The aim of this study was to determine to what degree the nature, extent and effectiveness of the practical training and experience trainee auditors obtain during the practical training period (articles of clerkship) in computer-assisted auditing techniques, is taken into account with the application of a competence-based approach, where particular competencies should be developed through a combination of formal teaching and practical training and experience. To start with, the prescribed requirements for the teaching and training of auditors were analysed and literature was studied to delimit the entry level competencies auditors should posses in computer-assisted auditing techniques. Thereafter research questionnaires were developed and sent to practitioners in auditing firms who are responsible for the practical training of trainee auditors, and to a selection of trainee auditors who qualified to write Part II of the Qualifying Examination (Auditing specialisation) of the Public Accountants' and Auditors' Board. The responses received from practitioners and trainee auditors were analysed and subsequent findings were made on the nature, extent and effectiveness of the practical training and experience trainee auditors obtain during the practical training period (articles of clerkship) in computer-assisted auditing planning techniques, computer-assisted auditing techniques to obtain audit evidence and computer-assisted auditing tools. The findings were related to the application of a competence-based approach and the conclusion was reached that the practical training and experience that trainee auditors obtain during the period of practical training (articles of clerkship) in computer-assisted auditing techniques is not sufficiently taken into account in the application of a competence-based approach. In conclusion recommendations were made for an improved application of a competence-based approach based on the findings of the practical training and experience trainee auditors obtain in computer-assisted auditing techniques during the practical training period. These recommendations have particular implications for practitioners responsible for the practical training of trainee auditors, academics responsible for formal teaching, and the Public Accountants' and Auditors' Board and South African Institute of Chartered Accountants jointly responsible for the Education Requirements and Practical Training Requirements of entry level auditors. / Auditing / D.Com

A obrigatoriedade e responsabilidade pelo gerenciamento de resíduos de serviços de saúde atribuídas a todo gerador é legitimada pelo impacto advindo da periculosidade dos mesmos à saúde humana e ao ambiente. Esse fato impõe que o gerador elabore seu plano de gerenciamento de resíduos e crie instrumentos de prevenção de acidentes e de gestão desses resíduos. Escolheu-se como objeto deste estudo a Faculdade de Saúde Pública da Universidade de São Paulo, para análise do gerenciamento dos resíduos com foco, principalmente, na segurança ocupacional. O objetivo foi desenvolver modelo de Procedimento Operacional Padrão (POP), da geração ao descarte de cada grupo de resíduos gerados pelos laboratórios de ensino e pesquisa em saúde, na instituição estudada, como instrumento de gestão auxiliar e complementar ao respectivo plano de gerenciamento de resíduos de serviços de saúde, contemplando a normativa vigente relativa a resíduos, saúde, ambiente e segurança dos trabalhadores. O método envolveu a seleção de dois laboratórios para o estudo de caso, considerando os resíduos gerados. Para ambos foram realizados: a) identificação dos resíduos gerados e práticas utilizadas nas diferentes etapas do gerenciamento; e b) identificação dos riscos ocupacionais, por meio de revisão documental e entrevista com funcionários, com registro de campo e fotográfico. Os dados obtidos foram confrontados com a legislação e normas vigentes. Houve ainda participação em reuniões da Comissão de Gerenciamento de Resíduos e busca de informações junto a funcionários da instituição e do serviço de limpeza terceirizados. A análise possibilitou a proposição de um caderno contendo 11 POPs para 9 distintos tipos de RSS, para os resíduos gerados nos laboratórios estudados, que contempla todos os tipos de resíduos gerados nos diversos laboratórios da instituição, além de dois POPs adicionais que tratam um da segurança e saúde do trabalhador e outro das disposições gerais relativas ao gerenciamento dos RSS. O conjunto de POPs proposto agregou as exigências normativas de interface vigentes e padronizou as práticas, rotinas e procedimentos nas diversas etapas do gerenciamento interno. O resultado do estudo nos dois laboratórios mais complexos possibilitou a elaboração de um caderno contendo POPs a serem aplicados a todos os 18 laboratórios da instituição. Os procedimentos organizados em um POP institucional para o setor contribuirá para a qualidade no processo de gerenciamento para reduzir a descontinuidade de práticas advindas da rotatividade de funcionários e a minimização dos riscos ocupacionais, melhorando a saúde e segurança do trabalhador do setor / The obligation and responsibility for the waste management from health services by every generating entity are validated by the impact proceeding from their hazardous effects on human health as well as the environment. Consequently, there is a demand for the generating entity to create tools for both accident prevention and management of such residues. The object being chosen for such case study is Faculdade de Saúde Pública da Universidade de São Paulo (Public Health Faculty, USP) for the analysis of the management of such residues with main focus on occupational safety. The objective was to develop a model of Standardized Operational Procedure, SOP, from the phases of generation to discard of each of the groups of residues generated by educational and health research laboratories, in the institution studied, as a management tool aiming to aid, and complement the respective management plan of residues from health services, enforced by the law, which contemplates not only the obligations determined by the effective norm relative to the residues but also those relative to health, environment and safety of workers involved in the various phases of such management. The Method consisted on the selection of two laboratories in the institution studied, taking into account the residues they generated. For both laboratories it was carried out: a) identification of the residues generated and the practices used in the various phases of the management; and b) identification of the occupational risks, by means of documentation revision and queries with the personnel, with field and photographic records. The findings were compared with the legislation and effective norms. In addition, there were meetings with the participation of The Waste Management Committee and collection of information from the institution personnel and outsourced cleaning service workers. The analysis enabled the elaboration of a notebook which contains 11 SOPs for 9 distinctive types of RSS for the residues generated in the studied laboratories - which contemplate all the types of residues generated in several laboratories of the institution; as well as two additional SOPs, whereby one focuses on safety and workers health, and the other on the general dispositions relative to the management of RSSs. The set of proposed SOPs added the effective norm interface requirements and standardized the practices, routines and procedures in the various phases of the internal management. The result of the study in the two most complex laboratories enabled the elaboration of a notebook which contains SOPs to be applied in all 18 laboratories of the institution. The procedures organized in an institutional SOP for the sector will contribute to the quality in the management process in order to reduce the discontinuity of practices originated in the turnover of worker, as well as to the diminishing of occupational risks, improving the health and safety of the workers of the sector

In this article, James Frierson, J.D., outlines the requirements for group practices under the Americans with Disabilities Act (ADA). Rules concerning required changes take effect in January of 1993 (and sooner for some groups), making it imperative that group practices be aware of the new law.