From Audits to Projects: Evaluating New York State Policy to Encourage Home Retrofit Projects

This research explores socio-spatial characteristics of home retrofit projects in New York State and their association with the state’s free home energy audit program. Prior work by the authors found that zip codes with more elder individuals and higher levels of education are more likely to undertake an energy audit; it was also found that higher incomes may be negatively correlated with audit decisions. Less understood is the follow-up decision after an audit to undertake a retrofit. From a policy and climate perspective, the actionable retrofit decision is far more impactful than the informational audit, making it an important area of further research. This work examines this understudied area using a combination of datasets, including census data, American Community Survey (ACS) data, and retrofits data provided by the New York State Energy Research and Development Authority (NYSERDA). Findings indicate that many of the same socioeconomic characteristics that predict audits are influential in retrofit projects as well (age, education, higher home values). A strong statistical relationship was found between audits per capita and subsequent retrofit projects, which is to be expected, as NYSERDA requires audits of residents desiring efficiency retrofits. However, this also indicates that the role of the audit in information transfers may be highly influential in encouraging home energy efficiency projects. This finding underscores the policy importance of offering low- or no-cost energy audit incentives to encourage greater participation in home retrofit programs.

Marketing Analysis: Antiemetic Drugs on the Pharmaceutical Market of Uzbekistan

In this study, we analysed, with the help of the “State Register of Medicines, Medical Devices and Medical Equipment Permitted for Use in Medical Practice of the Republic of Uzbekistan”, the number, dosage forms and cost of registered antiemetic drugs in 2016-2020 based on the DRUG AUDIT program, which offers a database of information from 2016 to 2020.

Critical analysis of internal audit processes carried out by Brazilian companies

PurposeThe main objective of this study is to analyze internal audit processes performed by Brazilian companies considering ISO 19011:2018 guidelines.Design/methodology/approachThe methodological strategy used was a survey conducted with professionals who assist audit processes of Brazilian companies from different segments. Eight main aspects presented by ISO 19011:2018 were evaluated, and data were analysed through fuzzy technique for order of preference by similarity to ideal solution (TOPSIS). These aspects were ranked, and it was possible to identify those most critical.FindingsThree aspects that are evidenced as critical in the study are as follows (1) to correctly establish the objectives to be achieved and the extension of internal audits program; (2) to correctly assess risks and opportunities that can affect internal audits implementation, defining actions for better results and (3) to monitor, critically analyze and improve the internal audit program.Originality/valueThis study has an exploratory character, and the information presented here can be useful for market professionals and researchers interested in the subject. No similar study was found in the literature.

A STUDY ON EMPLOYEES STRESS MANAGEMENT

People from all walks of life suffer from stress in one-way or the other. Employees stress is the growing concern for organizations in today’s environment. When stress becomes excessive it often affects work performance, which has significantly lead to burnout and turnover. It is necessary to recognize and address the causes of stress and effectively manage prolonged stress. Since it should be an ethical and legal decision for an organization in managing stress. Stress is expression of individual mental and physical reaction to stressor. The objective is to analyze various pressures that trigger job stress, identifying the causes and outcome, stress is not always negative it may also bring the best out of an individual at times, excessive stress may result into burnout. HR can play an active role in managing it. As outlined in the previous sentences that the level of stress at work place should be controlled since, too much of stress leads to burnout, HR can play a very vital role in the organization to curb the level of stress by reducing and identifying the root cause of the stressor by implementing stress audit program by measuring the stress in-terms of cost which will help to quantify the decrease in level of job performance.

The Dynamic Effects of Tax Audits

We study the effects of audits on long run compliance behaviour, using a random audit program covering more than 53,000 tax returns. We find that audits raise reported tax liabilities for five years after audit, effects are longer lasting for more stable sources of income, and only individuals found to have made errors respond to audit. 60-65% of revenue from audit comes from the change in reporting behaviour. Extending the standard model of rational tax evasion, we show these results are best explained by information revealed by audits constraining future misreporting. Together these imply that more resources should be devoted to audits, audit targeting should account for reporting responses, and performing audits has additional value beyond merely threatening them.

Analyzing of implementation maternal audit program in community health center: a qualitative study

Background: Maternal audits are part of quality control that is routinely carried out and aims as an essential learning material in evaluating maternal services in an area so that the expected outcome is a decrease in maternal mortality in an area. The maternal audit program that is carried out will undoubtedly benefit health facilities that provide services in the maternal sector, such as primary, secondary, and tertiary health facilities.Methods: This study used a qualitative case study method with a purposive sampling technique. The data collection technique was carried out by interviewed using the in-depth interview method, and triangulation was carried out using observation and document review.Results: The community health center has contributed to implementing maternal audits, starting from the data collection process, participating in district audit forums, and implementing the recommendations. Four factors influence the implementation of the maternal audit program at the community health center in reducing maternal mortality, namely the knowledge of health workers, the involvement of health workers in the community health center in the audit process, the recommendations for the results of the audit process and the implementation of follow-up on the results of the audit recommendations at the community health center.Conclusions: The maternal audit program can reduce maternal mortality and improve the maternal and child service system at the community health center level, although there are still several obstacles in implementing the recommendations of the audit results.

Organizing internal audit at enterprises: a risk-based approach

The paper investigates organization of internal audit at risk-oriented enterprises. The differences between traditional and risk-oriented approaches of internal audit at enterprises are considered. The risk-oriented internal audit allows us to investigate not only financial risks that arise in internal control and accounting, and the risks of differentiated audit are to evaluate various risks groups: financial, operational, technical, informational, etc. Each group has a corresponding hierarchy. Thus, financial risks include accounting risks (second level), which in accordance with IFRS and GAAP requirements include three groups of economic risks: market risk, credit risk and risk of main activity - third level. The risk-oriented internal audit allows you to evaluate the risks at the level of the enterprise divisions. The introduction of the principles and postulates of the concept of "liability centers" in the enterprise allows, for example, in the implementation of expert risk assessment, use personal opinion of managers and specialists of various units in the formation of the chain of values of the enterprise. The risk-oriented internal audit focuses on assessing risks that are not enough or excessively controlled. At the same time, risks are taken into account by the level of significance on the Luckyert scale: minor, moderate and large. But for each subdivision, the level of materiality can be different - it is necessary to calculate the integral risk for the enterprise in general. The risk map of the financial department of the enterprise is built on the basis of the concept of stakeholders. It has been proved that the risk map allows monitoring of the risks of significant distortion of accounting (financial) and non-financial reporting in terms of responsibility centers. The prospects for further research are determined: the development of internal audit documents using the principles of risk-oriented approach - an audit plan, audit program, audit report, schedule document circulation of internal audit service, etc.

Analysis of the RBA implementation and the preparation of an audit program at the Ministry of Villages, Development of Disadvantaged Regions and Transmigration

Risk-Based Audit (RBA) is an audit method that applies a risk approach in its implementation. By applying the RBA method, it is expected that an audit can be performed effectively and efficiently, thus producing maximum audit results. This study aims to analyze the implementation of RBA upon audits conducted by The Audit Board of Indonesia (BPK). Furthermore, this study analyzes the preparation of an Audit Program in line with the previously determined RBA. The research framework uses Agency Theory which emphasizes the relationship between management and principal. To ensure that management does not perform any manipulation, an independent third party must conduct the audit. This study applied a qualitative research methodology with a case study approach at BPK. The author expects to dig deeper into the application and implementation of RBA within BPK by using the case study approach support by audit documents and interviews with BPK Audit Team. The results showed that the implementation, performance, and monitoring of RBA by the BPK Audit Team were in line with the instructions and guidelines set by BPK.

Do Electronic Health Record Systems Increase Medicare Reimbursements? The Moderating Effect of the Recovery Audit Program

Electronic health record (EHR) systems allow physicians to automate the process of entering patient data relative to manual entry in traditional paper-based records. However, such automated data entry can lead to increased reimbursement requests by hospitals from Medicare by overstating the complexity of patients. The EHR module that has been alleged to increase reimbursements is the Computerized Physician Order Entry (CPOE) system, which populates patient charts with default templates and allows physicians to copy and paste data from previous charts of the patient and other patients’ records. To combat increased reimbursements by hospitals from Medicare, the Centers for Medicare & Medicaid Services implemented the Recovery Audit Program first as a pilot in six states between 2005 and 2009 and then, nationwide in the entire United States in 2010. We examine whether the adoption of CPOE systems by hospitals is associated with an increase in reported patient complexity and if the Recovery Audit Program helped to attenuate this relationship. We find that the adoption of CPOE systems significantly increases patient complexity reported by hospitals, corresponding to an estimate of $1 billion increase in Medicare reimbursements per year. This increase was attenuated when hospitals were regulated by the Recovery Audit Program. Notably, those recovery auditors who developed the ability to identify the use of default templates, copied and pasted data, and cloned records were the most effective in reducing increased reimbursements. These findings have implications on how to combat Medicare reimbursements paid by taxpayer dollars with the Recovery Audit Program and how this information technology (IT) audit can prevent the misuse of information systems to create artificial business value of IT by hospitals. Contributions to information systems and healthcare research, practice, and public policy are discussed. This paper was accepted by Chris Forman, information systems.