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Time for Action: Audit, Accountability and Confidential Enquiries into Maternal Deaths in Nigeria
Julia Hussein, Friday Okonofua
African Journal of Reproductive Health , 2012,
Abstract: Improving the quality of care is essential for achieving reductions in maternal mortality. Audit is one of the methods which can be used to simultaneously assess as well as improve quality. This commentary discusses one type of audit – confidential enquiries into maternal death. We believe that the enthusiasm for establishing a confidential enquiry system in Nigeria is growing. The challenges faced in setting up an audit system are discussed and 6 steps are proposed to locate the conduct of a confidential enquiry as part of a set of activities which will take cognizance of existing know-how, create shared ownership and provide a coherent picture of needs and information gaps in the provision of quality maternity services. Having such a system in place can be a route towards achieving a progressive vision of accountability for the reduction of maternal mortality in Nigeria.
基于国家治理现代化视角的自然资源资产离任审计研究
Natural Resource Assets Accountability Audit: A Perspective of State Governance Modernization
 [PDF]

李胜,阳立高
- , 2016,
Abstract: 在领导干部自然资源资产离任审计现代化过程中,存在审计汲取能力不足、缺乏审计共识、制度建构不健全、公民参与不足和组织体制内部权责不明等问题。推进自然资源资产离任审计现代化,关键是要结合现存问题与风险,从制度化、民主化、高效化和协调化等方面完善审计体系和提高审计能力。
Under the adverse situation of resource constraints trend, serious environmental pollution, ecological degradation, from the perspective of national management modernization,to make natural resources assets off-office auditing of leading cadres is conducive to effectively protect and of resources and environment, which is of great significance. The paper constructs a structural model of natural resource assets accountability audit modernization, and use the model to analyze the difficulties and obstacles of natural resource assets accountability audit modernization. The analysis shows that: it is still faced with such problems as lack of resource abstraction ability, unanimity of auditing consensus, lag of system construction, inhibition of citizen participation and ambiguity of power and responsibility within the organization. There are many paths to promote the modernization of natural resource assets accountability audit, but the key is to combine the existing problems, from perfect the audit system and improve the audit ability in the aspects of institutionalization, democratization, efficiency and coordination.
Legitimacy and Accountability of Independent Regulatory Agencies: A Critical Review
Martino Maggetti
Living Reviews in Democracy , 2010,
Abstract: This article reviews the literature that deals with the puzzle of legitimizing regulatory governance, paying special attention to the accountability of independent regulatory agencies. The discussionbegins by presenting conventional arguments regarding the democratic deficit of the regulatory state. Then, two alternative sources of legitimacy are presented: the positive evaluation of regulatory performance by citizens (that is, the substantial component of what Majone calls non-majoritarian legitimacy); and the existing approaches to ensuring agency accountability (the procedural component). The last section offers some insights concerning new forms of accountability, namely with reference to the establishment and ongoing consolidation of formal and informal networks of regulators.
Auditing and Accountability Mechanism in the Public Sector  [PDF]
Rafiu Oyesola Salawu,Oyedokun Agbeja
The International Journal of Applied Economics and Finance , 2007,
Abstract: The study examined the procedures and guidelines employed in the audit of public sector accounts in line with statutory and professional requirements. It also ascertained the extent to which accountability, effectiveness and efficiency of audit mechanism are being promoted in Osun state. Data were gathered through questionnaires administered to the staff of the state’s Auditor-General’s office, together with an interview with the Auditor-General of the State on the problems facing the audit and accountability system of the state. Cross tabulations and Chi-square were used to analyze the data. The study revealed that the internal control systems in the state are very weak; audit procedures and accountability are as well ineffective due to political interference and skills of some auditing staff. Based on the findings, an effective internal control system free from interference is needed. There is also the need for upgrading the skills of auditing personnel and also strict adherence to statutory and professional standards. Some of these changes require political will at both Federal and State government levels.
An Audit Logic for Accountability  [PDF]
J. G. Cederquist,R. Corin,M. A. C. Dekker,S. Etalle,J. I. den Hartog
Computer Science , 2005,
Abstract: We describe and implement a policy language. In our system, agents can distribute data along with usage policies in a decentralized architecture. Our language supports the specification of conditions and obligations, and also the possibility to refine policies. In our framework, the compliance with usage policies is not actively enforced. However, agents are accountable for their actions, and may be audited by an authority requiring justifications.
The clinical burden of malaria in Nairobi: a historical review and contemporary audit
Sandra A Mudhune, Emelda A Okiro, Abdisalan M Noor, Dejan Zurovac, Elizabeth Juma, Sam A Ochola, Robert W Snow
Malaria Journal , 2011, DOI: 10.1186/1475-2875-10-138
Abstract: A review of historical reported malaria case burdens since 1911 within Nairobi was undertaken using archived government and city council reports. Contemporary information on out-patient case burdens due to malaria were assembled from the National Health Management and Information System (HMIS). Finally, an audit of 22 randomly selected health facilities within Nairobi was undertaken covering 12 months 2009-2010. The audit included interviews with health workers, and a checklist of commodities and guidelines necessary to diagnose, treat and record malaria.From the 1930's through to the mid-1960's malaria incidence declined coincidental with rapid population growth. During this period malaria notification and prevention were a priority for the city council. From 2001-2008 reporting systems for malaria were inadequate to define the extent or distribution of malaria risk within Nairobi. A more detailed facility review suggests, however that malaria remains a common diagnosis (11% of all paediatric diagnoses made) and where laboratories (n = 15) exist slide positivity rates are on average 15%. Information on the quality of diagnosis, slide reading and whether those reported as positive were imported infections was not established. The facilities and health workers included in this study were not universally prepared to treat malaria according to national guidelines or identify foci of risks due to shortages of national first-line drugs, inadequate record keeping and a view among some health workers (17%) that slide negative patients could still have malaria.Combined with historical evidence there is a strong suggestion that very low risks of locally acquired malaria exist today within Nairobi's city limits and this requires further investigation. To be prepared for effective prevention and case-management of malaria among a diverse, mobile population in Nairobi requires a major paradigm shift and investment in improved quality of malaria diagnosis and case management, he
The Process of Accountability
Sayed Ahmed Naqi
International Business Management , 2012,
Abstract: This study underscores the need to recognise accountability as a dynamic two-way process that rests on recognising the role of the same individual/group as an "accounter" at one level and an "accountee" at another. Using this argument, elements of an effective accountability process have been identified which primarily highlight the fact that actors in an accountability relationship are also accountable for the accountability process itself. This study argues that accountability literature, because of increasing conceptual fuzziness, is at a crossroad where lack of urgency in developing a robust framework is likely to make accountability ineffectual. Relevant literature on accountability is reviewed and the need for a framework is identified. Using stakeholders’ theory as a starting point and existing literature as a guide, disparate findings are collated to present elements of a robust accountability process which can serve as the foundation of a dynamic, realistic and cohesive accountability framework. An analysis of accountability elements indicate that a vigorous accountability process should allow optimum freedom of choice to the accountee, as excessive controls not only stifle initiatives but tend to erode accountability of the accountee. The study identifies the need for role clarity and thus clear description of expectations, consequences and choices by accounters. Since an accountee’s personal moral values have a profound affect on how expectations and consequences are perceived and how accountability sources and their respective interests are optimised to their advantage, an accounter also bear some responsibility for situational shortcomings of an accountee. The study identifies distinct accountability facilitators that play an important role in improving an accountability mechanism. The focus in this study on mediators as non-stakeholders not only redefines the role of auditors but also cuts across traditional debates by allowing for the possibility of involving more qualified non-stakeholders as mediators to add credibility to the accountability process. The study distinguishes accountability medium from accountability mediators and highlights the need for refinement and expansion in accountability mediums. It identifies transparency as an objective and uniform measure of a result driven accountability process.
What do we know about how to do audit and feedback? Pitfalls in applying evidence from a systematic review
R Foy, MP Eccles, G Jamtvedt, J Young, JM Grimshaw, R Baker
BMC Health Services Research , 2005, DOI: 10.1186/1472-6963-5-50
Abstract: We selected an important chronic disease encountered in primary care: diabetes mellitus. We identified recommendations from National Institute for Clinical Excellence (NICE) guidance on conducting audit and generated questions which would be relevant to any attempt to operationalise audit and feedback in a healthcare service setting. We explored the extent to which a systematic review of audit and feedback could provide practical guidance about whether audit and feedback should be used to improve quality of diabetes care and, if so, how audit and feedback could be optimised.National guidance suggests the importance of securing the right organisational conditions and processes. Review evidence suggests that audit and feedback can be effective in changing healthcare professional practice. However, the available evidence says relatively little about the detail of how to use audit and feedback most efficiently.Audit and feedback will continue to be an unreliable approach to quality improvement until we learn how and when it works best. Conceptualising audit and feedback within a theoretical framework offers a way forward.A range of strategies exist to promote the uptake of clinical research findings into the routine care of patients. They seek to change the behaviour of healthcare professionals and thereby improve the quality of patient care (Table 1). For each of these strategies a number of trials of their effectiveness have been drawn together within systematic reviews.[1,2] By examining interventions in a range of settings and circumstances such reviews aim to produce generalisable messages about the effectiveness or otherwise of these interventions.All healthcare systems are concerned with improving the quality of care that they deliver as demonstrated by their establishment of structures (such as the UK NHS National Institute for Clinical Excellence (NICE], the Australian National Institute for Clinical Studies) and high profile reports.[3] Across countries clinic
The Accountability Bind  [cached]
Katrina Bulkley
Education Policy Analysis Archives , 2001,
Abstract: Charter schools involve a trading of autonomy for accountability. This accountability comes through two forces—markets through the choices of parents and students, and accountability to government through the writing of contracts that must be renewed for schools to continue to operate. Charter schools are supposed to be more accountable for educational performance than traditional public schools because authorizers have the ability to revoke charter contracts. Here, I focus on one central component of accountability to government: performance accountability or accountability for educational outcomes to charter school authorizers through the revocation or non-renewal of charter contracts. In this paper, I suggest that contract-based accountability for educational performance in charter schools may not be working as proponents argued it would. This article explores some explanations for why there are very few examples of charter schools that have been closed primarily because of failure to demonstrate educational performance or improvement. Future work will need to test if these challenges for authorizers hold in a variety of contexts. The conclusion examines the implications of these findings for the future of charter school accountability.
Audit Market Concentration and Its Influence on Audit Quality  [cached]
Patrick Velte,Markus Stiglbauer
International Business Research , 2012, DOI: 10.5539/ibr.v5n11p146
Abstract: This paper focuses on audit market concentration of listed firms which is characterized by an oligopoly of “Big Four” audit firms. Hence a state of the art analysis of the status quo of concentration measurement has been conducted on the audit market from an international perspective. Thereby risks and causes of concentration development have been assessed along with the current regulatory proposals of the European Commission (EC). After a discussion of conventional measurement methods of audit market concentration, our paper gives a review of previous empirical results of audit market concentration for EU and non EU-member states. Results show that EC reforms cannot clearly be related to increase audit quality but increasing transaction costs.
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