Performance audit as an audit discipline has developed seriously since the late 1970s. Due to its developing nature, it has been noted that it lacks formal methodologies. One such methodology is in the specific design of an audit program; this is important as the audit program is the basis of the audit. This study attempts to create a methodology of audit program design specifically for performance auditing and to present this in a model format. Grounded theory will be applied. The result indicates a methodology and model specific for performance audit can be compiled. The methodology and model were evaluated against SAICA and INTOSAI performance audit standards. In order to test the methodology and model in the external environment it was applied to an existing private sector business. No problems were identified. The value of this research study contributes to the existing body of knowledge in that grounded theory was applied to develop a performance audit methodology specific to performance audit, the proposed methodology and model contributes to audit program design within performance audit, and in the evaluation of the methodology and model against SAICA and INTOSAI performance audit standards. Further research is required to confirm the applicability of the methodology and model in the private and public sectors. Keywords Performance audit; audit program; grounded theory; private sector; public sector; process; risk; control; risk-based auditing; efficiency; effectiveness; economy

In exploring current responses to crime, particularly youth involvement in gangs, this thesis examines two approaches: Crime Prevention through Social Development (CPSD) and risk-based prevention. The former is associated with the provision of socially-designed measures to address and eliminate the risk factor associated with persistent offending. The latter, however, refers to the implementation of risk management and statistical assessment to manage the risk factor associated with persistent offending. In light of these two approaches, this thesis examines a debate which purported that crime prevention practices has wholly shifted away from an emphasis on CPSD towards risk-based prevention. This thesis also examines the opposing debate which explains that CPSD and risk-based prevention have emerged into a balanced approach. Taking into account 19 youth gang prevention projects in Canada, the above debates are investigated. Drawing from the analysed project, this thesis concludes that, the crime prevention practices of the analyzed projects significantly rely on risk-based prevention. As a result, the approaches of CPSD still exist in rhetoric and in practice however, its influence on crime prevention initiatives is very limited. Hence, current approaches neither reflect a total shift away from CPSD nor a balanced approach.

Our country, the same type of deposit applies the same interest rate. The reserve ratio in the world has gradually been reduced even adjusted to zero. Because of the control policy increases in bank operating costs, and impact the efficiency of resource allocationa. The competent national authorities still see the control policy as the main monetary policy. Domestic banks under this system face a very high control costs. Presently our country is still unable to adopt "zero" reserve, so this study consider existing banking supervision system to develop a "Risk-Based Deposit System" for existing national reserve system.The concept of risk stratification derives from deposit insurance, using the capital adequacy ratio, banks integrated risk rating score and the financial leverage ratio. Each Bank based on their respective level of risk to employ different deposit reserve ratio. "Risk-Based Deposit System" can make the banking sector to spontaneously reduce their own business risk in order to meet the lower deposit reserve ratio of the risk criteria. Therefore, it will help banking sector to reduce regulatory burden, and assist banks in Taiwan to follow Basel III to strengthen its competitiveness and meet the world trend.

In exploring current responses to crime, particularly youth involvement in gangs, this thesis examines two approaches: Crime Prevention through Social Development (CPSD) and risk-based prevention. The former is associated with the provision of socially-designed measures to address and eliminate the risk factor associated with persistent offending. The latter, however, refers to the implementation of risk management and statistical assessment to manage the risk factor associated with persistent offending. In light of these two approaches, this thesis examines a debate which purported that crime prevention practices has wholly shifted away from an emphasis on CPSD towards risk-based prevention. This thesis also examines the opposing debate which explains that CPSD and risk-based prevention have emerged into a balanced approach. Taking into account 19 youth gang prevention projects in Canada, the above debates are investigated. Drawing from the analysed project, this thesis concludes that, the crime prevention practices of the analyzed projects significantly rely on risk-based prevention. As a result, the approaches of CPSD still exist in rhetoric and in practice however, its influence on crime prevention initiatives is very limited. Hence, current approaches neither reflect a total shift away from CPSD nor a balanced approach.

Thesis (M.Comm. (Accountancy))--University of Stellenbosch, 2005. / ENGLISH ABSTRACT: A technique that may be used to incorporate Risk Based Internal Auditing (RBIA) in the IT environment is to follow annual audit planning methodology steps. The IT infrastructure elements are linked to the business processes which they support. Their ranking are based on the risk assessments of the business process, the business process priority, the dependency of the business process on IT and the IT infrastructure element’s own risk assessment. CobiT is used as an auditing method, i.e. best practice guidance to audit against.

[pt] Verificação de Consistência com as Práticas Usuais da Indústria para Avaliação de Risco. A sociedade tem feito crescentes exigências quanto à redução de eventos com dutos, que resultem em danos à pessoa humana e ao meio ambiente. A competição de mercado exige dos operadores de dutos, confiabilidade e disponibilidade dos serviços de transferência e transporte de hidrocarbonetos, importante elo da cadeia logística da produção de petróleo. Este cenário leva, muitas vezes, os agentes regulamentadores a emitirem medidas prescritivas para a garantia da integridade dos dutos. Apesar disto e de muitos operadores excederem os requisitos prescritos, muitos acidentes com dutos tem ocorrido. Em resposta a este cenário desafiante, a indústria tem se organizado para sistematizar o gerenciamento da integridade de dutos baseando-se em risco. A norma API STD 1160 - Managing System Integrity for Hazardous Liquid Pipelines é de aplicação específica para dutos de hidrocarbonetos líquidos instalados em áreas de grandes conseqüências, definidas pela legislação norteamericana, porém não apresenta uma sistemática de aplicação simples e imediata. Iniciativas para indicar à indústria, metodologias simplificadas de avaliação de risco de modo a proporcionar aos operadores de dutos, ferramentas para a otimização dos recursos de inspeção com vistas à redução do risco, são bem recebidas e devem ser incentivadas. Neste trabalho é feita uma avaliação da metodologia de IBR para plantas industriais proposta no API 581 BRD, quanto a sua aplicabilidade a dutos. É verificada ainda a sua consistência com as práticas para avaliação de risco usadas pela indústria dutoviária, representadas neste estudo, pelo aplicativo comercial chamado IAP, Integrity Assessment Program. A metodologia do API 581 BRD foi aplicada à quatro oleodutos terrestres de uma unidade de Exploração & Produção, através dos métodos qualitativo, semi quantitativo e quantitativo de análise de risco para IBR e os resultados são discutidos. Observou-se a limitação do API 581 BRD para aplicação a oleodutos devido à falta de critérios para abordar alguns modos de falha que ocorrem em dutos e para tratar de conseqüências ambientais. Esta limitação decorre das diferenças fundamentais entre o modo de instalação de um duto e de um vaso de pressão. Mesmo assim foram avaliados programas de inspeção para os dutos estudados e os resultados alcançados foram considerados consistentes. Quanto ao software IAP, justamente por ser um aplicativo especialista, recomenda-se o seu desenvolvimento na direção da sistematização da busca de cenários mitigadores de risco otimizados em relação a custo. É proposta uma melhoria ainda mais desafiante, ou seja, a incorporação no algoritmo do IAP, do método do teorema de Bayes para se atualizar as expectativas do avaliador da integridade do duto sobre a evolução de um defeito sob observação, considerando-se a eficácia das técnicas de inspeção empregadas e o tempo decorrido entre uma inspeção e outra. Deste modo, se poderá avaliar diretamente programas de inspeção para dutos com o software IAP, usando- se uma metodologia simplificada similar à proposta no API 581 BRD. Recomenda-se para futuro estudo a aplicação do software em desenvolvimento para a norma API RP 580 a oleodutos com o objetivo de se verificar igualmente, sua metodologia quanto aos aspectos de adequação e simplicidade. / [en] An Evaluation of its Consistency to the Industry Common Practices for Risk Assessment. Society is increasingly demanding to industry actions aiming at reducing the occurrence of events with pipelines, which can result in injuries, fatalities and pollution. Market competition requires pipeline operators provide their clients with reliable and available transportation and transmission services, important links in the oil production supply chain. This scenario makes regulators to enact prescriptive measures in order to achieve higher levels regarding to pipeline integrity. Albeit these measures and the fact that sometimes pipeline operators exceed them, many accidents involving pipelines have been happening. In response to this challenging scenario, industry has been making efforts towards the systematization of integrity management considering risk. The standard API STD 1160 Managing System Integrity for Hazardous Liquid Pipelines was conceived specifically for liquid pipelines installed in high consequence areas, as defined by the North American legislation, but it doesnt contain an easy to apply and a simplified methodology. Initiatives aiming at providing the industry with simplified risk assessment methologies and tools for the optimization of inspection resources and risk reduction are welcome and should be stimulated. In this study its evaluated the applicability of the RBI methodology for processing plants and refineries, proposed in API 581 BRD, to pipelines. Its also verified the consistency of this methodology to the pipeline industry risk assessment practices, represented in this study by the commercial software IAP, Integrity Assessment Program. The API 581 BRD methodology was applied to four oil pipelines installed in an Exploration and Production business unit, using the qualitative, semi-quantitative and the quantitative approaches for risk assessment and RBI for optimizing inspection plans. The results are evaluated and discussed. Its observed limitations of API 581 BRD in regard to its application to pipelines as there are missing criteria for evaluating some pipeline typical failure modes and their respective environmental and financial consequences. These limitations result from the fundamental differences between the pipeline and pressure vessel installation ways. In spite of that, inspection plans for the pipelines studied were evaluated and the results obtained were considered consistent and satisfactory. Regarding the software IAP, mainly because its a specific program, its recommended its further development towards the implementation of a cost optimization algorithm for operators standard risk mitigation scenarios. Its also proposed a challenging improvement on the IAP, that is, the inclusion of the Bayes theorem methodology in its algorithm, aiming at updating the pipeline integrity evaluator expectations about the evolution of a defect taking into consideration the efficiency of the inspection techniques being used and the inspection frequency on that defect. With this provision it will be possible to evaluate inspection plans directly with IAP, using a simplified methodology, similar to that proposed in API 581 BRD. Its recommended for a future study, the application of the software which is presently being developed for the standard API RP 580, Risk Based Inspection, to pipelines for evaluating its methodology in regard to adequacy and simplicity.

Este trabalho apresenta os resultados da aplicação da metodologia de inspeção não intrusiva (INI) em equipamentos do sistema de dessulfurização de gás numa plataforma petrolífera, com o auxílio da inspeção baseada em risco utilizando a norma API RP 581. A inspeção não intrusiva é aplicada tendo como fundamentos as guias de inspeção, como a DNV-RP-G103, que reúne informações de como executar e justificar o seu uso, a fim de garantir a segurança das instalações, eliminando a necessidade de uma parada do equipamento para a realização da inspeção. Contudo nem todos os equipamentos puderam ser inspecionados por esta metodologia, devido a limitações operacionais e/ou construtivas. O trabalho conclui que a inspeção não intrusiva pode ser aplicada à inspeção de equipamentos sem prejuízo ao mapa de risco do equipamento ou da unidade, e naqueles onde não é possível à utilização somente da metodologia, a mesma poderá ser aplicada em conjunto com a inspeção convencional fornecendo informações importantes sobre o estado do equipamento, melhorando assim a confiabilidade do planejamento da parada de manutenção e uma redução dos custos envolvidos. / This paper presents the results of applying the methodology of non-intrusive inspection (INI) in electrical system flue gas desulphurization an oil rig, with the help of riskbased inspection using the API RP 581. The non-intrusive inspection is implemented with the guides as the foundations of inspection, such as DNV-RP-G103, which gathers information on how to make and justify its use, to ensure the safety of installations, eliminating the need for a parade equipment to perform the inspection. However not all equipment could be inspected by this method, due to operational limitations and / or constructive. The paper concludes that the non-intrusive inspection can be applied to inspection of equipment subject to the risk map of the equipment or unit, and those where it is not possible to use only the methodology, it may be applied along with conventional inspection providing important information on the status of the equipment, thereby improving the reliability of planning maintenance shutdown and lower costs.

[pt] Tradicionalmente, os equipamentos de elevação e transporte assumem uma posição de destaque na indústria, sendo as pontes rolantes os equipamentos mais utilizados. No caso da ThyssenKrupp Fundições Ltda., as pontes rolantes são responsáveis pelas principais paralisações dos negócios, trazendo prejuízos financeiros e operacionais. O emprego da IBR - Inspeção Baseada em Risco é bastante indicado para este tipo de equipamento, pois permite identificar as pontes rolantes que são críticas e deste modo estabelecer uma metodologia de inspeção eficiente, visando concentrar esforços nestes equipamentos de modo a reduzir seu risco de falha e garantir a manutenção dos negócios. Neste trabalho analisou-se um conjunto de pontes rolantes e componentes críticos da empresa ThyssenKrupp Fundições Ltda.. Para se cumprir este objetivo, foi aplicada a metodologia de IBR qualitativa para a análise do banco de dados de manutenção e inspeção. A teoria de IBR qualitativa usou uma matriz de risco COF x FOF (Conseqüência de Ocorrência de Falhas X Freqüência de Ocorrência de Falhas) onde cada uma das 20 pontes teve sua classe de risco estabelecida. Também foi feita a análise da freqüência de falhas dos componentes de todas as 20 pontes através dos registros de inspeção e manutenção localizados dentro do período de janeiro de 1995 a junho de 2002. Após a determinação das pontes rolantes críticas (risco alto e muito alto) e componentes críticos, foi elaborado um programa de inspeção para o gerenciamento dos mesmos, através de tabelas e fichas de inspeção onde a nova freqüência de inspeção foi calculada através da distribuição de probabilidade semi-empírica de Weibull. Além do programa de inspeção, foi proposta uma metodologia para análise dos resultados futuros obtidos com a aplicação do programa de inspeção e para proporcionar, através da realimentação do banco de dados, o contínuo aumento de sua eficiência. / [en] Traditionally, the transportation and elevation equipments assume a highlight position in the industry, being the overhead crane one of the mostly used equipments. As to the ThyssenKrupp Fundições Ltda, the overhead cranes are responsible for main causes for stopping of business, leading financial and operational lost. The use of RBI - Risk Based Inspection is very well indicated for this type of equipment since it allows the identification of which overhead cranes are critical and in this way the establish a mean of efficient inspection methodology, aiming to concentrate efforts on these equipments so as to reduce their failure risk and to guarantee the maintenance of the business. In this dissertation, a sub-set of overhead cranes and critical components of ThyssenKrupp Fundições Ltda was analyzed. In order to reach this objective, the RBI qualitative methodology was applied to the analysis of the maintenance and inspection database. The theory of the qualitative RBI used a risk matrix FOF x COF (Probability of Failure X Consequence of Failure) where each one of the 20 overhead crane had its class of risk established. Also, the components failure analysis frequency of all the 20 overhead cranes was made through the inspection registries situated in the period between January 1995 and June 2002. After determining the critical overhead crane (high and very high risk) and the critical components, an inspection program for their management was elaborated through means of table and inspection cards where the new inspection frequencies were determined through the Weibull distribution semi-empiric probability. Besides the inspection program, a methodology to analyze the future results obtained by the application of the inspection program was propose to offer suggestions for this continuous efficience raise.

>Magister Scientiae - MSc / This study investigated the current knowledge, perceptions, and practices of Risk-Based Monitoring (RBM) using written and verbal responses to an ethics review board approved questionnaire. Responses were collected from individuals involved in the practice, oversight, and implementation of clinical trial monitoring in the USA. RBM was viewed as a positive force with a bright future. However the results suggested that a renewed focus on change management strategies is needed to ensure RBM practices penetrate all levels of clinical trial management. The site sponsor/site operational relationship was identified as a key RBM component. Shortcomings in this relationship were identified as significant operational barriers to effective RBM practice. Respondents indicated that current RBM training efforts were lacking. Because RBM is new and its practices deviate significantly from the past total monitoring efforts, both industry and the clinic need to work harder to ensure that everyone involved in clinical trial monitoring understands these differences. Fortunately, overcoming the identified barriers will not require massive changes to current RBM practice. By refocusing efforts on the sponsor/CRO and investigative sites to attain RBM governance, develop quality control plans, institute an optimal RBM platform, and improve training, the true promise of RBM is within reach. Each of these are critical pieces to an effective RBM implementation methodology and correcting initial stumbles in their implementation can assure the RBM future is as promised.

近年來，美國壽險公司由於過度投資在高風險的垃圾債券及不動產，造成 投資失敗，公司破產事件層出不窮，於是美國NAIC推出了一套根據公司投 資及業務風險為基礎的壽險業風險資本需求（Risk Based Capital）公式 ，以做為新的監理系統，期能振衰起弊，發揮保險監理上早期預警的功能 。本文除了一方面探討過去近年來導致美國壽險業喪失清償能力的原由， 最主要在對於這套新的監理制度，就其公式架構、組成內容及實際的運算 ，加以深入研討，並對於公式本身的相關問題來分析其假設上之合理性。 最後，以RBC 為藍本，對於我國當前有關資本及盈餘的規定，會計制度上 對於資產評價的缺失，及未來RBC 引進國內時，我國現行會計報表資訊揭 露的有關問題，予以分析，並提出個人的意見。正當我國壽險業發展日益 蓬勃的今天，隨著競爭的增加，其經營的風險實不容我們忽視，尤其先進 國家過去歷歷在目的教訓，及早建立一套有效的監理系統，以因應未來的 需要，實有其迫切與重要性在。回顧我國現有制度，不可諱言，需要努力 的地方仍然很多，亟需我們快馬加鞭，急起直追。