Correlates of External Quality Assessment and Improvement Programs in Internal Auditing: A Study of 68 Countries

2016 ◽  
Vol 15 (2) ◽  
pp. 53-71 ◽  
Author(s):  
Steven M. DeSimone ◽  
Mohammad Abdolmohammadi
Keyword(s):  
Quality Assessment ◽  
Audit Committee ◽  
External Quality Assessment ◽  
Internal Audit ◽  
Data Availability ◽  
Internal Quality ◽  
External Quality ◽  
Improvement Programs ◽  
Quality Assessment And Improvement ◽  
Committee Involvement

ABSTRACT We use survey responses from 1,053 chief audit executives (CAEs) of public companies located in 68 countries to investigate the theoretical correlates of the use of external quality assessment and improvement programs (ExternalQAIP) for the Internal Audit Function (IAF). Our test variables are (1) internal quality assessment and improvement programs (InternalQAIP) and its related components and IAF performance measures, (2) chief audit executive competence, (3) audit committee involvement with the internal audit, (4) IAF age, (5) IAF outsourcing status (in-house or outsourced), and (6) the nature of the IAF's work (work performed by IAF). We find support for our hypothesized associations between various measures of InternalQAIP and ExternalQAIP. We also find significant and positive results for associations between audit committee involvement and IAF age and ExternalQAIP. However, we do not find significant results for in-house or outsourcing of internal audit activities, CAE competence, or control variables. Our results should be of interest to management, CAEs, corporate boards, regulators, and external auditors. Data Availability: Please contact The Institute of Internal Auditors Research Foundation (IIARF) that owns the CBOK (2010) database used in this study.

Combi scheme: new combined internal/external quality-assessment scheme in The Netherlands

1991 ◽  
Vol 37 (7) ◽  
pp. 1196-1204 ◽  
Author(s):  
Herman Steigstra ◽  
Rob T Jansen ◽  
Henk Baadenhuijsen
Keyword(s):  
The Netherlands ◽  
Quality Assessment ◽  
Internal Control ◽  
External Quality Assessment ◽  
Clinical Chemistry ◽  
Laboratory Data ◽  
Data Communication ◽  
Professional Organization ◽  
Internal Quality ◽  
External Quality

Abstract The Dutch Foundation for Quality Assessment in Clinical Chemistry (SKZL) is the professional organization that conducts external quality-assessment schemes in The Netherlands. However, such schemes in fact assess the performance of the internal quality-control systems of the participating laboratories. In this paper we describe a new concept, relating the data for internal control materials with those for external samples and thereby leading to a combined external/internal scheme (Combi). The statistical principles underlying the Combi scheme are discussed and examples of the graphical presentation of the results are shown. Because the laboratory data are transmitted over the public telephone system to the computers of the SKZL, we also describe the principles of the data communication. At two-month intervals a statistical presentation is sent to all participants. The central database is updated daily with the received results, making possible an on-line consultation regarding the statistics of the accumulated findings of the control materials in use.

Applicability of various quality-control sera to assay of high-density lipoprotein cholesterol.

1980 ◽  
Vol 26 (7) ◽  
pp. 903-907
Author(s):  
D G Bullock ◽  
T J Carter ◽  
S V Hughes
Keyword(s):  
Quality Control ◽  
High Density Lipoprotein ◽  
Quality Assessment ◽  
High Density Lipoprotein Cholesterol ◽  
External Quality Assessment ◽  
Density Lipoprotein ◽  
High Density ◽  
Lipoprotein Cholesterol ◽  
Internal Quality ◽  
External Quality

Abstract Effective internal quality control and external quality assessment of high-density lipoprotein cholesterol assay is made difficult by analyte instability, and the suitability of quality-control sera for this purpose has not been studied. We have therefore investigated the properties of 25 different control sera from 15 suppliers by estimating within-batch precision for the two precipitation procedures used most widely (phosphotungstate/Mg2+ and heparin/Mn2+ with enzymic measurement of cholesterol. Some sera had properties similar to those of fresh human serum, but others demonstrated poor precision for one or both procedures or contained apparent high-density lipoprotein cholesterol in unphysiological concentrations. A study of six sera indicated that between-batch precision was consistent with the within-batch findings. We found that eight of the 25 batches of quality-control serum we investigated may be used for internal quality control and external quality assessment of high-density lipoprotein cholesterol assay.

Department of pathology and laboratory medicine at Jigme Dorji Wangchuck National Referral Hospital striving for quality: external quality assessment scheme in hematology

2016 ◽  
Vol 2 (1) ◽  
pp. 5-10
Author(s):  
Kuenzang Dorji ◽  
Rixin Jamtsho ◽  
Puja D. Samal ◽  
Partab Rai ◽  
Dorji Wangchuk
Keyword(s):  
Quality Assessment ◽  
External Quality Assessment ◽  
Internal Quality ◽  
External Quality ◽  
External Quality Assessment Scheme ◽  
Gradual Improvement ◽  
Laboratory Services ◽  
Effective System ◽  
Corrective Actions

Introduction: Quality Assurance comprising External Quality Assessment Scheme (EQAS) and Internal Quality Control (IQC) is an indispensible part of the laboratory analytical process to ensure reliable results from the laboratories. However, due to various challenges in many developing countries such as limitations in resources and manpower, EQAS samples are often given less importance at laboratories. The objective of this study is to assess performance on hematology EQAS samples received from Pacific Paramedical Training Center- External Quality Assesment Scheme (PPTC-EQAS) and International External Quality Assesment Scheme-United Kingdom (IEQAS-UK)since 2007 and 2008 respectively. The findings from this study will be helpful to establish an effective system to ensure timely follow up and corrective actions to improve the quality of laboratory services. Methods:The feedback of the EQAS results submitted thrice a year to the PPTC-EQAS and six times a year to the IEQAS-UK since 2007 and 2008 respectively were reviewed to assess the laboratory’s performance and to determine the effectiveness of EQAS participation for improving the performance of laboratory hematology in Bhutan. Results:For PPTC-EQAS, the average yearly scores were 69.00%, 75.00%, 87.66%, 87.50%, 70.00%, 80.33%, 80.50%, 85.00% for the years 2007-2014. For IEQAS-UK, the average yearly scores were 76.66%, 75.95%, 77.91%, 85.83%, 92.50%, 63.88% and 98.14% for the years 2008-2014. Our results show inconsistent performances on both EQAS samples despite gradual improvement over the last seven years. Conclusions:We conclude that, strengthening the system for regular follow up and implementing corrective actions for the outlying results in addition to replacement of the equipment could improve the trend and ensure consistency of the performance.

The application of Six Sigma to perform quality analyses of plasma proteins

2019 ◽  
Vol 57 (2) ◽  
pp. 121-127
Author(s):  
Fumeng Yang ◽  
Wenjun Wang ◽  
Qian Liu ◽  
Xizhen Wang ◽  
Guangrong Bian ◽  
...  
Keyword(s):  
Quality Control ◽  
Quality Assessment ◽  
Six Sigma ◽  
Plasma Proteins ◽  
External Quality Assessment ◽  
Internal Quality ◽  
C Reactive Protein ◽  
External Quality ◽  
Reactive Protein ◽  
Assessment Standards

Background The Six Sigma theory is an important tool for laboratory quality management. It has been widely used in clinical chemistry, haematology and other disciplines. The aim of our study was to evaluate the analytical performance of plasma proteins by application of Sigma metric and to compare the differences among three different allowable total errors in evaluating the analytical performance of plasma proteins. Methods Three different allowable total error values were used as quality goals. Data from an external quality assessment were used as bias, and the cumulative coefficient of variation in internal quality control data was used to represent the amount of imprecision during the same period. Sigma metric of analytes was calculated using the above data. The quality goal index was calculated to provide corrected measures for continuous improvements in analytical quality. Results The Sigma metric was highest using the external quality assessment standards of China: it was sigma ≥6 or higher in 57.1% of plasma proteins. But Sigma metric was lower by using RiliBÄK or biological variation standards. IgG, C3 and C-reactive protein all required quality improvements in imprecision. A single-rule 13s for internal quality control was recommended for IgA, IgM, C4 and rheumatoid factor, whereas multiple rules (13s/22s/R4s) were recommended for IgG, C3 and C-reactive protein, according to the external quality assessment standards of China. Conclusions Different quality goals can lead to different Sigma metric for the same analyte. As the lowest acceptable standard in clinical practice, the external quality assessment standard of China can guide laboratories to formulate reasonable quality improvement programmes.

Correlates of Co-Sourcing/Outsourcing of Internal Audit Activities

2013 ◽  
Vol 32 (3) ◽  
pp. 69-85 ◽  
Author(s):  
Mohammad Abdolmohammadi
Keyword(s):  
Audit Committee ◽  
Value Added ◽  
Internal Audit ◽  
Data Availability ◽  
Control Variables ◽  
Multinational Organizations ◽  
Internal Auditors ◽  
For Profit ◽  
Governmental Organizations ◽  
Committee Involvement

SUMMARY: I use responses from 1,059 chief audit executives (CAEs) of organizations located in Australia, Canada, New Zealand, South Africa, the U.K./Ireland, and the U.S. to investigate several correlates of co-sourcing and/or outsourcing (hereafter, simply “outsourcing”) of internal audit activities. An important finding of the study is that audit committee involvement is positively and significantly associated with outsourcing of internal audit activities. Interactions of audit committee involvement with organization size and location generally indicate that medium and large international/multinational organizations with audit committee involvement outsource more than medium and large local/national organizations with no audit committee involvement. Analysis of control variables produces significance for an inverse relationship between outsourcing and value-added activities of the internal audit function, and for positive relationships between outsourcing and missing skill set and audit staff vacancies. Other control variables, such as CAE age, college degree (graduate/undergraduate), major (accounting versus others), internal audit certification, and regular meetings with the audit committee do not show significant associations with outsourcing. Also, country of residence (U.S. versus other Anglo-culture countries) is not significant, but for-profit organizations outsource significantly more of their internal audit activities than not-for-profit/governmental organizations. Data Availability: Please contact the Institute of Internal Auditors Research Foundation, which owns the CBOK (2010) database used in this study.

scholarly journals PROFESSIONALISM OF EVALUATORS CARRYING OUT EXTERNAL QUALITY ASSESSMENT OF GENERAL EDUCATION SCHOOL ACTIVITY: SITUATION IN LITHUANIA

2011 ◽  
Vol 3 (2) ◽  
pp. 21-30
Author(s):  
Dalia Survutaitė
Keyword(s):  
General Education ◽  
Quality Assessment ◽  
External Quality Assessment ◽  
Comprehensive School ◽  
Internal Quality ◽  
External Quality ◽  
External Assessment ◽  
Activity Assessment ◽  
External Evaluators ◽  
School Activity

Education and Culture documents (2004) point out that assessment of school activity quali-ty is a mandatory precondition striving for implementation of the Lisbon strategy. EU and national documents (Lithuanian State Long-Term Development Strategy, 2002; State Education Strategy, 2003; Programme of Government of the Republic of Lithuania, 2004; Education Monitoring Pro-cedure 2005;) are implemented in Lithuania on a par with other countries that carry out European education reform; new models for quality management of education as a service are introduced as well as emerging modern culture of self-evaluation and evaluation of activity. The main focus of the methodologies (Internal Audit Methodology for Comprehensive Schools, 2004; External Au-dit of School Management and Educational Proceeding Improvement, 2005; Description of Proce-dure for Internal Quality Audit of Comprehensive School Activity, 2007; Description of Procedure for Internal Quality Assessment of Comprehensive School Activity, 2009) under implementation is laid not on the analysis of documents regulating the activity of the organisation and on imposing punishments but on the quality assessment when the process is observed directly, when there occurs communication with teachers, school learners, school administration, other school staff members, stakeholders and when the outcome is evaluated. External assessment of school activity is carried out in Lithuania through implementation of modern organisational–structural elements. One of the most essential features constructing an ex-ternal school activity assessment system is its constant renewal, which is based on reflection and application of applied research data. External evaluator of school activity is a factor, which deter-mines not only data collection and their interpretation but also improvement of teacher’s activity and change in school culture. Therefore, preparation of external evaluators and their acquired competences call for a particular attention. This article presents the conception of external evaluators’ competences, analyses the opin-ion of Lithuanian teachers regarding competences of evaluators, who carry out activity assessment in Lithuanian general education schools. The roles of external evaluators are described and profes-sionalism of external evaluators is analysed. The article also reveals teachers’ opinions about com-petences of external quality assessment evaluators, which were surveyed applying quality research methods (focus group). Teachers perceive external activity quality assessment conducted in Lithuanian general ed-ucation schools as a very intensive process, where professional evaluators act as an organised team. The whole process is understood as prophylaxis or examination, when a reliable diagnosing of school activity spheres is carried out. The teachers’ survey regarding their opinion about the external assessment of activity quali-ty conducted in their school revealed that the respondents were satisfied with external assessment, which was based on identification of the good sides and strengthening of the good practice. Being rather critical and self–critical, teachers have formed an increased expectation to more intensively feel rhetoric of external evaluators regarding organisation of education process. The respondents long for independent and unbiased expanded comments from evaluators, which would point to the strong spheres of teacher’s educational activity, would disseminate this information in the school community and national education system. External evaluators of general education schools have to meet certain requirements that are defined through qualification requirements and competences that are necessary for an evaluator who aims to improve the school. Formal qualification requirements (higher pedagogical education, experience in pedagogical work, awareness of documents regulating education activity) are satis-fied but problems are faced when principles, values, self–perception and positive attitude to the environment of an evaluator of school activity quality are analysed. Considerate, attentive and discrete evaluators increase the degree of positive while observing, recording and analysing teach-ing/learning processes. The majority of teachers appreciate unbiased and expert evaluation, which is perceived as assessment and enhancement of own activity or that of school as well as encouragement to direct their activity towards renewal. Key words: external evaluator, professionalism, activity quality assessment.

Uncertainty in measurement for 43 biochemistry, immunoassay, and hemostasis routine analytes evaluated by a method using only external quality assessment data

2015 ◽  
Vol 53 (11) ◽  
Author(s):  
Gladys Matar ◽  
Bernard Poggi ◽  
Roland Meley ◽  
Chantal Bon ◽  
Laurence Chardon ◽  
...  
Keyword(s):  
Quality Assessment ◽  
External Quality Assessment ◽  
Peer Group ◽  
Estimation Methods ◽  
Internal Quality ◽  
Factor V ◽  
External Quality ◽  
Uncertainty In Measurement ◽  
Target Values ◽  
Eqa Schemes

AbstractInternational organizations require from medical laboratories a quantitative statement of the uncertainty in measurement (UM) to help interpret patient results. The French accreditation body (COFRAC) recommends an approach (SH GTA 14 IQC/EQA method) using both internal quality control (IQC) and external quality assessment (EQA) data. The aim of this work was to validate an alternative way to quantify UM using only EQA results without any need for IQC data. This simple and practical method, which has already been described as the long-term evaluation of the UM (LTUM), is based on linear regression between data obtained by participants in EQA schemes and target values. We used it for 43 routine analytes covering biochemistry, immunoassay, and hemostasis fields.Data from 50 laboratories participating in ProBioQual (PBQ) EQA schemes over 25 months were used to obtain estimates of the median and 90th percentile LTUM and to compare them to the usual analytical goals. Then, the two UM estimation methods were compared using data from 20 laboratories participating in both IQC and EQA schemes.Median LTUMs ranged from 2.9% (sodium) to 16.3% (bicarbonates) for biochemistry analytes, from 12.6% (prothrombin time) to 18.4% (factor V) for hemostasis analytes when using the mean of all participants, and were around 10% for immunoassays when using the peer-group mean. Median LTUMs were, in most cases, slightly lower than those obtained with the SH GTA 14 method, whatever the concentration level.LTUM is a simple and convenient method that gives UM estimates that are reliable and comparable to those of recommended methods. Therefore, proficiency testing (PT) organizers are allowed to provide participants with an additional UM estimate using only EQA data and which could be updated at the end of each survey.

scholarly journals External Quality Assessment of Glycated Hemoglobin in Iran: Comparison of Five Different Commercial Methods with Two Different Total Allowable Errors

2018 ◽  
Vol 37 (4) ◽  
pp. 397-405
Author(s):  
Fereshteh Atabi ◽  
Reza Mohammadi
Keyword(s):  
Quality Assessment ◽  
Glycated Hemoglobin ◽  
External Quality Assessment ◽  
Critical Role ◽  
Measuring Method ◽  
Internal Quality ◽  
Pass Rates ◽  
External Quality ◽  
Method Performance ◽  
Target Values

Summary Background: Glycated hemoglobin (HbA1c) measuring has a critical role in the monitoring and diagnosis of diabetes. So, the analytical performance of its measuring method must be acceptable. Clinical laboratories should continuously monitor the performance of their commercial methods, both by using proper internal quality control (IQC) and by participating in external quality assessment schemes (EQAS). Methods: In January and August 2016, two different freshly prepared commutable patient QC samples were sent to over 1000 laboratories, but 682 and 925 different laboratories which were used five common commercial methods for measuring HbA1c, included in this study during 23th and 24th runs of the external quality assessment program (EQAP), respectively. Target values for total group and also for peer groups were calculated. The performance of each method and laboratory were determined according to two different allowable total errors (TEa), including ±6% and ±20%, which are suggested by the National Glycohemoglobin Standardization Program (NGSP) and Reference Health Laboratory of Iran, respectively. Results: Considering TEa of ±20% in evaluating HbA1c commercial methods and laboratory performances, pass rates ranged from 97% to 98% during EQAP-23 and EQAP-24, respectively. But when this evaluation was performed according to TEa of ±6%, pass rates decreased significantly to 60% and 62%, respectively. Conclusions: Using improper analytical goals has led to misinterpretation of EQA results. In order to maintain the clinical usefulness of HbA1c results, we need to reduce TEa of ±20% to ±6% and improve HbA1c measuring method performance. Although, with TEa of ±6% our pass rates are not so bad.

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