In the era of big data,the construction and implementation of a quality control audit system are particularly crucial.This article delves into the impact of big data technology on quality control auditing,establishes ...In the era of big data,the construction and implementation of a quality control audit system are particularly crucial.This article delves into the impact of big data technology on quality control auditing,establishes a quality control auditing system in the big data era,and elucidates the pathway to realizing this system.Through the application of big data technology to quality control audits,there is an enhancement in audit efficiency,the attainment of more accurate risk assessment,and the provision of robust support for the sustainable development of enterprises.展开更多
The introduction and implementation of finansijsko upravljanje i kontrola(FUK,financial management and control[FMC])in Federation of Bosnia and Herzegovina(FBiH)aims to incorporate a modern public internal financial c...The introduction and implementation of finansijsko upravljanje i kontrola(FUK,financial management and control[FMC])in Federation of Bosnia and Herzegovina(FBiH)aims to incorporate a modern public internal financial control(PIFC)system into traditional public resources management models.This area is one of the reform areas in which Bosnia and Herzegovina(BiH)is obliged to harmonize the legislative framework and practice with the good practices and regulations recommended by the European Commission.The establishment and development of the PIFC are also an obligation of Bosnia and Herzegovina established by the Stabilization and Association Agreement between the European Community and the member states,of the one part,and Bosnia and Herzegovina,of the other part.The public internal financial control(PIFC)system focuses on enhancing transparency,financial discipline,and dedicated use of public resources,that is,transparent,economical,efficient,and effective management of public resources,and control of the use of those resources.The topic of this paper is“financial management and control in the public sector”where the aim is to show,through the conducted theoretical research,the level of achievement of the establishment of this system in public sector institutions in BiH.The European Union wants to direct all potential member countries towards development of internal controls in the use of their own resources,but also to create a control environment that would ensure the dedicated use of EU funds.In Bosnia and Herzegovina,there is no single legal framework in terms of a single law governing public internal financial controls.The contents of the applicable legal provisions at all three levels(BiH,FBiH,and Republic of Srpska[RS])are largely congruent thanks to the Coordination Committee of Central Harmonization Units(CHJs)in Bosnia and Herzegovina,through which the harmonization of regulations and practices in the development of public internal financial controls is ensured.展开更多
Perfecting the natural resource system and auditing natural resource assets are requirements in protecting natural resources and developing an ecological civilization in practice.While the natural resource asset audit...Perfecting the natural resource system and auditing natural resource assets are requirements in protecting natural resources and developing an ecological civilization in practice.While the natural resource asset audit both confirms and quantifies natural resources,the nature of such resources makes it difficult to identify their ownership.Further,these resources'diversity creates complex measurement standards and activities,all of which require relevant institutional guarantees.However,the existing audit system for natural resource assets includes insufficient stock,incremental difficulties,and poor guidance,which cannot meet the requirements for environmental governance and an ecological civilization.Thus,it is necessary to define natural resource assets’rights and measurement systems and responsibility regulations,among others;construct an auditing participation system,technical regulations,and evaluation criterion for natural resource assets;amend the Audit Law in a timely manner;and enact natural resource asset legislation.Ultimately,such efforts would eliminate the bottleneck in the natural resource asset auditing system and facilitate the construction of a resource-saving,environmentally friendly society.展开更多
Remote data auditing becomes critical to ensure the storage reliability in distributed cloud storage.Recently,Le et al proposed an efficient private data auditing scheme NC-Audit designed for regenerating codes,which ...Remote data auditing becomes critical to ensure the storage reliability in distributed cloud storage.Recently,Le et al proposed an efficient private data auditing scheme NC-Audit designed for regenerating codes,which claimed that NC-Audit can effectively realize privacy-preserving data auditing for distributed storage systems.However,our analysis shows that NC-Audit is not secure for that the adversarial cloud can forge some illegal blocks to cheat the auditor successfully with a high probability even without storing the user’s whole data,when the coding field is large enough.展开更多
In the face of the climate change, energy consumption is one of the main issues to be solved. Energy audits are useful tools that may contribute to develop energy efficiency initiatives. The purpose of this paper is t...In the face of the climate change, energy consumption is one of the main issues to be solved. Energy audits are useful tools that may contribute to develop energy efficiency initiatives. The purpose of this paper is to provide insights into how energy audits, with a scope on air conditioning (AC) systems, contribute to develop energy efficiency options for a government building in the city of Hermosillo, Mexico. The methodology is based in the energy audit framework proposed by the American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE). Results show that, in a typical day of maximum consumption, AC represents 64% of the total electrical consumption, while office equipment accounted for 22%, and lighting 14%. Additionally, AC system has a yearly consumption of 54,419.40 kWh with an emission estimate of 24.92 tons of CO2-eq/year. Three approaches for energy efficiency proposals were addressed through AC systems: Improvement of the operation and consumption habits, maintenance and reconditioning of facilities, and replacement of AC units. While Mexico has international commitments through environmental treaties related to contribute to climate change mitigation, this study shows that, at least one government building still produces potential impacts that can be deterred by addressing structural and behavioral changes related to AC operation. Finally, this study may be used as reference for energy efficiency practitioners or decision-making authorities in the public administration field for developing better energy policies for government buildings.展开更多
This paper investigates the determinants of audit quality of three countries especially the United States, France and Germany belonging to three different legal systems. These determinants concern the legal system of ...This paper investigates the determinants of audit quality of three countries especially the United States, France and Germany belonging to three different legal systems. These determinants concern the legal system of country, investment opportunity set and ownership structure which have influence of audit quality.Empirical results show, initially, that specificities of legal system are positively associated with audit quality appreciated by size of audit firm. Then, the results reveal that investment opportunity set influences partially size of audit firm. Finally, ownership structure influences negatively the search for a high audit quality展开更多
Technology plays a key role in today＇s business environment. Many companies greatly rely on computers and software to provide accurate information to effectively manage their business processes. It is becoming increa...Technology plays a key role in today＇s business environment. Many companies greatly rely on computers and software to provide accurate information to effectively manage their business processes. It is becoming increasingly necessary for all businesses to incorporate information technology solutions to operate successfully. One way for many corporations to adopt information technology （IT） on a large scale is by installing enterprise resource planning （ERP） systems to accomplish their business transactions and data-processing needs. ERP systems are software packages that enable the integration of business processes throughout an organization. This study aims to determine the effect of the ERP system on the cost of auditing period compared with traditional computerized （non-ERP） systems. According to cost analysis, the study also points out the changes in audit price. The methodology used in this research is survey-based data collection. The questionnaires are sent to auditors who are working with companies with ERP systems. The answers are processed and analyzed using Statistical Package for Social Sciences （SPSS） 20. The data are performed using the statistical test to determine the effect of ERP usage on the cost of auditing process and pricing policy of auditors. The findings of this study are： （1） Companies with ERP systems are reducing their auditing costs; and （2） Auditing companies are not implying a low rate of price to their customers using ERP.展开更多
At the present stage of the SOEs joint share system reform, the problem of distorted accounting information, the failed financial audit and the ensuing erosion of the state： Owned assets, have severely impeded the pr...At the present stage of the SOEs joint share system reform, the problem of distorted accounting information, the failed financial audit and the ensuing erosion of the state： Owned assets, have severely impeded the process of the SOEs reform. This paper conducts an in-depth analysis on auditing problems in the process of the SOEs reform from managerial points of view, makes the suggestion that we should introduce governmental audit into the auditing supervision of the SOEs reform, and discusses its methods, approaches, contents and procedures in detail. This paper also indicates the possible obstacles of implementing this suggestion.展开更多
Based on the definition of R＆D pcrformance auditing system, this paper analyzes the characteristics of the system. Then it designs the components of the R＆D performance auditing system and the procedure of its estab...Based on the definition of R＆D pcrformance auditing system, this paper analyzes the characteristics of the system. Then it designs the components of the R＆D performance auditing system and the procedure of its establishment.展开更多
This paper studies the nature of CPAs＇ audit activities based on neo-institutional economics. CPA auditing is not only a kind of technical activity serving for particular parties, but also systems arrangement for coo...This paper studies the nature of CPAs＇ audit activities based on neo-institutional economics. CPA auditing is not only a kind of technical activity serving for particular parties, but also systems arrangement for coordinate interests conflict in the capital market. The common belief in the elimination and prevention of fraud is the foundation of CPA audit system. Professional auditors and audit organizations possess skills and positions matching the stock market. The incentive of audit fees and the binding force of audit liabilities both guarantee the self-implementation of audit system. Audit reports signal the fairness of accounting information in simplified forms. CPA audit system also has inherent contradictions. The CPA audit activities should be viewed from a system perspective in order that ideas for the perfection of audit activities can be raised from system construction perspective.展开更多
I the context of the Corporate Governance Code enactment in Japan, we examine how newly introduced outside directors in Japanese boards obtain information to take part in the decision-making process. We conducted a sy...I the context of the Corporate Governance Code enactment in Japan, we examine how newly introduced outside directors in Japanese boards obtain information to take part in the decision-making process. We conducted a systematic review of the literature and found 18 peer-reviewed publications in a time span between 2000 and 2016 that described the asymmetry of information between the insider group of board directors （including the CEO） and the outside board members. Our fmdings show that for the course of more than a decade, despite all changes and reforms, the role of board directors, whether insiders or outsiders, is still supplementary. They are treated more as advisors than active part in the decision-making process. We reveal different insider sources of information as forming social ties with the CEO and/or inside board directors and collaboration with Audit ＆ Supervisory Board （Kansayaku）, which can help reduce this asymmetry and improve the decision-making process. We assume that it will be easier for the outsiders to establish contacts and form social ties with the Audit ＆ Supervisory Board members because of their unspoken lower status and thus to obtain more information about the company internal affairs and discussions that take place during the informal meetings, where only insiders （including the CEO） are present.展开更多
This article proposes a dual system cognitive reasoning model to enhance audit judgment and decision making. The model is built on the fact that the total cognitive capacity of an individual comprises two systems of r...This article proposes a dual system cognitive reasoning model to enhance audit judgment and decision making. The model is built on the fact that the total cognitive capacity of an individual comprises two systems of reasoning--System 1 that is unconscious, associative, implicit, more emotional and less controlled, and so forth; and System 2 that is conscious, explicit, deliberate and rule-governed, and so forth. The benefits of the proposed model that integrates these two complementary and compensatory systems are first illustrated with an example in audit planning, and second explained how the model could overcome the deficiencies of heuristics specifically in an audit context.展开更多
The new financial accounting system is the reorganization and refinement of the contents of the old financial accounting system, which not only maintains the basic contents of the original system, but also has its new...The new financial accounting system is the reorganization and refinement of the contents of the old financial accounting system, which not only maintains the basic contents of the original system, but also has its new characteristics. As far as the applications of the new accounting system are concerned, its practicability is very strong, and especially the application of the accounting in colleges and universities is very convenient. Moreover, the levels of the financial management under the new financial and accounting system are gradually improving. The purpose of this article is to explore the impact of the new financial accounting system on the internal auditing work in colleges and universities, hoping that this research will be helpful to the related auditing work in colleges and universities in the future.展开更多
The quality system of any modern pharmaceutical company is the pharmaceutical quality system(PQS),which extends the GMP standards to all stages of the medicinal productslife cycle,from pharmaceutical development to it...The quality system of any modern pharmaceutical company is the pharmaceutical quality system(PQS),which extends the GMP standards to all stages of the medicinal productslife cycle,from pharmaceutical development to its withdrawal from production.The principal difference between PQS and GxP rules from other quality systems is that the medicinal product,its safety and efficacy is put at the forefront.At the same time,PQS implies a process approach to all components that should be aimed at achieving the main goal—ensuring and guaranteeing the quality of the medicinal product for the end user(patient)—and should be based on the quality risk management system.An integral part of PQS,as well as the GxP rules adopted in the European Union and PIC/S,is a process for self-inspections and/or quality audits,which regularly appraises the effectiveness and applicability of the PQS.This publication is dedicated to the definition of self-inspections(internal audits)as one of the PQS’s processes.The article defines the main standard stages and develops a model of a risk-based approach to the self-inspections’planning in relation to processes of the pharmaceutical quality system.展开更多
Chapter 1 General provisionsArticle2The term“CIS environment”in this standard refers to an environment where a computer is involved in the processing of accounting information significant to the CPA’s audit.Chapter...Chapter 1 General provisionsArticle2The term“CIS environment”in this standard refers to an environment where a computer is involved in the processing of accounting information significant to the CPA’s audit.Chapter 2 General principlesArticle 4When performing an audit of the financial statements in a CIS environment,the CPA should consider the environment’s impact on the audit.However,the CPA should not change the objective and scope of the audit.展开更多
Economic responsibility audit evaluation of township cadres is important and difficult. According to the evaluation content and principles,the paper constructs the evaluation indicator of five subsystems: " econo...Economic responsibility audit evaluation of township cadres is important and difficult. According to the evaluation content and principles,the paper constructs the evaluation indicator of five subsystems: " economic management", " economic decision-making", " implementation of economic policy", " economic development",and " honest and upright administration". Through the field survey of some county in Chongqing,evaluation indicator is screened. According to the expert questionnaire,it uses the Hierarchy Analysis Process method to construct the judgment matrix and calculate the indicator weight and thereby build evaluation indicator system. It focuses on traditional indicators and evaluation indicator of sustainable development to construct a new,more complete evaluation indicator system.展开更多
In the new era, the requirements of the party and the state for safety work have been raised to a political level, to a level where safety work will affect peoples sense of achievement and happiness, and societys tole...In the new era, the requirements of the party and the state for safety work have been raised to a political level, to a level where safety work will affect peoples sense of achievement and happiness, and societys tolerance for various safety accidents is becoming lower and lower. With the development of society, various kinds of safety risks have become increasingly prominent. For example, oil fields in the petrochemical industry have a wide range of locations and have a high risk of damaging the ecological environment. Beaches and offshore operations are vulnerable to storms;Refining and chemical enterprises are characterized by high temperature and pressure, flammability and explosive, toxicity and harmfulness, which are extremely easy to cause major accidents such as fire, explosion and poisoning;Sales enterprises are located in both urban and rural areas, making management difficult. Oil and gas leakage accidents are easy to occur in long-distance pipeline transportation, and there is the risk of drilling and oil theft. The risks existing in the characteristics of these industries need to be controlled by standardized, scientific, standardized and information-based means. If the operation of HSE management system is not effectively combined with the production and operation of the enterprise, scientific and systematic performance assessment and incentive measures are not available, and the risk control in the production and operation process is insufficient, accidents will be caused. On the contrary, if the HSE performance is improved, HSE accidents will be eliminated. This paper starts with the audit of the HSE system at the end of sales of a petrochemical company, and puts forward guiding opinions on the construction and operation of the HSE system.展开更多
With the development of modern educational concepts and technologies,corporate financial audit is facing unprecedented challenges and opportunities.This paper first analyzes the new characteristics of corporate financ...With the development of modern educational concepts and technologies,corporate financial audit is facing unprecedented challenges and opportunities.This paper first analyzes the new characteristics of corporate financial audit in the context of modern education,including the widespread application of digital audit tools,the diversification of audit content,and the increased requirements for audit efficiency.Then,it explores the innovative practices in corporate financial audit,such as the introduction of big data analysis technology,the construction of intelligent audit platforms,and the implementation of continuous audit.The paper also conducts an in-depth study on the impact of these innovative practices on the processes,quality,and risk management of corporate financial audit.Finally,it summarizes the effectiveness of the innovation and practice of corporate financial audit in the context of modern education,and looks forward to future development trends,providing references for theoretical research and practical operations in related fields.展开更多
文摘In the era of big data,the construction and implementation of a quality control audit system are particularly crucial.This article delves into the impact of big data technology on quality control auditing,establishes a quality control auditing system in the big data era,and elucidates the pathway to realizing this system.Through the application of big data technology to quality control audits,there is an enhancement in audit efficiency,the attainment of more accurate risk assessment,and the provision of robust support for the sustainable development of enterprises.
文摘The introduction and implementation of finansijsko upravljanje i kontrola(FUK,financial management and control[FMC])in Federation of Bosnia and Herzegovina(FBiH)aims to incorporate a modern public internal financial control(PIFC)system into traditional public resources management models.This area is one of the reform areas in which Bosnia and Herzegovina(BiH)is obliged to harmonize the legislative framework and practice with the good practices and regulations recommended by the European Commission.The establishment and development of the PIFC are also an obligation of Bosnia and Herzegovina established by the Stabilization and Association Agreement between the European Community and the member states,of the one part,and Bosnia and Herzegovina,of the other part.The public internal financial control(PIFC)system focuses on enhancing transparency,financial discipline,and dedicated use of public resources,that is,transparent,economical,efficient,and effective management of public resources,and control of the use of those resources.The topic of this paper is“financial management and control in the public sector”where the aim is to show,through the conducted theoretical research,the level of achievement of the establishment of this system in public sector institutions in BiH.The European Union wants to direct all potential member countries towards development of internal controls in the use of their own resources,but also to create a control environment that would ensure the dedicated use of EU funds.In Bosnia and Herzegovina,there is no single legal framework in terms of a single law governing public internal financial controls.The contents of the applicable legal provisions at all three levels(BiH,FBiH,and Republic of Srpska[RS])are largely congruent thanks to the Coordination Committee of Central Harmonization Units(CHJs)in Bosnia and Herzegovina,through which the harmonization of regulations and practices in the development of public internal financial controls is ensured.
基金supported by Chinese National Funding of Social Science[Grant number.18BJY024],Study on the Cooperative Supervision Mechanism of Budget Implementation Based on National Audit.
文摘Perfecting the natural resource system and auditing natural resource assets are requirements in protecting natural resources and developing an ecological civilization in practice.While the natural resource asset audit both confirms and quantifies natural resources,the nature of such resources makes it difficult to identify their ownership.Further,these resources'diversity creates complex measurement standards and activities,all of which require relevant institutional guarantees.However,the existing audit system for natural resource assets includes insufficient stock,incremental difficulties,and poor guidance,which cannot meet the requirements for environmental governance and an ecological civilization.Thus,it is necessary to define natural resource assets’rights and measurement systems and responsibility regulations,among others;construct an auditing participation system,technical regulations,and evaluation criterion for natural resource assets;amend the Audit Law in a timely manner;and enact natural resource asset legislation.Ultimately,such efforts would eliminate the bottleneck in the natural resource asset auditing system and facilitate the construction of a resource-saving,environmentally friendly society.
基金Supported by the National Natural Science Foundation of China(61872088)the Science and Technology Plan Project of Xi’an(2020KJWL02,2017CGWL35)the China National Study Abroad Fund。
文摘Remote data auditing becomes critical to ensure the storage reliability in distributed cloud storage.Recently,Le et al proposed an efficient private data auditing scheme NC-Audit designed for regenerating codes,which claimed that NC-Audit can effectively realize privacy-preserving data auditing for distributed storage systems.However,our analysis shows that NC-Audit is not secure for that the adversarial cloud can forge some illegal blocks to cheat the auditor successfully with a high probability even without storing the user’s whole data,when the coding field is large enough.
文摘In the face of the climate change, energy consumption is one of the main issues to be solved. Energy audits are useful tools that may contribute to develop energy efficiency initiatives. The purpose of this paper is to provide insights into how energy audits, with a scope on air conditioning (AC) systems, contribute to develop energy efficiency options for a government building in the city of Hermosillo, Mexico. The methodology is based in the energy audit framework proposed by the American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE). Results show that, in a typical day of maximum consumption, AC represents 64% of the total electrical consumption, while office equipment accounted for 22%, and lighting 14%. Additionally, AC system has a yearly consumption of 54,419.40 kWh with an emission estimate of 24.92 tons of CO2-eq/year. Three approaches for energy efficiency proposals were addressed through AC systems: Improvement of the operation and consumption habits, maintenance and reconditioning of facilities, and replacement of AC units. While Mexico has international commitments through environmental treaties related to contribute to climate change mitigation, this study shows that, at least one government building still produces potential impacts that can be deterred by addressing structural and behavioral changes related to AC operation. Finally, this study may be used as reference for energy efficiency practitioners or decision-making authorities in the public administration field for developing better energy policies for government buildings.
文摘This paper investigates the determinants of audit quality of three countries especially the United States, France and Germany belonging to three different legal systems. These determinants concern the legal system of country, investment opportunity set and ownership structure which have influence of audit quality.Empirical results show, initially, that specificities of legal system are positively associated with audit quality appreciated by size of audit firm. Then, the results reveal that investment opportunity set influences partially size of audit firm. Finally, ownership structure influences negatively the search for a high audit quality
文摘Technology plays a key role in today＇s business environment. Many companies greatly rely on computers and software to provide accurate information to effectively manage their business processes. It is becoming increasingly necessary for all businesses to incorporate information technology solutions to operate successfully. One way for many corporations to adopt information technology （IT） on a large scale is by installing enterprise resource planning （ERP） systems to accomplish their business transactions and data-processing needs. ERP systems are software packages that enable the integration of business processes throughout an organization. This study aims to determine the effect of the ERP system on the cost of auditing period compared with traditional computerized （non-ERP） systems. According to cost analysis, the study also points out the changes in audit price. The methodology used in this research is survey-based data collection. The questionnaires are sent to auditors who are working with companies with ERP systems. The answers are processed and analyzed using Statistical Package for Social Sciences （SPSS） 20. The data are performed using the statistical test to determine the effect of ERP usage on the cost of auditing process and pricing policy of auditors. The findings of this study are： （1） Companies with ERP systems are reducing their auditing costs; and （2） Auditing companies are not implying a low rate of price to their customers using ERP.
文摘At the present stage of the SOEs joint share system reform, the problem of distorted accounting information, the failed financial audit and the ensuing erosion of the state： Owned assets, have severely impeded the process of the SOEs reform. This paper conducts an in-depth analysis on auditing problems in the process of the SOEs reform from managerial points of view, makes the suggestion that we should introduce governmental audit into the auditing supervision of the SOEs reform, and discusses its methods, approaches, contents and procedures in detail. This paper also indicates the possible obstacles of implementing this suggestion.
文摘Based on the definition of R＆D pcrformance auditing system, this paper analyzes the characteristics of the system. Then it designs the components of the R＆D performance auditing system and the procedure of its establishment.
文摘This paper studies the nature of CPAs＇ audit activities based on neo-institutional economics. CPA auditing is not only a kind of technical activity serving for particular parties, but also systems arrangement for coordinate interests conflict in the capital market. The common belief in the elimination and prevention of fraud is the foundation of CPA audit system. Professional auditors and audit organizations possess skills and positions matching the stock market. The incentive of audit fees and the binding force of audit liabilities both guarantee the self-implementation of audit system. Audit reports signal the fairness of accounting information in simplified forms. CPA audit system also has inherent contradictions. The CPA audit activities should be viewed from a system perspective in order that ideas for the perfection of audit activities can be raised from system construction perspective.
文摘I the context of the Corporate Governance Code enactment in Japan, we examine how newly introduced outside directors in Japanese boards obtain information to take part in the decision-making process. We conducted a systematic review of the literature and found 18 peer-reviewed publications in a time span between 2000 and 2016 that described the asymmetry of information between the insider group of board directors （including the CEO） and the outside board members. Our fmdings show that for the course of more than a decade, despite all changes and reforms, the role of board directors, whether insiders or outsiders, is still supplementary. They are treated more as advisors than active part in the decision-making process. We reveal different insider sources of information as forming social ties with the CEO and/or inside board directors and collaboration with Audit ＆ Supervisory Board （Kansayaku）, which can help reduce this asymmetry and improve the decision-making process. We assume that it will be easier for the outsiders to establish contacts and form social ties with the Audit ＆ Supervisory Board members because of their unspoken lower status and thus to obtain more information about the company internal affairs and discussions that take place during the informal meetings, where only insiders （including the CEO） are present.
文摘This article proposes a dual system cognitive reasoning model to enhance audit judgment and decision making. The model is built on the fact that the total cognitive capacity of an individual comprises two systems of reasoning--System 1 that is unconscious, associative, implicit, more emotional and less controlled, and so forth; and System 2 that is conscious, explicit, deliberate and rule-governed, and so forth. The benefits of the proposed model that integrates these two complementary and compensatory systems are first illustrated with an example in audit planning, and second explained how the model could overcome the deficiencies of heuristics specifically in an audit context.
文摘The new financial accounting system is the reorganization and refinement of the contents of the old financial accounting system, which not only maintains the basic contents of the original system, but also has its new characteristics. As far as the applications of the new accounting system are concerned, its practicability is very strong, and especially the application of the accounting in colleges and universities is very convenient. Moreover, the levels of the financial management under the new financial and accounting system are gradually improving. The purpose of this article is to explore the impact of the new financial accounting system on the internal auditing work in colleges and universities, hoping that this research will be helpful to the related auditing work in colleges and universities in the future.
文摘The quality system of any modern pharmaceutical company is the pharmaceutical quality system(PQS),which extends the GMP standards to all stages of the medicinal productslife cycle,from pharmaceutical development to its withdrawal from production.The principal difference between PQS and GxP rules from other quality systems is that the medicinal product,its safety and efficacy is put at the forefront.At the same time,PQS implies a process approach to all components that should be aimed at achieving the main goal—ensuring and guaranteeing the quality of the medicinal product for the end user(patient)—and should be based on the quality risk management system.An integral part of PQS,as well as the GxP rules adopted in the European Union and PIC/S,is a process for self-inspections and/or quality audits,which regularly appraises the effectiveness and applicability of the PQS.This publication is dedicated to the definition of self-inspections(internal audits)as one of the PQS’s processes.The article defines the main standard stages and develops a model of a risk-based approach to the self-inspections’planning in relation to processes of the pharmaceutical quality system.
文摘Chapter 1 General provisionsArticle2The term“CIS environment”in this standard refers to an environment where a computer is involved in the processing of accounting information significant to the CPA’s audit.Chapter 2 General principlesArticle 4When performing an audit of the financial statements in a CIS environment,the CPA should consider the environment’s impact on the audit.However,the CPA should not change the objective and scope of the audit.
基金Supported by Fundamental Research Funds for Central Universities(SWU1409313)Business Management Cultivation Discipline of Rongchang Campus of Southwest University(RCQG207001)the Fifth Education Reform Project of Southwest University(2011JY111)
文摘Economic responsibility audit evaluation of township cadres is important and difficult. According to the evaluation content and principles,the paper constructs the evaluation indicator of five subsystems: " economic management", " economic decision-making", " implementation of economic policy", " economic development",and " honest and upright administration". Through the field survey of some county in Chongqing,evaluation indicator is screened. According to the expert questionnaire,it uses the Hierarchy Analysis Process method to construct the judgment matrix and calculate the indicator weight and thereby build evaluation indicator system. It focuses on traditional indicators and evaluation indicator of sustainable development to construct a new,more complete evaluation indicator system.
文摘In the new era, the requirements of the party and the state for safety work have been raised to a political level, to a level where safety work will affect peoples sense of achievement and happiness, and societys tolerance for various safety accidents is becoming lower and lower. With the development of society, various kinds of safety risks have become increasingly prominent. For example, oil fields in the petrochemical industry have a wide range of locations and have a high risk of damaging the ecological environment. Beaches and offshore operations are vulnerable to storms;Refining and chemical enterprises are characterized by high temperature and pressure, flammability and explosive, toxicity and harmfulness, which are extremely easy to cause major accidents such as fire, explosion and poisoning;Sales enterprises are located in both urban and rural areas, making management difficult. Oil and gas leakage accidents are easy to occur in long-distance pipeline transportation, and there is the risk of drilling and oil theft. The risks existing in the characteristics of these industries need to be controlled by standardized, scientific, standardized and information-based means. If the operation of HSE management system is not effectively combined with the production and operation of the enterprise, scientific and systematic performance assessment and incentive measures are not available, and the risk control in the production and operation process is insufficient, accidents will be caused. On the contrary, if the HSE performance is improved, HSE accidents will be eliminated. This paper starts with the audit of the HSE system at the end of sales of a petrochemical company, and puts forward guiding opinions on the construction and operation of the HSE system.
文摘With the development of modern educational concepts and technologies,corporate financial audit is facing unprecedented challenges and opportunities.This paper first analyzes the new characteristics of corporate financial audit in the context of modern education,including the widespread application of digital audit tools,the diversification of audit content,and the increased requirements for audit efficiency.Then,it explores the innovative practices in corporate financial audit,such as the introduction of big data analysis technology,the construction of intelligent audit platforms,and the implementation of continuous audit.The paper also conducts an in-depth study on the impact of these innovative practices on the processes,quality,and risk management of corporate financial audit.Finally,it summarizes the effectiveness of the innovation and practice of corporate financial audit in the context of modern education,and looks forward to future development trends,providing references for theoretical research and practical operations in related fields.
