MATERIALITY THRESHOLDS IN CONTINUOUS AUDITING: RESEARCH AGENDA AND TRAINING MATERIALS

2014 ◽  
Vol 14 (1) ◽  
pp. 7-26
Author(s):  
El-Hussein El-Masry
BMJ Open ◽  
2021 ◽  
Vol 11 (3) ◽  
pp. e047118
Author(s):  
Joanne Welsh ◽  
Mechthild M Gross ◽  
Claudia Hanson ◽  
Hashim Hounkpatin ◽  
Ann-Beth Moller

IntroductionMaternal and neonatal mortality are disproportionally high in low-and middle-income countries. In 2017 the global maternal mortality ratio was estimated to be 211 per 100 000 live births. An estimated 66% of these deaths occurred in sub-Saharan Africa. Training programmes that aim to prepare providers of midwifery care vary considerably across sub-Saharan Africa in terms of length, content and quality. To overcome the shortfalls of pre-service training and support the provision of quality care, in-service training packages for providers of midwifery care have been developed and implemented in many countries in sub-Saharan Africa. We aim to identify what in-service education and training materials have been used for providers of midwifery care between 2000 and 2020 and map their content to the International Confederation of Midwives’ Essential Competencies for Midwifery Practice (ICM Competencies), and the Lancet Midwifery Series Quality Maternal and Newborn Care (QMNC) framework.Methods and analysisA search will be conducted for the years 2000–2020 in Cumulative Index of Nursing and Allied Health Literature, PubMed/MEDLINE, Social Sciences Citation Index, African Index Medicus and Google Scholar. A manual search of reference lists from identified studies and a hand search of literature from international partner organisations will be performed. Information retrieved will include study context, providers trained, focus of training and design of training. Original content of identified education and training materials will be obtained and mapped to the ICM Competencies and the Lancet Series QMNC.Ethics and disseminationA scoping review is a secondary analysis of published literature and does not require ethical approval. This scoping review will give an overview of the education and training materials used for in-service training for providers of midwifery care in sub-Saharan Africa. Mapping the content of these education and training materials to the ICM Competencies and The Lancet Series QMNC will allow us to assess their appropriateness. Findings from the review will be reflected to stakeholders involved in the design and implementation of such materials. Additionally, findings will be published in a peer-reviewed journal, and used to inform the design and content of an in-service training package for providers of midwifery care as part of the Action Leveraging Evidence to Reduce perinatal morTality and morbidity (ALERT) study, (https://alert.ki.se/) a multi-country study in Benin, Malawi, Tanzania and Uganda.Trial registration numberPACTR202006793783148; Post-results.


2020 ◽  
Vol 4 (6) ◽  
Author(s):  
Azwar Iskandar ◽  
Achmat Subekan

The objectives of this research are to: (i) evaluate the trainees’s satisfaction on trainers and training performance; (ii) evaluate learning gain or improvement of trainees’s skills, knowledge, and attitude after training; and (iii) know the significant obstacles that can reduce the effectiveness of training. Using the Kirkpatrick Evaluation Model through questionnaire, interview, and descriptive statistics method, this research reveals that: (i) the overall aspect of the implementation evaluation was assessed by participants in the good category although it could not meet the level of expectations of participants that could be seen from the ratio of the average total perception to reality below 100%. On the other hand, the trainers aspect has been able to meet the expectations of participants where the overall level of trainers performance has been assessed by participants and entered into the category of very good; (ii) the results of the evaluation analysis at Level 2 (learning gain) show that most participants graduate with good predicate and get an up/up score so that it can be said that participants have gained additional knowledge after attending the training; (iii) although in general the evaluation results showed good results, there are still some obstacles faced by participants in attending the training. In terms of organizing, participants generally complained about inadequate internet quality in some areas. Meanwhile, in the trainers aspect, participants generally give feedback that teachers can multiply case studies and raise the latest issues in the confectionery of problems related to training materials.


2020 ◽  
Vol 15 (2) ◽  
pp. 205-217
Author(s):  
Petros Lois ◽  
George Drogalas ◽  
Alkiviadis Karagiorgos ◽  
Kostantinos Tsikalakis

PurposeThe aim of this study is to examine continuous auditing in the digital age from the perspective of audit firm employees. It also investigates contemporary factors affecting continuous auditing, as well as the techniques that could be utilised for its implementation.Design/methodology/approachInternal audit departments of private companies were contacted via email and given a questionnaire developed based on the extant literature. The sample consisted of 105 individuals employed in the largest audit institutions in Greece. Data were analysed using multiple regression.FindingsAs expected, technological advances are indispensable for the establishment of an effective digital auditing system. The impact of data protection measures against cyber-attacks as well as employees' skills and training were found to be significant. Particular attention should be given to the preparation and building of virtual auditing teams.Research limitations/implicationsThe fact that the digital era is still nascent with its final outcomes not yet visible makes it difficult to produce accurate predictions and draw conclusions. Further, there is a need to survey salient stakeholders in other country contexts beyond Greece pursuant of producing generalisable results.Practical implicationsThe actions taken by companies to ensure cyber security and the formation of virtual teams were found to be highly significant for the implementation of a real-time auditing process. Traditionally, factors such as cost and time play an important role in optimising internal continuous auditing. Technological advancements combined with careful, strategic and case-specific implementation have the potential to enhance the efficacy of older methods.Social implicationsThe positive propensity of staff to adopt technology and modern techniques illustrates how implementation difficulties can be overcome through the redefinition and scheduling of an organisation's objectives and training of its personnel.Originality/valueAudit firm employees highlighted the protection of personal data, the avoidance of cyber-attacks and training as major continuous internal auditing goals. The results indicate acceptance towards technology and modern techniques, provided companies ensure adequate preparation and staff training conditions.


1989 ◽  
Vol 21 (3) ◽  
pp. 120 ◽  
Author(s):  
Katherine A. Forrest ◽  
Janice M. Swanson ◽  
Douglas E. Beckstein

2019 ◽  
Vol 8 (7) ◽  
pp. 311 ◽  
Author(s):  
Patrick Dills ◽  
Amy Stevermer ◽  
Tony Mancus ◽  
Bryan Guarente ◽  
Tim Alberta ◽  
...  

Since 1989, the COMET<sup>&#xAE;</sup> Program&#x2019;s staff of instructional designers, scientists, graphic artists, and web developers has been creating targeted, effective, and scientifically sound instructional materials for the geosciences in multiple languages and formats. The majority of COMET training materials and services are available via COMET&#x2019;s online training portal, MetEd. MetEd hosts over 500 self-paced English-language lessons, which are freely available to registered users. The lessons cover a broad array of topics, including satellite meteorology, numerical weather prediction, hydrometeorology, oceanography, aviation weather, climate science, and decision support. Nearly 300 lessons have been translated to other languages. NOAA NESDIS, EUMETSAT, the Meteorological Service of Canada, and the US National Weather Service all provide funding and subject matter expertise for satellite training efforts at COMET. The COMET team is focused on helping our sponsors refine their learning objectives and produce instructional material that is focused on learner engagement, knowledge retention, and measurable performance improvement. The COMET Program has continually transformed its instructional approach to better meet the shifting needs of learners. Our satellite remote sensing educational and training materials provide sound foundational knowledge for existing and new satellite products paired with increasing opportunities to apply that knowledge.


Author(s):  
Jean E. Fox

Advanced Traveler Information Systems (ATIS) are in-vehicle computer systems that provide travel-related information (e.g., navigation assistance) to automobile drivers. ATIS has great potential to help drivers save time and money by leading them to their destination efficiently. However, there are great concerns that ATIS may interfere with driving performance. This study looked at the effects of ATIS use and the driver's age on driving performance in a high-fidelity driving simulator. The results indicate that ATIS use led to degraded driving performance in several measures. However, in some cases, the effects depended on age. Older drivers tended to be more cautious, while younger drivers tended to be more careless. These results suggest that ATIS systems and training materials may need to address the age-related differences in ATIS use and driving performance.


Author(s):  
Widiastuti Agustina Eko Setyowati ◽  
Sri Mulyani

IbM activities implemented is training for children in Panti Asuhan Yatim Puteri Aisyiyah Cabang Kota Barat dan Panti Asuhan Yatim Puteri Aisyiyah II Kadipiro to produce nata. The skills in producing nata are suitable for women orphanage because the methode is simple, the tools and materilas are easily obtained and can potentially be used as new enterpreneur. The methodology includes : 1) a test product manufacturing, 2) preparation of modules for training, 3) the provision of tools and training materials, 4) training in producing, harvesting and packing of nata, 5) mentoring activities of production and marketing. Results achieved from this activity are: 1) training activities to produce nata for women orphanage have been completed and get good responses from attendees, 2) trainees can produce 3 nata variant, i.e., nata de coco, nata de soya and nata de pina,3) organoleptic results include the aroma, color, flavor, texture and suppleness, it brings that overall, each variant of the nata has the same favorite level with a value of 5 (scale 7), 4) trainees has marketed its products directly and online by instagram address : @kenesnata.


2020 ◽  
Author(s):  

Despite the widely agreed importance of measuring quality of care (QoC), client perspectives are often missing from routine monitoring and studies. The Evidence Project has developed a package of validated, evidence-based tools and training materials to support governments and implementing partners in measuring and monitoring QoC. Measuring QoC from the clients’ perspective will help programs celebrate successes, target areas for improvement, and ultimately improve uptake and continuation of voluntary contraceptive use. This brief gives a brief overview of those findings.


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