scholarly journals Using Audit Programs to Improve Auditor Evidence Collection

2020 ◽  
pp. 0000-0000
Author(s):  
Jacqueline S Hammersley ◽  
Michael A Ricci
Keyword(s):  
Audit Quality ◽  
Task Goal ◽  
Relevant Evidence ◽  
New Information ◽  
Evidence Collection ◽  
Program Creation ◽  
Audit Program ◽  
Experience Difficulty

Auditors experience difficulty auditing accounts on which it is difficult to identify in advance all the evidence necessary to perform an effective audit. These accounts are challenging because they commonly require auditors to collect additional, relevant evidence in response to new information received during evidence collection. We address this experimentally by examining whether changing the focus of audit programs from plan-focused (i.e., focused on the planned audit procedures) to goal-focused (i.e., focused on the task goal) improves auditors' collection of relevant evidence that is not identifiable at audit program creation. We expect goal-focused auditors to remain open to more ways to achieve their goal. Consequently, we expect and find that goal-focused auditors collect more effective evidence than plan-focused auditors and follow-up more effectively on this evidence. This suggests that a goal-focused approach improves audit quality on tasks requiring auditors to flexibly respond to new information.

Children change their answers in response to neutral follow-up questions by a knowledgeable asker

2019 ◽  
Author(s):  
Elizabeth Bonawitz ◽  
Patrick Shafto ◽  
Yue Yu ◽  
Sophie Elizabeth Colby Bridgers ◽  
Aaron Gonzalez
Keyword(s):  
Social Learning ◽  
Belief Revision ◽  
Correct Answer ◽  
New Information ◽  
Common Practices ◽  
Parent Child

Burgeoning evidence suggests that when children observe data, they use knowledge of the demonstrator’s intent to augment learning. We propose that the effects of social learning may go beyond cases where children observe data, to cases where they receive no new information at all. We present a model of how simply asking a question a second time may lead to belief revision, when the questioner is expected to know the correct answer. We provide an analysis of the CHILDES corpus to show that these neutral follow-up questions are used in parent-child conversations. We then present three experiments investigating 4- and 5-year-old children’s reactions to neutral follow-up questions posed by ignorant or knowledgeable questioners. Children were more likely to change their answers in response to a neutral follow-up question from a knowledgeable questioner than an ignorant one. We discuss the implications of these results in the context of common practices in legal, educational, and experimental psychological settings.

scholarly journals The Ophthalmological Manifestations of Various Inborn Errors of Metabolism: A Narrative Review

2021 ◽  
Vol 9 (2) ◽  
pp. 137-144
Author(s):  
Abdolreza Medghalchi ◽  
◽  
Afagh Hassanzadeh Rad ◽  
Setila Dalili ◽  
◽  
...  
Keyword(s):  
Inborn Errors Of Metabolism ◽  
Genetic Disorders ◽  
Single Gene ◽  
Scientific Information ◽  
Narrative Review ◽  
Inborn Errors ◽  
Relevant Evidence ◽  
Ocular Manifestations ◽  
Inherited Metabolic Disorders

Context: Inborn errors of metabolism or Inherited Metabolic Disorders (IMD) are a class of genetic disorders that occur because of single-gene defects. Evidence Acquisition: In this narrative review article, the authors searched Institute for Scientific Information (ISI), Web of Science, PubMed, and Google Scholar for the relevant evidence. Results: The ocular manifestations of IMDs can be distinguished in different diseases such as Albinism, Cystinosis, Homocystinuria, and Sulfite oxidize deficiency, Mannosidosis, Fucosidosis, Sialidosis, etc. Conclusions: Due to the direct toxic mechanisms of abnormal metabolites on eyes and regarding the effect of eye monitoring on the follow-up, management, and treatment, a detailed ophthalmological assessment is essential.

scholarly journals Influence of Warning Statements on Understanding of the Negative Health Consequences of Smoking

2020 ◽  
Vol 22 (10) ◽  
pp. 1805-1815 ◽  
Author(s):  
Jessica K Pepper ◽  
Anh Nguyen Zarndt ◽  
Matthew E Eggers ◽  
James M Nonnemaker ◽  
David B Portnoy
Keyword(s):  
Cigarette Smoking ◽  
Treatment Condition ◽  
Public Understanding ◽  
Health Warnings ◽  
Health Consequences ◽  
Follow Up Study ◽  
New Information ◽  
The Us ◽  
Us Fda

Abstract Introduction Pursuant to the Tobacco Control Act (TCA), the US Food and Drug Administration (FDA) is developing new cigarette health warnings to convey the negative health consequences of cigarette smoking. Aims and Methods This study assessed which of 15 revised warning statements (10 on topics similar to TCA statements and 5 on other topics) promoted greater understanding of cigarette smoking risks relative to TCA statements. In February 2018, adolescent and adult smokers and adolescents susceptible to smoking (n = 2505) completed an online experiment. Control condition participants viewed TCA statements; treatment condition participants viewed combinations of TCA and revised statements. Analyses compared revised statements to TCA statements on the same health topic or to randomly selected TCA statements if there were no statements on the same topic. Results Relative to TCA statements, 12 of 15 revised statements were more likely to be considered new information, and 12 resulted in more self-reported learning. Three revised statements made participants think more about health risks than TCA statements; the reverse was true for one revised statement. Participants rated most TCA and revised statements as moderately believable and informative. Seven revised statements were found to be less believable and factual, and one revised statement more believable and factual. Treatment condition participants correctly selected more smoking-related health conditions than control condition participants (13.79 versus 12.42 of 25). Conclusions Findings suggest that revised statements can promote greater understanding of cigarette smoking risks. Results informed FDA’s selection of warning text that was paired with images for testing in a follow-up study. Implications The US FDA may adjust the text of the cigarette warning statements provided in the TCA if the revised statements promote greater public understanding of the negative health consequences of cigarette smoking. Most of the revised warning statements tested were more likely to be considered new information and resulted in more self-reported learning compared with paired TCA statements, providing support for using revised statements as part of cigarette health warnings. These results informed the development of pictorial cigarette warnings by FDA that were tested in a follow-up study and included in a proposed rule.

P4352Usefulness of speckle tracking echocardiography in the detection of ventricular mechanics changes after percutaneous intervention of coronary chronic total occlusions

2019 ◽  
Vol 40 (Supplement_1) ◽  
Author(s):  
P Mahia ◽  
P Salinas ◽  
N Gonzalo ◽  
F Islas ◽  
J Escaned ◽  
...  
Keyword(s):  
Speckle Tracking ◽  
Short Term ◽  
Chronic Total Occlusions ◽  
Ventricular Mechanics ◽  
Deformation Parameters ◽  
New Information ◽  
Myocardial Layers ◽  
Flow Restoration ◽  
Percutaneous Revascularization

Abstract Background Previous studies show contradictory results of the effect of chronic total occlusions (CTO) revascularization on LVEF. Deformation parameters based on speckle tracking (2D-ST) echo allows the evaluation of the systolic regional function. Purpose To examine the usefulness of 2D-ST to detect changes in regional ventricular mechanics in a consecutive cohort of patients with successful CTO percutaneous revascularization. Methods Prospective study that included 13 consecutive patients (72±8 y, 85% men). Revascularization was justified based on the evidence of viability of the underlying territory. 2D-ST was performed before, one and three months after of the procedure. Based on 16 segments model (n: 208), these were classified in two groups (dependent/non-dependent) according to their relationship with the treated CTO. Strain rate (Sr) and Strain (S) of the three myocardial layers were measured. Results 208 segments analyzed. 62 (30%) perfusion dependent, (mean 5 segments/patient), non-dependent: 146 (70%). During follow-up (median: 3.3 m), there were no significant differences with respect to LVEF (56±6 vs. 59±6, p: 0.2). Although non-dependent segments showed no significant changes of deformation parameters after the procedure, dependent segments showed an increase (Δ) of both the S and Sr, being statistically significant the Δ of the three layers S at 3 months vs. non-dependent. Table 1 PRE POST p Δ Non-Dependent segments (N: 146)   S-epicardial −16.6±4.9 −16.0±4.0 0.06 0.6±4.0   S-mesocardiac −17.4±4.8 −16.8±4.2 0.08 0.6±3.9   S-endocardial −18.1±5.1 −17.7±4.9 0.337 0.4±4.5   Sr −1.15±0.4 −1.09±0.4 0.080 0.07±0.47 Dependent segments (N: 62)   S-epicardial −13.7±5.8 −16.3±4.5 <0.001 −2.6±5.2*   S-mesocardiac −14.7±6.1 −17.0±4.5 <0.05 −2.3±5.2*   S-endocardial −15.8±6.7 −17.9±4.9 <0.05 −2.1±5.6*   Sr −0.98±0.4 −1.03±0.4 0.353 −0.05±0.42 *p<0.05 ΔNon-dependents vs. ΔDependents. S (%) improvement post RCA CTO treatment Conclusions This study shows that CTO treatment improves regional myocardial function in LV segments dependent on CTO at three months of follow-up, without changes in LVEF. 2D-ST allows to examine the effect of flow restoration, providing new information on the potential short-term benefits of this strategy

Automated Delivery of Clinical Follow-Up to the Radiologist via E-Mail: Feasibility Study of a New Information Technology Algorithm

2018 ◽  
Vol 211 (2) ◽  
pp. 400-404 ◽  
Author(s):  
Elizabeth H. Dibble ◽  
Elaine Binns ◽  
Anna Ellermeier ◽  
Bradford T. March ◽  
Grayson L. Baird ◽  
...  
Keyword(s):  
Information Technology ◽  
Feasibility Study ◽  
New Information ◽  
Automated Delivery ◽  
E Mail

scholarly journals PENGARUH KUALITAS AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2017 ◽  
Vol 21 (3) ◽  
pp. 461
Author(s):  
Moermahadi Soerja Djanegara
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Audit Quality ◽  
Control Structure ◽  
Least Square Method ◽  
Least Square ◽  
Audit Result ◽  
Budget Execution

The purpose of this study is to determine the effect of audit quality on the quality of local government financial statements (LKPD). The quality of the audit is measured by the proxy level of completion or follow-up on the recommendation of the audit result (TLRHP), covering three factors namely the problem of weaknesses of accounting and reporting control systems, budget execution control, internal control structure, and non-compliance factor to the provisions and laws. While the quality of LKPD is measured by the proxy of audit opinion. The study sample used LKPD data from 2011-2015 provinces, cities and districts in Java and Sumatera region covering 279 LKPD (51%) of LKPD population throughout Indonesia. The result of analysis with regression method (least square method) shows that follow-up improvement over weakness of accounting and reporting control, budget execution control, internal control structure, and compliance to regulation and legislation have positive effect to LKPD quality. The greatest influence is shown by improvements over the weaknesses of accounting and reporting control systems. The implications of the research results are to improve the quality of LKPD, monitoring the follow-up improvement on the recommendations of LKPD audit results by BPK auditors should be intensified, with priority monitoring on TLRHP issues of weaknesses of accounting and reporting control systems.

Digital Evidence

2011 ◽  
pp. 37-72
Author(s):  
Richard Boddington
Keyword(s):  
Digital Evidence ◽  
Security Risk ◽  
Business Managers ◽  
Security Systems ◽  
Legal Cases ◽  
True Nature ◽  
Relevant Evidence ◽  
Evidence Collection ◽  
Expert Analysis ◽  
And Training

Digital evidence, now more commonly relied upon in legal cases, requires an understanding of the processes used in its identification, preservation, analysis and validation. Business managers relying on digital evidence in the corporate environment need a greater understanding of its true nature and difficulties affecting its usefulness in criminal, civil and disciplinary proceedings. This chapter describes digital evidence collection and analysis, and the implications of common challenges diminishing its admissibility. It looks at determining the evidentiary weight of digital evidence that can be perplexing and confusing because of the complexity of the technical domain. Digital evidence present on computer networks is easily replaced, altered, destroyed or concealed and requires special protection to preserve its evidentiary integrity. Consequently, business managers seeking the truth of a matter can find it a vexing experience, unless provided with a clear appraisal and interpretation of the relevant evidence. Validating evidence, that is often complex and incomplete, requires expert analysis to determine its value in legal cases to provide timely guidance to business managers and their legal advisers. While soundly configured security systems and procedures enhance data protection and recovery, they are often limited in the way they preserve digital evidence. Unprepared personnel can also contaminate evidence unless procedural guidelines and training are provided. The chapter looks at the benefits for prudent organisations, who may wish to include cyber forensic strategies as part of their security risk contingency, planning to minimise loss or degradation of digital evidence which, if overlooked, may have adverse legal repercussions.

scholarly journals Stroke Prevention Trial in Sickle Cell Anemia (STOP): extended follow-up and final results

Blood ◽  
2006 ◽  
Vol 108 (3) ◽  
pp. 847-852 ◽  
Author(s):  
Margaret T. Lee ◽  
Sergio Piomelli ◽  
Suzanne Granger ◽  
Scott T. Miller ◽  
Shannon Harkness ◽  
...  
Keyword(s):  
Sickle Cell ◽  
Sickle Cell Anemia ◽  
Stroke Prevention ◽  
Prevention Trial ◽  
Long Term Effects ◽  
New Information ◽  
Lower Baseline ◽  
Large Benefit ◽  
Acceptance Rates

Abstract The Stroke Prevention Trial in Sickle Cell Anemia (STOP) was a randomized trial to evaluate whether chronic transfusion could prevent initial stroke in children with sickle-cell anemia at high risk as determined by transcranial Doppler (TCD). The trial demonstrated a large benefit of transfusion and was halted early. After termination of the trial, patients participated in a posttrial follow-up study. More patients in the transfusion group (70%) elected transfusion for primary stroke prevention compared with those on standard care (45%). Six patients with persistently abnormal TCD results developed stroke. A minority with initially abnormal TCD results remained stroke-free without transfusion. Except for lower baseline and follow-up TCD velocities compared with those with stroke, no predictive features of this apparent lower-risk subgroup could be determined. TCD results at last testing in 108 patients that did not have stroke were: normal (44.4%), conditional (26.9%), abnormal (22.2%), and inadequate (6.5%). Patients on transfusion were more likely to have normal TCD results. Transfusion resulted in iron overload and alloimmunization, but no infection. The study provides new information on acceptance rates and long-term effects of transfusion. Persistent TCD elevation signals ongoing stroke risk. Reduction in TCD results over time without transfusion is observed in some patients and requires further study.

Risk of New Cancers After Radiotherapy in Long-Term Survivors of Retinoblastoma: An Extended Follow-Up

2005 ◽  
Vol 23 (10) ◽  
pp. 2272-2279 ◽  
Author(s):  
Ruth A. Kleinerman ◽  
Margaret A. Tucker ◽  
Robert E. Tarone ◽  
David H. Abramson ◽  
Johanna M. Seddon ◽  
...  
Keyword(s):  
Cumulative Incidence ◽  
Tumor Registry ◽  
Risk Of Death ◽  
Medical Centers ◽  
New Information ◽  
Increased Risk ◽  
Long Term Survivors ◽  
The Brain

Purpose Many children diagnosed with retinoblastoma (Rb) survive into adulthood and are prone to subsequent cancers, particularly hereditary patients, who have germline Rb-1 mutations. We have extended the follow-up of a large cohort of Rb patients for 7 more years to provide new information on the risk of additional cancers after radiotherapy in long-term survivors. Patients and Methods We analyzed the risk of new cancers through 2000 in 1,601 Rb survivors, diagnosed from 1914 to 1984, at two US medical centers. The standardized incidence ratio (SIR) was calculated as the ratio of the observed number of cancers after hereditary and nonhereditary Rb to the expected number from the Connecticut Tumor Registry. The cumulative incidence of a new cancer after hereditary and nonhereditary Rb and radiotherapy was calculated with adjustment for competing risk of death. Results Subsequent cancer risk in 963 hereditary patients (SIR, 19; 95% CI, 16 to 21) exceeded the risk in 638 nonhereditary Rb patients (SIR, 1.2; 95% CI, 0.7 to 2.0). Radiation further increased the risk of another cancer in hereditary patients by 3.1-fold (95% CI, 2.0 to 5.3). Hereditary patients continued to be at significantly increased risk for sarcomas, melanoma, and cancers of the brain and nasal cavities. The cumulative incidence for developing a new cancer at 50 years after diagnosis of Rb was 36% (95% CI, 31% to 41%) for hereditary and 5.7% (95% CI, 2.4% to 11%) for nonhereditary patients. Conclusion Hereditary Rb predisposes to a variety of new cancers over time, with radiotherapy further enhancing the risk of tumors arising in the radiation field.

scholarly journals Prevalence of and Risk Factors for Community-Based Osteoporosis and Associated Fractures in Beijing: Study Protocol for a Cross-Sectional and Prospective Study

2020 ◽  
Vol 7 ◽  
Author(s):  
Menghua Sun ◽  
Yili Zhang ◽  
Hao Shen ◽  
Kai Sun ◽  
Baoyu Qi ◽  
...  
Keyword(s):  
Risk Factors ◽  
Osteoporotic Fractures ◽  
Mineral Density ◽  
Clinical Trial Registry ◽  
Cross Sectional ◽  
Relevant Evidence ◽  
Related Risk ◽  
Potential Risk Factors ◽  
Community Data

Background: Osteoporosis (OP) patients are usually asymptomatic until osteoporotic fractures occur, which makes early diagnosis and prevention difficult, and the associated fractures secondary to OP could be preventable with appropriate management. Therefore, early identification and relevant evidence-based management of OP could guide the prevention of subsequent fractures. This study will investigate the prevalence of OP and the incidence of osteoporotic fractures in Beijing community residents to further explore the related risk factors and put forward suggestions for people aged 45–80 years old.Methods: Over 2 years, this study will conduct an OP screening and a prospective follow-up in the Beijing community to investigate the incidence of osteoporotic fractures. The study will undertake bone mineral density detection, collect biological samples, and record information via questionnaires.Discussion: The study aims to investigate the potential risk factors for osteoporosis and explore syndromes from traditional Chinese medicine that are associated with this condition based on large samples from the Beijing community. Data on the incidence of osteoporotic fractures among community dwellers in Beijing over the two-years will be available on the Chinese clinical trial registry: ChiCTR-SOC-17013090.

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