in clinical practice is a feasible and acceptable way of auditing the quality of haemodialysis nursing practice. The tool could be used to establish minimum standards and improve the quality of nursing care in haemodialysis units, also enabling benchmarking between services. [ABSTRACT FROM AUTHOR]

This study aimed to clarify the dosimetric impact of calibration beam quality for calibration coefficients of the absorbed dose to water for an ionization chamber in an on-site dosimetry audit. Institution-measured doses of 200 photon and 184 electron beams were compared with the measured dose using one year data before and after the calibration of the ionization chamber used. For photon and electron reference dosimetry, the agreements of the institution-measured dose against two measured doses in this audit were evaluated using the calibration coefficients determined using 60Co (⁠|${N}_{D,\mathrm{w},{}^{60}\mathrm{Co}}$|⁠) and linear accelerator (linac) (⁠|${N}_{D,\mathrm{w},Q}$|⁠) beams. For electron reference dosimetry, the agreement of two institution-measured doses against the measured dose was evaluated using |${N}_{D,\mathrm{w},Q}$|⁠. Institution-measured doses were evaluated using direct- and cross-calibration coefficients. For photon reference dosimetry, the mean differences and standard deviation (SD) of institution-measured dose against the measured dose using |${N}_{D,\mathrm{w},{}^{60}\mathrm{Co}}$| and |${N}_{D,\mathrm{w},Q}$| were −0.1% ± 0.4% and −0.3% ± 0.4%, respectively. For electron reference dosimetry, the mean differences and SD of institution-measured dose using the direct-calibration coefficient against the measured dose using |${N}_{D,\mathrm{w},{}^{60}\mathrm{Co}}$| and |${N}_{D,\mathrm{w},Q}$| were 1.3% ± 0.8% and 0.8% ± 0.8%, respectively. Further, the mean differences and SD of institution-measured dose using the cross-calibration coefficient against the measured dose using |${N}_{D,\mathrm{w},Q}$| were −0.1% ± 0.6%. For photon beams, the dosimetric impact of introducing calibration coefficients determined using linac beams was small. For electron beams, it was larger, and the measured dose using |${N}_{D,\mathrm{w},Q}$| was most consistent with the institution-measured dose, which was evaluated using a cross-calibration coefficient. [ABSTRACT FROM AUTHOR]

Background: The research on corporate governance and firm risk is of paramount importance from an economic standpoint, primarily due to its significant influence on company performance and stability. Effective corporate governance can play a pivotal role in mitigating corporate risks. Purpose: This study aims to investigate the impact of many factors related to corporate governance (such as board size, board independence, board meetings, board gender diversity, audit size, audit independence, audit meetings, audit quality, institutional ownership, and largest ownership) and earnings management on company risk. Furthermore, earnings management factors play a role in the connection between corporate governance and firm risk. Design/methodology/approach: The study employed a sample of three companies with the highest assets and three with the lowest assets from each sector listed on the Indonesian stock exchange throughout 2020-2022. For testing purposes, this study uses panel data and moderated regression analysis. Finding/Result: These findings show that several factors impact firm risk, including board meetings, board independence, discretionary earnings management, audit size, audit independence, institutional ownership, and largest ownership. Earnings management can mitigate the impact of audit attributes on corporate risk. Furthermore, studies have shown that earnings management plays a crucial role in reducing the influence of ownership structure on firm risk. Conclusion: The research results show that several proxies of corporate governance are able to reduce company risk. Earnings management further moderates the influence of these factors. Originality/value (State of the art): This research investigates the relationship between firm risk and a broad range of internal governance traits. It is important to note that only a few studies in the literature have examined this relationship because investors are concerned about return volatility, which is a gauge of a company's risk. This research can encourage improvements in corporate governance policies. Managers can use research findings to identify weaknesses in existing governance practices and develop more effective policies for managing risks associated with earnings management practices. [ABSTRACT FROM AUTHOR]

The accurate assessment of film results is highly dependent on the methodology and techniques used to process film. This study aims to compare the performance of EBT3 and EBT-XD film for SRS dosimetry using two different film processing methods. Experiments were performed in a solid water slab and an anthropomorphic head phantom. For each experiment, the net optical density of the film was calculated using two different methods; taking the background (initial) optical density from 1) an unirradiated film from the same film lot as the irradiated film (stock to stock (S-S) method), and 2) a scan of the same piece of film taken prior to irradiation (film to film (F-F) method). EBT3 and EBT-XD performed similarly across the suite of experiments when using the green channel only or with triple channel RGB dosimetry. The dosimetric performance of EBT-XD was improved across all colour channels by using an F-F method, particularly for the blue channel. In contrast, EBT3 performed similarly well regardless of the net optical density method used. Across 21 SRS treatment plans, the average per-pixel agreement between EBT3 and EBT-XD films, normalised to the 20 Gy prescription dose, was within 2% and 4% for the non-target (2—10 Gy) and target (> 10 Gy) regions, respectively, when using the F-F method. At doses relevant to SRS, EBT3 provides comparable dosimetric performance to EBT-XD. In addition, an S-S dosimetry method is suitable for EBT3 while an F-F method should be adopted if using EBT-XD. [ABSTRACT FROM AUTHOR]

Behavioural risk management (BRM) helps to better prevent risk events that can hurt financial services firms, their customers, shareholders and society. Underpinned by methods and insights from across the behavioural sciences (such as organisational and social psychology, decision making and cognitive science, etc), this forward-looking risk management approach is increasingly encouraged by regulators and invested in by financial institutions globally. This paper provides a practical three-step approach to manage behavioural risk, illustrated with financial services case studies. Future developments are then discussed. The paper closes with common implicit beliefs that may hinder senior risk management professionals initiating BRM in their organisations and a manifesto for action to help get started. [ABSTRACT FROM AUTHOR]

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SUMMARY: This article summarizes "Tracking Tangible Asset Ownership and Provenance with Blockchain" (Sheldon 2022), which introduces auditors to the risks of using blockchain's shared repository to track assets in the physical world. The underlying challenge is keeping the status of tangible assets aligned with their digital representations on a blockchain. In response, the summary focuses on the parties, technologies, and processes that make this task complex. The summary begins with an overview of how blockchain can be used to track tangible assets, then discusses four stages of tracking tangible assets with blockchain: (1) design and governance of a blockchain, (2) asset creation, (3) asset transfer, and (4) asset retirement. Based on the risks highlighted in these four stages, the summary presents a framework of risk considerations and control objectives that auditors can use to evaluate the extent to which a blockchain serves as a reliable repository for tracking tangible assets. [ABSTRACT FROM AUTHOR]

The Wirecard AG case in Germany emerges as a highly relevant and in-depth example for exploration within the context of public audit. By evaluating the work that has been done, this study identifies gaps in the existing literature and provides recommendations for research areas that need further deepening. This research uses the Scopus database with 31 articles and uses the VOSviewer application to analyze them. The integration of technology, especially blockchain, into auditing practices is a focal point, enhancing efficiency and security, with the overall research landscape characterized by robust international collaboration and innovation. [ABSTRACT FROM AUTHOR]

Background: Research finds a lack of structure as well as varying and incomplete content in intrahospital handovers. This study aimed to improve intrahospital handovers by implementing structured ISBAR communication (identification, situation, background, assessment and recommendation). Methods: This quality improvement study was conducted observing 25 handovers given by nurses from the intensive care unit to nurses from general medical wards at baseline and after the implementation of the ISBAR communication tool. The 26-item ISBAR scoring tool was used to audit the handovers. In addition, the structure of the ISBAR communication and time spent on the handovers were observed. Results: There were no significant improvements from baseline to post-intervention regarding adherence to the ISBAR communication scoring tool. The structure of the handovers improved from baseline to post-intervention (p = 0.047). The time spent on handovers declined from baseline to post-intervention, although not significantly. Conclusions: The items in the ISBAR communication scoring tool can act as a guide for details that need to be reported during intrahospital handovers to strengthen patient safety. Future research calls for studies measuring satisfaction among nurses regarding using different handover tools and studies using multifaceted training interventions. [ABSTRACT FROM AUTHOR]

South African municipalities are the entities closest to citizens in local communities across the country, and they are required to provide services to them. The sustainable provision of services is heavily reliant on sound public finance management in all levels of government. It is unfortunate that municipalities in South Africa are failing to effectively manage and use public funds to improve service delivery. Most South African municipalities have received negative audit opinions for years, and their current financial situation is deteriorating year after year. This is concerning for a country that has recently celebrated 30 years of democracy; it is unfortunate that democratic gains are being reversed due to issues within South African municipalities such as irregular, fruitless, and wasteful expenditure, non-compliance, a lack of skills, a lack of consequence management, political infighting, corruption, and poor leadership, to name a few. Citizens are the ones who pay the price at the end of the day when services owed to them are not delivered by municipalities due to poor financial management. The objective of this paper is to examine the causes of unsatisfactory audit outcomes in the South African local government sector and recommend solutions to for improving financial management in South African municipalities. To achieve this objective, a systematic literature review was chosen as the appropriate research methodological strategy for this paper

Purpose: The aim of this study is to develop an up-to-date measurement tool to evaluate the control and audit activities in all kinds of enterprises with expressions for control and audit within the scope of compliance audit.Methodology: Current expressions related to control and audit were selected from the item pool created based on the literature and scale development stages were applied. The data were then analyzed to evaluate the validity and reliability of the scale.Findings: The study developed a valid and reliable scale that can be used to measure control and audit activities in all types of businesses. The scale consists of five sub-dimensions: process control, materials and equipment, assessment, authorized person, standard procedures.Originality: The study is original in that it developed a scale that can be used to measure control and audit activities in all types of businesses, regardless of their characteristics. The scale is also up-to-date, as it reflects the latest thinking on control and audit practices. The scale is also up-to-date as it reflects today's working conditions related to control and audit practices. It can also be used by practitioners to assess the effectiveness of their control and audit systems.

Background: Health disparities related to socio-economic factors impact access to preventive health interventions. The PRECEDE–PROCEED model, a multidimensional approach to health promotion, has been adapted to optimise cancer screening programs in Lombardy, Italy, addressing these disparities. Methods: This study evaluated the application of systemic audits based on the PRECEDE–PROCEED model across Lombardy cancer screening programs. A systematic region-wide audit was performed in 2019, and follow-up audits were performed in 2022–2023. Data were collected using structured analysis methodologies, including epidemiological, behavioural, and organisational assessments. Results: The 2019 audit showed strengths in participation and quality standards but identified challenges in cervical cancer screening coverage and waiting times for assessments. Improvements plans included the digitisation of processes and stakeholder engagement. The 2022–2023 audits reported increased coverage for breast and colorectal screenings, but a slight decline in participation rates and examination coverage. Organisational improvements were noted, yet gaps in training and equity-targeted actions remained. Conclusion: The PRECEDE–PROCEED model audits led to notable improvements in the quality and equity of cancer screening programs in Lombardy. Sustained focus on digital integration, continuous re-training, and targeted equity interventions is essential for further progress.

The expectation gap, the gap between what the public expects from auditors and what auditors can deliver, is a key issue. This gap can call into question the trust necessary for contemporary societies to function. After providing a historical overview to help understand the issues and the development of the "expectation gap" concept, the article shows the mechanisms by which auditors are subjected to contradictory or incompatible pressures and paradoxical injunctions that can lead to such gaps. It then describes the ways and means of reducing the expectation gap: essentially, guaranteeing the independence of auditors and extending the tasks entrusted to them so that they can better contribute to defending the public interest. In this second area, the case of sustainability auditing is special, given its great complexity, the great diversity of stakeholders and their expectations, and the ability of a new profession, "sustainability auditor", to respond, which is "bubbling up". These reflections are based on historical and documentary research, dealing with international standards, European law and its impact on French and Romanian accounting law, as well as secondary analysis of various reports and official documents.

The changeable, unknown, complex, and multivalent world embraced by innovations makes new demands on auditors’ professional competencies, which are inseparable from the mastery of technologies. Innovative auditing technologies of regional finance and real economy auditing have been analyzed to substantiate the value of auditors’ digital maturity in the diversity of such technologies. Quantitative methods based on statistical studies confirmed the growth of audit, control, expert analytical activities, and the need to implement innovative technologies for greater coverage of the control data set. Innovative technologies used in audit practice have been presented. The definition of digital maturity in an auditor has been given, which substantiates the need for continuous training in modern technologies such as digital inspector of state and municipal financial audit, conducting and accounting of general audit results, and processing of huge arrays of reporting data, analytical dashboards, and tools for checking counterparties using the analysis of their debts and risks. Digital maturity has been proposed to be assessed by considering digital culture, professional knowledge, skills and competencies of tool ownership, and process thinking in quality data collection implementation during the udit. The planning, execution, and automation of audit control activities with innovative technologies create the basis for prompt effective management of the entire process, company resources, and regional finances. Visualization of the reporting verification results provides for their visibility for users in order to immediately make management decisions aimed at sustainable financial development.

Abstract Background A voluntary National Healthy Food and Drink Policy (the Policy) was introduced in public hospitals in New Zealand in 2016. This study assessed the changes in implementation of the Policy and its impact on providing healthier food and drinks for staff and visitors in four district health boards between 1 and 5 years after the initial Policy introduction. Methods Repeat, cross-sectional audits were undertaken at the same eight sites in four district health boards between April and August 2017 and again between January and September 2021. In 2017, there were 74 retail settings audited (and 99 in 2021), comprising 27 (34 in 2021) serviced food outlets and 47 (65 in 2021) vending machines. The Policy’s traffic light criteria were used to classify 2652 items in 2017 and 3928 items in 2021. The primary outcome was alignment with the Policy guidance on the proportions of red, amber and green foods and drinks (≥ 55% green ‘healthy’ items and 0% red ‘unhealthy’ items). Results The distribution of the classification of items as red, amber and green changed from 2017 to 2021 (p

The publication highlights the issues of improving the organisation of the work of community police officers and district police inspectors in preventing and combating crime in the territory of service. The importance of implementing security audits of territories and buildings into the activities of community police officers and district police inspectors is proved. Security audits are the main tool that community police officers or district police inspectors can use to identify local security problems specific to a particular area or facilities, identify ways to address relevant risks and threats, and engage all stakeholders in working together to improve their own and others’ safety. The essence of the concept of “Crime Prevention through Environmental Design (CPTED)” and its impact on the formation of a proper state of the security environment at the local level of the community is revealed. It is emphasised that the CPTED principles are universal and can be applied to improve the security of any territory or facility. At the same time, their effectiveness largely depends on the completeness of the identification of security risks and threats. The article suggests the following areas for improvement of the regulatory and legal support for the activities of community police officers: 1) adoption of a separate regulatory legal act on the activities of district police officers, taking into account the peculiarities of police work in the city; 2) approval of instructions on the procedure for carrying out control and supervision activities in the service area. This regulatory act should provide for the forms of such files, the procedure for their completion, registration, verification and control; 3) inclusion of individual cases on security audits of the territory or individual buildings or facilities in the official records of a community police officer. Relevant security audit forms should be officially approved; 4) adoption of methodological recommendations for organising security audits and applying the principles of CPTED (Crime Prevention through Environmental Design) in professional activities.

This study assesses the IT governance capability level at the Tangerang City Revenue Agency (BAPENDA) using the COBIT 5 framework to identify capability gaps and provide recommendations for improvement. Employing a qualitative descriptive approach, data were collected through interviews and observations to understand the current IT governance conditions against COBIT standards. The capability assessment revealed uneven levels across various processes. EDM04 (Ensure Resource Optimization) and MEA01 (Monitor, Evaluate, and Assess Performance and Conformance) were rated at Level 2, indicating that these processes are managed and controlled effectively. In contrast, APO07 (Manage Human Resources), BAI09 (Manage Assets), and DSS01 (Manage Operations) were assessed at Level 1, reflecting that these processes are operational but require substantial improvements to meet the target Level 3. The analysis highlights an urgent need to enhance IT governance, particularly in processes with lower capability levels. DSS01 (Manage Operations) was identified as the highest priority for improvement, based on the gap values and effort required for enhancement. The prioritization of process capability improvement in this study is guided by the principles of gap value and effort required for each process. Strategic enhancements in IT governance are crucial for the Tangerang City Revenue Agency to align better with best practices and achieve higher capability levels. Recommendations include implementing electronic-based applications, establishing Standard Operating Procedures related to performance targets and compliance, and improving IT human resources to enhance the effectiveness of IT service delivery and governance.