The document discusses auditing in healthcare. It defines auditing as the process of evaluating or analyzing something to determine its accuracy or safety. Auditing in healthcare was introduced in the early 20th century to verify the quality of care by analyzing medical records. There are two main types of audits - external audits conducted by independent auditors to review financial documents, and internal audits which are independent reviews of an organization's operations, risks, controls and governance processes. Nursing audits specifically aim to assess and improve the quality of clinical nursing care.
THE EXPENSE OF QUALITY IS AN INTERACTIVE PROCESS BETWEEN CUSTOMER & PROVIDER. QUALITY ASSURANCE USUALLY FOCUSES ON MATERIAL, GOOD WORK & SERVICE PROVIDED EFFECTIVELY. ANY LACK IN SERVICE PROVIDED CAUSES DECREASE IN QUALITY
THE EXPENSE OF QUALITY IS AN INTERACTIVE PROCESS BETWEEN CUSTOMER & PROVIDER. QUALITY ASSURANCE USUALLY FOCUSES ON MATERIAL, GOOD WORK & SERVICE PROVIDED EFFECTIVELY. ANY LACK IN SERVICE PROVIDED CAUSES DECREASE IN QUALITY
Nursing Audit is a method of quality assurance that involves a detailed review and evaluation of clinical records by qualified professional personnel to evaluate the quality of nursing care.
Nursing audit assists in:
1. Evaluating Nursing care given,
2. Achieving deserved and feasible quality of nursing care,
3. Stimulating better nursing records maintenance,
4. Focuses on patient care provided and not on care provider,
5. Contributes to research in nursing.
It is defined as the specification of roles and functions of the nature of job of each individual who has to deliver effectively in order to be retained in the institution.
Material management in hospital and community servicesKULDEEP VYAS
Material management is a methodical technique that includes planning strategies, systemizing and regulating the flow of material from procurement till the point of disembarkation.
It is the process of coordination and controlling the activities in an organization. It includes the responsibility of purchasing the materials, their scheduling from supply or from other internal sources, their handling, storage and movement through the organization, and their delivery.
Nursing Audit is a method of quality assurance that involves a detailed review and evaluation of clinical records by qualified professional personnel to evaluate the quality of nursing care.
Nursing audit assists in:
1. Evaluating Nursing care given,
2. Achieving deserved and feasible quality of nursing care,
3. Stimulating better nursing records maintenance,
4. Focuses on patient care provided and not on care provider,
5. Contributes to research in nursing.
It is defined as the specification of roles and functions of the nature of job of each individual who has to deliver effectively in order to be retained in the institution.
Material management in hospital and community servicesKULDEEP VYAS
Material management is a methodical technique that includes planning strategies, systemizing and regulating the flow of material from procurement till the point of disembarkation.
It is the process of coordination and controlling the activities in an organization. It includes the responsibility of purchasing the materials, their scheduling from supply or from other internal sources, their handling, storage and movement through the organization, and their delivery.
With so many challenges faced by the managers everyday, the best way to handle and excel in one's task is DELEGATION.It not only proves to be one of the best way to manage your work but helps groom your subordinates and polish them to be as do as you.And only when you have sum one to take up your task that you can move forth taking up your boss's
Delegation in healthcare and nursing. Delegating a task does not mean that you have absolved yourself of the responsibility of that task. You are still the principal person in charge of the task and how well the job is done ultimately rests on you. This is why a delegation model is essential in the workplace.
This presentation will identify the key phases of a delegation model, and use that model in a case study based in the healthcare setting.
Needlestick Injuries: A guide for safe needle handlingMarketLab Inc.
Needlestick injuries are a serious occupational hazard for healthcare workers. Offset your risk by following procedure guidelines and using needle safety devices.
It is some listening strategies for English learners. It tells what listening is; what different types of listening are; and what strategies we can adopt for improving listening skill in English Language.
ReadySetPresent (Delegation PowerPoint Presentation Content): 100+ PowerPoint presentation content slides. Appropriate delegating of employees will improve their efficiency, and your expectations, in the workplace. Delegation PowerPoint Presentation Content slides include topics such as: the common objectives for delegation, 7 slides on overcoming barriers to delegating, top five reasons to delegate, 10+ slides on types of questions to ask before delegating, 4 slides with an effective delegation checklist, 6 steps for effective delegation, and appropriate tasks for delegation, 9 delegation opportunities, crisis delegation, 10+ tips for delegating to experts, bosses, and associates, 5 ingredients of communicating successfully, 10+ slides on personal benefits, 10+ slides on organizational benefits, how to's and more!
The purpose of an audit is to form a view on whether the information presented in the financial report, taken as a whole, reflects the financial position of the organisation at a given date
What is the procedure for financial statement audit.pdfRathnakarReddy17
The purpose of a financial statement audit is to add credibility to the reported financial condition and business performance. Annual reports must be submitted by all publicly traded corporations and are subject to SEC audits.Similarly, lenders typically require audits of the financial statements of the companies they finance. Suppliers may also require audited Financial Statement Preparation in New York before granting trade credit (usually only if the amount of credit requested is substantial).
7 Steps to Conducting a Financial Audit | The Enterprise WorldTEWMAGAZINE
Overview of the financial audit process: 1. Preparing for the Audit 2. Assessing Internal Controls 3. Gathering and Reviewing Financial Data 4. Testing Financial Transactions and Balances 5. Summarizing Findings and Preparing Audit Reports 6. Post-Audit Follow-Up 7. Wrapping up
What are the major steps in a financial statement audit.pdfRathnakarReddy17
A financial statement audit is a formal examination of a company's financial statements. Its goal is to assess whether financial statements fairly and substantially accurately depict business operations and financial situation in compliance with the Generally Accepted Accounting Principles (GAAP) published by the Financial Accounting Standards Board. The income statement, balance sheet, statement of Cash Flow Budgeting and Forecasting in Washington, and other supporting disclosures are all specifically examined by the auditor for accuracy.A financial statement audit must be performed in accordance with GAAP by an impartial external auditor.
Practical approach to auditing is a presentation intended to help new auditors to quickly grab the skills and approach to audit engagements. The material touched on the attributes of auditors, audit planning, work programmes, audit journaling, working papers, audit test procedures, compliance and substantive test, elements of an audit report, file referencing etc..
The Team Member and Guest Experience - Lead and Take Care of your restaurant team. They are the people closest to and delivering Hospitality to your paying Guests!
Make the call, and we can assist you.
408-784-7371
Foodservice Consulting + Design
Oprah Winfrey: A Leader in Media, Philanthropy, and Empowerment | CIO Women M...CIOWomenMagazine
This person is none other than Oprah Winfrey, a highly influential figure whose impact extends beyond television. This article will delve into the remarkable life and lasting legacy of Oprah. Her story serves as a reminder of the importance of perseverance, compassion, and firm determination.
Modern Database Management 12th Global Edition by Hoffer solution manual.docxssuserf63bd7
https://qidiantiku.com/solution-manual-for-modern-database-management-12th-global-edition-by-hoffer.shtml
name:Solution manual for Modern Database Management 12th Global Edition by Hoffer
Edition:12th Global Edition
author:by Hoffer
ISBN:ISBN 10: 0133544613 / ISBN 13: 9780133544619
type:solution manual
format:word/zip
All chapter include
Focusing on what leading database practitioners say are the most important aspects to database development, Modern Database Management presents sound pedagogy, and topics that are critical for the practical success of database professionals. The 12th Edition further facilitates learning with illustrations that clarify important concepts and new media resources that make some of the more challenging material more engaging. Also included are general updates and expanded material in the areas undergoing rapid change due to improved managerial practices, database design tools and methodologies, and database technology.
Artificial intelligence (AI) offers new opportunities to radically reinvent the way we do business. This study explores how CEOs and top decision makers around the world are responding to the transformative potential of AI.
3. *Audit is Latin word.
*Meaning of audit is official examination
of the accounts.
* In today’s global health industry
organizations or service providers are
required to demonstrate that they have
adequate financial controls and
safeguard when they host or process
data of their customers.
4. *Auditing is originated from accounting
practices and the development of
accounting audit was motivated by the
capitalist production concept, which
used it as tool for financial control.
5. *In health field, auditing was
introduced in the early 20th century,
as a tool to verify the quality of care,
by analyzing the registers on
medical record.
6.
7. •Audit is defined as “it is the
process of evaluation or analysis
of something to determine its
accuracy or safety, or is the
document that declares the result
of such an analysis or
evaluation.”
8. *Audit is defined as, “it is a process to
analyze and evaluate something.”
9. *Audit is defined as, “it is an
independent review and examination of
records and activities to assess the
adequacy of system controls, to ensure
compliance with established policies
and operational procedures, and to
recommend necessary changes in
controls, policies, or procedures.”
10.
11. Audit is a vital part of accounting.
Audits were mainly associated with
gaining information about financial
system and financial records of
company or business.
Recent audit includes non financial
subject areas such as, safety, security,
information system performance.
12. It is process of verifying cost of
manufacturing or producing of any
articles.
A systemic and accurate verification
of cost accounts and records.
An audit must adhere to generally
accepted standards established by
governing bodies.
13.
14. Identify
government
or other
relevant
external
requirements
.
Documen
t pertinent
laws and
regulation
.
Assess whether
management of
organization and
information system
function have considered
relevant external
requirements in making
plans and setting
policies, standards and
procedures.
Review internal information
system department/
function/activity documents
that address adherence to laws
applicable to industry.
Determine adherence
to established
procedures that
address these
requirements.
18. • An external audit is review of financial
statement or report of an entity,
usually a government or business, by
someone not affiliated with
organization or agency.
• It is independent review of financial
documents provided to auditor.
19. • The audit is conducted by regulatory
agency hired by the entity and the
auditors are generally the public
account.
• For government or public sector, an
external audit will include review of
budget, the allocation of funds and the
actual expenses to ensure the
budgeted revenues and expenses
were correctly complied and used and
in a private sector.
20. • It includes a review of organization’s
quarterly or monthly financial reports
as well as statements on revenues and
expenditures to ensure they are
correctly tabulated and reported.
• These are usually conducted once a
year at the end of fiscal year.
• A year end financial report is prepared
by entity, which is one of the
documents verified in external audit.
24. • Internal audit has been recognizing
as an aid to management for
monitoring the financial performance
and effectiveness of various
departments/ units in the execution of
various program, schemes and
activity.
25. • Internal audit is an independent
management function, which involves
a continues and critical appraisal of
the functioning of an organization
with a view to suggest improvements
and add value to and strengthen the
overall governance mechanism of
organization or entity, including the
entity’s risk management and internal
control system.
26. • According to IIA, internal audit is an
independent, objective assurance and
consulting activity designed to add
value and improve organization’s
operations. It helps an organization
accomplish its objectives by bringing a
systematic, discipline approach to
evaluate and improve effectiveness of
risk management, control and
governance process.
27. • The internal audit activity evaluates
risk exposure relating to
organization’s governance, operation
and information system in relation to
effectiveness and efficiency of
operation, reliability and integrity of
financial and operational information,
safeguarding of assets, and
compliance with laws, regulation and
contract.
28.
29.
30. 1. Financial audit:
• Financial audits typically involve a focus
on financial controls as they relate to
reporting. These audits focus on
accounting controls present in the
general ledger or sub-ledger systems.
Financial statement auditing is the focus
of our external auditors. Internal Audit
will complement the work they perform
based on an agreed plan.
31. 2. Operational audit:
• Operational audits focus on the review
and assessment of a business
process.
• The activities of the business process
may result in a direct or indirect
financial impact to the organization
such as the collection of student
tuitions or patient account balances.
32. • Internal Audit primarily focuses on
operational audits but can extend the
scope to include accounting
procedures that can impact financial
reporting.
33. 3. Compliance audit:
• Compliance audits review the level of
compliance with internal policies or
external regulatory requirements.
34. 4. Information Systems:
• Audits of Information Systems look at
the overall infrastructure and network
of the University and the controls that
relate to the security of the network
and the systems that are maintained
in support of the goals of the
University. They also include technical
operations, data centre operations,
project management procedures, and
application controls.
35. 5. Integrated Audits:
• Integrated audits look at controls that
address financial, operational,
compliance and information systems
risks. These audits are typically
centred on a business cycle or a
specific part of a cycle or process.
36. 6. Administrative audits:
• Assess issues related to the
efficiency of operational productivity
within an organization.
37. 7. Specialized audit:
• There are number of specialized
reviews that examine areas such as
services performed by third parties
and forensic auditing.
38. 8. Forensic audit:
• Traditionally forensic audit has been
defined as an audit specialized in
discovering, disclosing and follow up
on frauds and crimes. In recent years
the forensic profession has been
called upon to participate in
investigations related to corporate
fraud and cybercrime.
39.
40. Understanding of audit area
Risk assessment and general audit plan
Detailed audit planning
Preliminary review of audit area/ subject
Evaluating audit area
Compliance testing
Substantive testing
Reporting(communicating results)
Follow up
41.
42. 1. Inherent risk:
• Inherent risk is the risk that a financial
statement is susceptible to a material
misstatement. This statement could
be related to a class of transactions,
account balances or disclosures
about important company dealings.
43. 2. Control risk:
• Control risk is the risk that one or
more material misstatements might
not be detected or prevented on a
timely basis by the internal control
systems of the company.
44. 3. Detection risk:
• Detection risk is the risk that an audit
might not be capable of detecting a
material misstatement.
48. * Nursing audit refers to the assessment of
the quality of clinical nursing.
- Elison
* Nursing audit is the means by which
nurses themselves can define standards
from their point of view and describe the
actual practice of nursing.
-Goster Walfer
49.
50. • It improves the quality of nursing care.
• It compares actual practice with agreed
standards of practice.
• It is formal and systemic.
• It involves peer review.
• It requires the identification of variations
between practice and standards followed
by the analysis of causes of such
variations.
51. • It includes follow- up or repeating an
audit sometimes later to find out if the
practice is fulfilling the agreed
standards.
52.
53. • To evaluate the quality of nursing care given.
• To achieve the desired and feasible quality
of care.
• To provide a way for better records.
• To focus on care provided and care provider.
• To provide rationalized care thereby
maintaining uniform standards worldwide.
• To contribute to research.
56. 1. RETROSPECTIVE
VIEW:
• It refers to the detail quality care
assessment after the patient has been
discharged. The records can be reviewed
for completeness of records, diagnosis,
treatment, lab investigations,
consultations, nursing care plan,
complications, and end results.
57. 2. CONCURRENT VIEW:
• It is achieved by reviewing patient care during
the time of hospital stay by the patient. It
includes assessing the patient at the bed- side
in relation to predetermined criteria like errors,
omissions, deficiencies, as well as efficiencies
and also excess in the care of patients under
them. It involves direct and indirect
observation, interviewing the staff responsible
for care, and reviewing the patients' records
and care plan.
58. • It can be also done to identify the job
satisfaction of staff nurses in
accordance with their work
performance.
59.
60. • According to Payne, the steps in audit
include;
1. Criteria development
2. Selection of cases
3. Work sheet preparation
4. Case evaluation
5. Tabulation of evaluation
6. Presentation of reports
61. THE BASIC AUDIT CYCLE CAN BE
DEPICTED AS;
1. Set
standards
2. Observe
practice
changes
3. Compare
with
standards
4.
Implement
change
62.
63. Patient is assured of good service.
Better planning of quality improvement can
be done.
It develops openness to change.
It provides assurance, by meeting
evidence based practice.
It increases understanding of client‘s
expectations.
It minimizes error or harm to patients.
It reduces complaints or claims.
64.
65. It may be considered as a punishment to
professional group.
Many components may make analysis
difficult.
It is time consuming
It requires a team of trained auditors.