General Foundation Programs (GFPs) Student Entry and Exit Standards

This paper assessed the performance of General Foundation Programs (GFPs) in Oman in the area of 'Student Entry and Exit Standards'. Data was collected from the GFP quality audit reports prepared and published by Oman Authority for Academic Accreditation and Quality Assurance of Education (OAAAQA). The study adopted a simple descriptive data analysis method, consisting of identifying the formal conclusions issued by OAAAQA (Commendations, Affirmations, and Recommendations) and analyzing their distribution (frequency of occurrence and percentages) and the issues they covered. The study found out that (a) HEIs are yet to establish sustainable practices in their GFPs in relation to entry and exit standards; and (b) the systems in the GFP are still underdeveloped and practices are largely unsystematic. The paper ended by highlighting four improvement suggestions in order to ensure GFP effectiveness.

The Impact of Auditors’ Industry Knowledge and Experience on Premature Sign-Offs: Evidence from Jordan

This study aims to investigate the impact of auditors’ industry knowledge (AIK) and auditor experience (EXP) on premature sign-offs (PMSOs) among external auditors. PMSOs is one of dysfunctional behaviours in auditing that eventually affects the audit quality. Audit quality is defined as all audit procedures are satisfactorily performed and stakeholders are not negatively affected with the results of poor audit quality. While the topic of audit quality has received great attention from previous studies decades ago, studies on how AIK and auditor experience affects PMSOs are limited. Therefore, this study examined the effects of AIK and auditor experience on PMSOs. Survey data was gathered from 144 auditors in the Jordanian audit firms. AMOS-SEM was used to analyse the data for testing the hypotheses. Results revealed that AIK and auditor experience negatively affected PMSOs. Based on these findings, this study suggests that to a certain extent PMSOs practices are prevalent in Jordanian audit firms, AIK, and auditor experience are a measure that can be used to reduce the PMSOs practices. Thus, this study provides empirical evidence of the impact factor determining the effect of auditor knowledge in the industry and auditor experience on the dysfunctional behaviour-PSMOs and impact on audit quality. The limitations of this study and recommendations for future research are also provided.

General Foundation Programs (GFPs) Student Entry and Exit Standards

This paper assessed the performance of General Foundation Programs (GFPs) in Oman in the area of 'Student Entry and Exit Standards'. Data was collected from the GFP quality audit reports prepared and published by Oman Authority for Academic Accreditation and Quality Assurance of Education (OAAAQA). The study adopted a simple descriptive data analysis method, consisting of identifying the formal conclusions issued by OAAAQA (Commendations, Affirmations, and Recommendations) and analyzing their distribution (frequency of occurrence and percentages) and the issues they covered. The study found out that (a) HEIs are yet to establish sustainable practices in their GFPs in relation to entry and exit standards; and (b) the systems in the GFP are still underdeveloped and practices are largely unsystematic. The paper ended by highlighting four improvement suggestions in order to ensure GFP effectiveness.

Integrated System for Evaluation of Implementation of Internal Quality Audits and ISO 9001; 2015 Case Study : Universitas Pembangunan Nasional “Veteran” Jawa Timur

The Internal Quality Assurance System (SPMI) is a system to ensure quality in the process of providing education. All components in the process of providing education support the achievement of aspects of SPMI. An important role in SPMI is the scope of the study program (Prodi), faculties, Institute for Learning Development and Quality Assurance (LP3M), and reviewers. Study program/faculty as SPMI document compiler. LP3M acts as system manager and decision maker at SPMI. Reviewers as assessors who assess the results of the SPMI study program documents. In SPMI activities, study programs / faculties fill out the required form files. Then the reviewer can evaluate the completed file with a score from 1 to 4. However, the evaluation process which is also called Internal Quality Audit (AMI) is still manual. This makes it less easy for LP3M managers to monitor evaluation values ​​and make decisions. From the description above, this proposal proposes a system that can perform an integrated evaluation of AMI online. Not only focusing on AMI, SITEPAMIS can also conduct evaluations to meet ISO 9000;2015. ISO 9000;2015 is a standard for quality management. This research is divided into two years. In the first year, the creation of a web technology-based system with evaluation features of AMI and ISO 9000;2015 values ​​until the implementation process. The output of this stage is a SITEPAMIS web application, reputable national journals, national seminars, and copyrights. In the second year, the mobile version of SITEPAMIS was started. The output of this stage is a SITEPAMIS mobile application, international journals, international seminars, and textbooks, so that at the end of the research results in an Integrated System Application for Evaluation of Internal Quality Audit Implementation and an ISO version of SITEPAMIS which is purely Web-based.

AUDIT QUALITY: TO THE ISSUE OF REFINING THE CONCEPT

The purpose of the article is to systematize and generalize the existing approaches to interpret the audit quality concept and judge it as for its implementation. The strictest demand for high quality audit is one of the important trends, which have become clear recently. The further development of audit at all levels is inextricably linked to improving its quality. Audit information is the basis for management decisions, so improving the audit information quality, and therefore, audit quality, will improve the quality of management decisions, which will inevitably affect the economic and financial situation at all the management levels, and reduce information risk during decision-making by all the financial information users. The importance of the audit information quality in modern economic processes has also been considered. The audit impact on the development of economic processes at the micro- and macro-levels has been studied. Theoretical insights into the issue of determining audit quality have been analyzed, which is crucial both for the methodology of audit performance and audit quality evaluation, and for audit information reliability, thus being useful for all the financial information users. These theoretical insights also have a significant impact on the practical audit activities, the reliability of the information provided, its quality indicators and other factors that are important for audit information users. It has been proven that the main criterion for audit information quality is its reliability and compliance with the actual state of the audited entity. The study of the causes of the global economic crisis, which unfolded in 2008 with all its severity, revealed a range of problems caused by decisions made on the basis of audited financial statements. Among the main causes of this financial crisis, in addition to the general economic ones, is, firstly, accounting quality and audit quality, which significantly contributed to the bankruptcy of key financial institutions, thus leading to the crisis; and secondly, insufficient control over possible fraud by audited enterprises. Both are the result of low quality audit. A new definition of audit quality is given, which differs greatly from most of the current ones. This, in turn, makes it possible to more accurately and correctly identify the directions, methods, principles and other components of audits, considerably improving their quality. In the long run, improving audit quality should significantly reduce the risks of crisis development in the real sector of economy. Keywords: audit quality, audit, audit services, evaluation, control, reliability, actual state, audited object. JEL Classification M42 Formulas: 0; fig.: 0; tabl.: 2; bibl.: 31.

Primary care physiotherapists ability to make correct management decisions – is there room for improvement? A mixed method study

Background With increasing interest in direct access to physiotherapy, it is important to consider the physiotherapists (PTs) ability to make correct management decisions, because identification of differential diagnostic pathologies and timely referral for specialist care is vital for patient safety. The aims of the study were to investigate PTs ability to make correct management decisions in patients presenting with musculoskeletal conditions and to identify explanatory factors associated with this ability. Furthermore, we wanted to explore the PTs views on the identified factors. Methods The study was a mixed methods study with an explanatory sequential design consisting of a questionnaire survey and semi-structured interviews. The questionnaire comprised 12 clinical vignettes describing patient scenarios for musculoskeletal conditions, non-critical medical conditions and critical medical conditions. Based on this, the PTs indicated whether the patient should be managed by the PT or were in need of medical referral. Associations between correct decisions and explanatory variables was analyzed by mixed- effects logistic regression. Interviews were performed with nine PTs to explore their reactions to the results. A directed content analysis was performed. Results A total of 195 PTs participated in the questionnaire survey and 9 PTs were interviewed. Overall, PTs were more likely to make correct management decisions in the musculoskeletal conditions category, whereas wrong decisions were more often chosen for underlying medical conditions categories. Positive associations between correct management decision in the critical medical category were found for experience: odds ratio (OR) 2.73 (1.33;5.57) and passed quality audit OR 2.90 (1.50;5.58). In the interviews, PTs expressed concerns about the differential diagnostic abilities. They all noted, that experience is immensely important in the clinical reasoning process because the ability to recognise diagnostic patterns evolves over time. Furthermore, the quality audit seems to address and systematize the clinical reasoning process and workflow within the clinics. Conclusion The lack of ability to make correct management decision in critical medical categories and the uncertainties expressed by PT’s should raise concern, as direct access to physiotherapy is already well-established and the results indicate that patient safety could be at risk. The findings that experience and passed quality audit was associated with correct management decisions highlights the need for ongoing awareness and education into differential diagnostics.

PERAN AUDIT FEE DAN FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT

This research purpose to obtain empirical evidence regarding factor that has an influence on audit quality, such as the audit firm reputation, audit tenure and auditor switching with audit fees as the moderating. Company of manufacturing consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2015-2019 are used as the population in this study. Used 115 samples wich determined by purposive sampling technique. This study used logistic regression analysis with SPSS v.26 as an analysis technique. The result of hypothesis test showed that audit firm reputation has no significant effect on audit quality, audit tenure has a positive and significant effect on audit quality, auditor switching has no significant effect on audit quality, audit fees are not moderate the effect of audit firm reputation on audit quality, audit fees are weaken the effect of audit tenure on audit quality, and audit fees are not moderate the effect of auditor switching on audit quality. Abstrak: Tujuan dari penelitian berikut untuk memperoleh bukti empiris mengenai sejumlah faktor yang memberikan pengaruh terhadap kualitas audit seperti reputasi KAP, audit tenure dan auditor switching dengan audit fee sebagai pemoderasi pada perusahaan manufaktur bidang industri barang konsumsi yang terdaftar pada Bursa Efek Indonesia periode tahun 2015-2019. Sampel penelitian berjumlah 115 pengamatan yang ditetapkan dengan metode purposive sampling. Analisis data menggunakan regresi logistic dengan memanfatkan perangkat lunak SPSS v.26. Hasil penelitian menunjukkan audit tenure berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan reputasi KAP dan auditor switching tidak berpengaruh signifikan terhadap kualitas audit. Selain itu, audit fee memperlemah pengaruh audit tenure terhadap kualitas audit, namun audit fee tidak mampu memoderasi pengaruh auditor switching dan reputasi KAP terhadap kualitas audit.

Tata Kelola Perusahaan dan Audit Report Lag pada Perusahaan Financial yang Terdaftar di Bursa Efek Indonesia

This research seeks to examine the factors that affect the audit report lag of financial companies during the period of 2014-2018. Several factors are selected under this study consists of audit quality, audit committee, auditor changes, board of directors, frequency of board meetings, ability of board of directors, gender of board of directors, risk management committee, company size, and loss. 86 financial companies are sampled in this study. The researcher gained the data using purposive sampling method. The findings indicate the financial company listed in Indonesian Stock Exchange need the average of 71 days to submit audit financial report after the closing date. The variable of frequency of board meetings has significant positive response for the audit report lag, while the impact of board of directors and risk management committee is negative. Meanwhile, variables of the audit quality, audit committee, auditor changes, director expertise, board gender diversity, company size, and loss did not show significant influence on audit report lag. Overall, the finding in this study provides that monitoring activities through board meeting will allow management to discuss how to improve company performance and also reduced the delay corporate disclosure information to stakeholder.

Retrospective Review of Perioperative Multimodal Analgesia for Orthopedic Patients in a Veterans Affairs Setting

OBJECTIVES: To determine adherence of perioperative knee/hip arthroplasties and hip fracture repairs to the American Pain Society (APS) guideline recommendations for perioperative pain control. One secondary objective was to perform an internal quality audit on the use of enhanced recovery after surgery (ERAS) protocols; another secondary objective was to design an evidence-based, multi-modal perioperative quick-order menu (if warranted). DESIGN/PATIENTS: A retrospective quality improvement (QI) review of uncomplicated knee/hip replacement and hip fracture repairs from January 2018 through March 2018. SETTING: West Palm Beach Veterans Affairs Medical Center (WPB VAMC) including acute care, subacute rehabilitation, and outpatient setting. MAIN OUTCOME MEASURE: Analgesic use in the perioperative setting via electronic health record review. RESULTS: Forty-seven patients were retrospectively reviewed. Perioperative multi-modal analgesia was used in 85% of patients. Eighty-seven percent were discharged on multi-modal analgesia. There was a 67% response rate to the internal quality audit on ERAS protocol usage from the orthopedic team. CONCLUSION: A retrospective QI review completed approximately two years after APS guideline publication showed that compliance with these recommendations for multi-modal analgesia (consisting of the use of at least two medication classes) at the WPB VAMC in the postoperative setting for knee/hip arthroplasties and hip fracture repairs was 85%. This indicated potential for improvement in achieving a pharmacologic multimodal and ERAS intervention. The authors developed an evidence-based quick-order menu to further reinforce adherence to the APS perioperative guidelines.