Clinical documentation is an essential quality element that is often not adequately completed. Current data demonstrate that 32% of home health claims do not meet the requirements for federal reimbursement. Rogers's diffusion of innovation was used as a conceptual framework to guide this quality improvement project which determined whether home health nurses with education and chart audit experience demonstrate increased documentation compliance relative to nurses with education only. After completing a 1-hour education program on documentation, a convenience sample of home health nurses (n = 8) was divided between a chart-audit group (n = 4) and a no-chart-audit group (n = 4). Each nurse in the chart-audit group reviewed 4 charts for adequacy of documentation related to pain assessment, homebound status, and skilled nursing notes. Charts of all nurses who attended the education program were independently assessed for documentation compliance 3 weeks after they completed the chart audit session. Based on Fisher's exact test analysis, no significant difference in adequacy of documentation was noted between nurses who conducted chart audits and those who did not; however, all nurses in the audit group had adequate documentation compliance for pain, homebound status, and skilled nursing notes. Nurses with > 4 years in nursing charted more adequately than nurses with -?¤ 4 years in nursing, and nurses with -?¤ 4 years in homecare were found to chart more adequately than nurses with > 4 years in homecare. Staff participation in chart audits, as a quality improvement strategy, may improve compliance with documentation requirements.

La problématique de l’observance de la biosécurité est présente dans tous les types de production. Il est essentiel de définir des stratégies pour améliorer l’application des mesures de biosécurité. Cette étude décrit l’application des mesures de biosécurité à l’entrée et à la sortie de 24 bâtiments d’élevages avicoles au Québec, Canada. L’effet des audits et de caméras visibles sur l’observance a été étudié, de même que les déterminants de l’observance. De plus, la relation entre l’observance et les profils de personnalité, l’expérience et l’éducation a été décrite. L’application des mesures de biosécurité a été évaluée à l’aide de caméras cachées. L’observance à court terme (deux premières semaines) et à moyen terme (six mois plus tard) a été déterminée. Basés sur les résultats du groupe contrôle, 44 différentes erreurs lors de l’application des mesures de biosécurité ont été observées à l’entrée et la sortie des bâtiments. La plupart étaient reliées à la délimitation des zones (propre versus contaminée). La nature et la fréquence des erreurs suggèrent un manque de compréhension des principes associés aux mesures de biosécurité. Le visionnement des vidéos a révélé 3055 visites par 277 individus différents (136 employés, 123 visiteurs, 3 superviseurs et 15 éleveurs). Les résultats ont démontré que les audits n’avaient pas d’impact sur l’observance des employés. Les caméras visibles ont eu un impact, à court terme, sur le port de bottes et le respect des zones durant la visite. Par contre, six mois plus tard, l’observance avait significativement diminué, au point de ne plus être statistiquement plus élevée que le groupe contrôle. La durée et le moment de la visite, la présence de l’éleveur ou d’un observateur, la conception de l’entrée, le nombre de bâtiments, le nombre de mesures de biosécurité exigé, le type de bottes, le genre et être membre de la famille de l’éleveur étaient significativement associés à l’observance de certaines mesures. Finalement, trois traits de la personnalité étaient associés à l’observance: responsabilité, orienté vers l’action et complexité, de même que le nombre d’années d’expérience et le niveau d’éducation. Il est nécessaire d’améliorer la formation en matière de biosécurité en fournissant du matériel de formation à tous les intervenants qui démontrent pourquoi et comment appliquer les mesures de biosécurité. La formation continue devrait également aborder les problématiques reliées aux caractéristiques de visites et de fermes. Améliorer la conception des entrées de bâtiments devrait contribuer à augmenter et à maintenir l’observance. L’identification de traits de personnalité associés à l’observance peut avoir des implications sur la sélection des candidats à l’embauche ou sur l’attribution de tâches et sur la planification des programmes de formation. / Biosecurity compliance issue is present in all types of animal productions, Therefore, it is essential to define strategies to improve the implementation of biosecurity measures. This study described the application of biosecurity measures when entering and exiting 24 poultry barns in Québec, Canada. The effect of audits and visible cameras on compliance was investigated, as well as determinants of compliance. Also, the relationship between compliance and personality profiles, experience and education has been described. Application of biosecurity measures was evaluated using hidden cameras. Short term (first two weeks) and medium term (six months later) compliance were determined. Based on the control group, 44 different biosecurity breaches were observed when getting in and out of poultry barns. Most were related to area delimitation (clean versus contaminated). The nature and frequency of errors suggest a lack of understanding of biosecurity principles. Overall, video viewing revealed 3055 visits done by 277 different individuals (136 employees, 123 visitors, 3 supervisors and 15 growers). Results showed that audits did not have any impact on employee compliance. Visible cameras had a significant impact on changing boots and respecting areas during the visit for the short term period. However, six months later, compliance significantly declined and was no longer statistically higher compared to the control group. Duration and moment of the visit, presence of the grower or an observer, barn entrance design, number of barns, number of biosecurity measures requested, type of boots, gender and being a member of a grower’s family were significantly associated with compliance with some biosecurity measures. Finally, three personality traits were significantly associated with compliance: responsibility, action-oriented and complexity, as well as the number of years of experience and the level of education. There is a need to improve biosecurity training by making training material available to all poultry personnel demonstrating why and how to apply biosecurity measures. Educational meetings should also address issues related to visit and farm characteristics. Improving barn entrance design should contribute to enhance and maintain compliance. The identification of personality traits associated with compliance may have implications for the selection of job applicants or task attribution, and for developing educational materials and training programs.

Thesis (MPhil)--Stellenbosch University, 2005. / ENGLISH ABSTRACT: There is a strong pressure for organizations to attaining, maintaining and improving knowledge standards for sustained competitive strategic advantage. This assignment examines the status of knowledge and knowledge management (KM) practices at the Provincial Library Services (PLIS). I approached the topic by collecting data relevant to the management of information and knowledge and benefits of the KM activities using the following methods: A review of literature and research: - addressing the paucity of literature and research that is both current and directly relevant to libraries was one of the motivating factors behind the study; analysis of key documents and information systems; a questionnaire was distributed to the PUS personnel; informal interviews and observations. The results seem to indicate that PLIS has a knowledge infrastructure and a technology infrastructure. This is apparent in its knowledge programmes, e-mail system, web page, library management system (PROLIB), and limited access to the Internet. Staff has some fairly basic knowledge and information needs that must be addressed. Few knowledge contents should be established. The baseline information provides a foundation for more coordination; recognition of the importance and enhancement of its KM related activities. KM activities should focus on individual capabilities. Recommendations are articulated in terms of a proposed KM strategy. It became evident that success of knowledge management depends on an environment, which is conducive to conversion of individual knowledge to organizational knowledge, the value to which employees place on knowledge and their attitude towards KM. Moreover, indicators of success and evidence of effectiveness should take the measuring criteria beyond a checklist of policies and strategies, procedures and processes, systems, activities but professional competence, commitment, benchmarking and adoption of best practices for attainment of KM goals. Important to note, is the reality that a KM activity for PLIS has to take broader transformation imperatives into account. / AFRIKAANSE OPSOMMING: Daar word sterk druk geplaas op organisasies om kennis te bekom, te behou en te verbeter vir volgehoue mededingende strategiese voorsprong. Hierdie werstuk ondersoek die status van kennis en kennisbestuur- (Knowledge Management, KM) praktyke van die Provinsiale Biblioteekdiens. Ek het die- onderwerp benader deur data te versamel wat relevant is tot die bestuur van inligting en kennis sowel as die voordele van KM aktiwiteite deur die volgende metodes te gebruik: 'n Oorsig van literatuur en navorsing: - een van die faktore wat die studie gemotiveer het is om die beperkte beskikbare literatuur en navorsing wat op datum sowel as relevant tot biblioteke is aan te spreek; 'n ontleding van die kern dokumente en inligtingsisteme; 'n vraelys wat versprei is onder die personeel van die Provinsiale Biblioteekdiens; informele onderhoude en waarnemings. Die resultate dui daarop dat die Provinsiale Biblioteekdiens 'n kennis en tegnologiese infrastruktuur het. Dit blyk uit die kennisprogram, die e-pos sisteem, die Webtuiste, die biblioteekbestuursisteem (Prolib), en beperkte toegang tot die Internet. Personeel het basiese kennis en inligtingsbehoeftes wat aangespreek moet word. Kennisinhoude moet daargestel word. Die basislyn inligting voorsien 'n grondslag vir meer koôrdinasie; besef van die belangrikheid en die verbetering van die KM verwante aktiwiteite. KM aktiwiteite moet fokus op individuele vermoëns. Aanbevelings word uitgedruk in terme van 'n voorgestelde KM strategie. Dit het duidelik geword dat die sukses van kennisbestuur afhang van 'n omgewing wat bevorderlik is vir die omskakeling van kennis van die individu na organisatoriese kennis, die waarde wat personeel heg aan kennis en hulle houding teenoor kennis bestuur. Aanwysings van sukses en bewys van effektiwiteit moet meetbare kriteria verder neem as 'n lys van beleide en strategieë, prosedures en prosesse, sisteme en aktiwiteite maar moet professionele vermoëns toewyding "benchmarking" en gebruik van die beste praktyke vir die bereiking van KM doelwitte toepas. Dit is belangrik om te let op die realiteit dat 'n KM aktiwiteit van die Provinsiale Biblioteekdiens wyer transformerende imperatiewe in ag moet neem.

Genom åren har det skett en rad företagsskandaler som kopplats samman med brister i revisionen. För att undvika liknande skandaler i framtiden har ökade krav i lagstiftning och uppdatering av standarder för revisionsarbete införts. Med hjälp av regelbundna kontroller ska revisionen hålla hög kvalitet och brister ska upptäckas tidigare. Tidigare forskning har visat att det ofta är i revisionsdokumentationen som brister förekommer.Syftet med uppsatsen är att undersöka revisorers uppfattningar om vilka faktorer som orsakar att brister uppstår i revisionsdokumentationen. För att uppfylla syftet har intervjuer gjorts med tio revisorer som arbetar på olika revisionsbyråer i Skåne. Det teoretiska ramverket presenteras i en figur som visar min tolkning av hur olika faktorer påverkar revisionsdokumentationen.Slutsatsen av studien visar att revisorns uppfattningar om regleringen, revisorns yrkesroll och revisionsbyrån är faktorer som kan medföra att brister uppstår i revisionsdokumentationen, vilket många gånger kan relateras till tidsbrist hos revisorn. Det moment i revisionsprocessen som rör bedömningar om vad som är väsentlig information kan även medföra brister i revisionsdokumentationen. Detta eftersom revisorer kan tolka och bedöma olika, vilket avspeglar sig i vilken information varje revisor anser vara väsentlig information att ta med i revisionsdokumentationen. Detta kan sin tur leda till att alla revisorer inte får med vad som krävs enligt lag och standard.Som förslag på framtida forskning ska en undersökning göras på hur många uppdrag som är optimalt för en revisor att revidera per år. / Over the years there have been several corporate scandals, which have been linked to shortcomings in the auditing. In order to avoid similar scandals in the future, increased requirements for law and standards have been introduced. With the help of regular quality controls, the audit should maintain high quality and shortcomings should be discovered earlier. Previous research shows that it is often in the audit documentation that deficiencies occur.The purpose of this paper is to identify factors that cause shortcomings in the audit documentation. In order to fulfil the purpose of the paper, interviews have been conducted with ten auditors from various audit firms in Skåne. The theoretical framework is based on a model that shows my understanding of how different factors affect the audit documentation.The conclusion of the study shows that the auditor's perceptions of the regulation, the auditor’s professional role and the audit firm structure are factors that may cause shortcomings in the audit documentation, which can often be related to the lack of time in the process of auditing. The moment in the audit process regarding assessments of essential information may cause shortcomings in the audit documentation. This is because auditors can interpret and assess differently, which reflects what information each auditor considers to be essential information to include in the audit documentation. This in turn can lead to the fact that all auditors do not include what law and standard require.As a proposal for future research, a study should be made in order to determine how many assignments are optimal for an auditor to audit per year, with regards to the time aspect in relation to the documentation requirements.

Nursing documentation became an important part of work of a general nurse / a midwife. The nursing documentation differs in individual hospitals. The clinic management is responsible for the documentation contents in given hospital and general nurses / midwives at least participate in its development. The nursing documentation serves as the work aid for the nursing staff, being the material providing important information for other medical staff and institutions. The documentation objectively informs the medical team members about the health conditions of the given individual. Recently, significant stress started to be put on education activities of a nurse and its documenting. New examination methods or therapeutic procedures are being introduced into practice, which should help in treatment of clients. Regardless modern progress, the number of chronically ill clients increases ? for example diabetes mellitus, chronic renal insufficiency, asthma bronchiale etc. That is why nurses in the positions of educators play very important rules. The graduation thesis / diploma work aims at nursing documentation in practice. The aim of the graduation thesis / diploma work was to map the efficiency of nursing documentation and to find out what an importance attach the nurses to nursing documentation keeping. Another aim was to find out whether education plans make a part of nursing documentation. My last aim was to find out whether an education nurse is a member of the nursing team. For the research part of this work, a combination of qualitative and quantitative research solution was used. A semi-structured interview was used s the data collection technique for the qualitative part, while there were interviewed the chief nurses working in a hospital in Plzeň region. A questionnaire was used as the data collection technique for the quantitative part and it was designed for general nurses working in the faculty, regional and district hospitals in Plzeň region, in standard department, intensive care unit and in consequent care unit. The aims of the work were reached. Four hypotheses were set for the quantitative research. 1. Nurses perceive the efficiency of nursing documentation in case of being kept by an appointed nurse. 2. The shift nurses consider nursing documentation keeping to be rather a stress instead of an expression of professional activities of a nurse. 3. A part of standard equipment of nursing documentation is reserved for education activities. 4. The system of nursing care provision in the hospital departments does not allow application of education process, even though its keeping in nursing documentation is required. The first two hypotheses were confirmed, the third and fourth hypotheses were not confirmed. Five chief nurses expressed their interest in results of our research and investigations. They are interested in results obtained in their departments. We continue our co-operation as the output of the work is a draft of documentation for education of a client, the education standard and a seminar or course of education activities of a nurse.

Skolinspektionens roll som granskande myndighet och granskningarnas effekter på skola, lärare och undervisning kan studeras från flera olika perspektiv. I denna studie ligger fokus på Skolinspektionens tematiska kvalitetsgranskningar. Med utgångspunkt i en Foucault-inspirerad diskursanalys undersöks vilka diskurser om lärare som konstrueras av Skolinspektionens tematiska kvalitetsgranskningar gällande undervisning i grundskolan mellan år 2014 - 2018? Dessutom diskuteras hur de framträdande diskurserna kan förstås utifrån dess kontext som en del av ett växande granskningssamhälle. Studiens resultat visar att det går att uppfatta tre framträdande diskurser – diskursen om lärarens förmåga, diskursen om lärarens kunskap och kompetens och diskursen om lärarens kollegiala samarbete. Samtliga dessa tre konstrueras som en konsekvens av den mer övergripande diskursen om den framgångsrika undervisningen. I studiens resultatdiskussion problematiseras dessa diskurser när de sätts i relation till det växande granskningssamhället, den marknadsstyrda skolan (genom New Public Management) och skollagens skrivning om utbildning på vetenskaplig grund. I studien argumenteras för att de diskurser som konstrueras i Skolinspektionens skrivningar samtliga bär spår av just dessa tre perspektiv som i studien kallas för diskursiva formationer. / The role of the Swedish Schools Inspectorate as an auditing authority and the effect of the audits on teachers, schools and teaching could be studied from various perspectives. In this study, the thematical quality audits from the Swedish Schools Inspectorate are in focus. Based on a Foucault-inspired discourse analysis, the discourses constructed in the thematical quality audits a regarding compulsory school during the years 2014-2018 are examined. Furthermore, the understanding of the constructed discourses is discussed relative to the audit community being their context. The result of the study shows that three main discourses could be seen as being constructed through the studied material. The discourse about the teacher skills, the discourse about the teacher knowledge and qualifications and the discourse about the teacher cooperativeness. All three are constructed as a consequence of the discourse about the successful teaching. In the study, the three discourses are also discussed relative to the growing audit community, the market-driven school (through New Public Management) and the scientific basis on which all education should be based according to the education act. The study argues that there are traces of these three perspectives in the discourses that are possible to view as constructed in the audits.

[pt] O objetivo deste artigo é investigar se a corrupção em países em desenvolvimento está relacionada simplesmente a políticos visando à extração de renda ou se reflete um mecanismo mais complexo de retribuição aos financiadores de campanha com recursos públicos. Se os políticos decidem entre se engajar ou não na atividade ilícita de forma racional, deveríamos esperar uma queda na corrupção decorrente do aumento da punição à corrupção ou elevação na probabilidade de auditorias (Becker, 1968). Além disso, se a corrupção for uma forma de retribuição aos financiadores de campanha desses políticos, uma elevação na punição provocaria não somente uma queda na corrupção observada como também uma diminuição na demanda por recursos para projetos mais corruptíveis, como os de infraestrutura (Mauro 1998). Nesse artigo testamos essas explicações usando um experimento realizado no Brasil em 2009. Usando o fato de que alguns municípios foram aleatoriamente escolhidos para terem a probabilidade de serem auditados elevada, analisamos dados públicos dos convênios entre municípios e União. Encontramos uma queda considerável nos recursos solicitados para obras em infraestrutura. Ainda, encontramos efeitos mais pronunciados no caso em que o município foi auditado no passado, evidência de que prefeitos de fato respondem a políticas críveis. Por fim, esse efeito é mais forte se o prefeito foi fortemente financiado por construtoras. Em suma, nossos resultados sugerem que os prefeitos possuem um compromisso de retribuir financiadores de campanha e que respondem a políticas críveis contra a corrupção reduzindo os pedidos de recursos para projetos de infraestrutura. / [en] This paper proposes a test to estimate the nature of political corruption in developing countries: embezzlement by self-enriching politicians versus corruption that originates as a quid-pro-quo from campaign contributions. If politicians make their decision about being or not being corrupt rationally, then increasing the punishment for corrupt practices or the probability of getting caught should reduce corrupt practices (Becker, 1968). If corruption is a response of politicians to firms that finance their campaigns, an increase in punishment should yield not only a reduction in corruption but also a reduction in the demand for projects that are corruptible, such as projects on infrastructure. We test these explanations for corrupt practices using a randomized policy experiment in Brazil. We exploit the fact that some municipalities were randomly chosen to have their probability of being audited increased and we analyze public data of block grants. We find a significant decrease in the resources requested by the mayors to execute projects in infrastructure. Also, this effect is more pronounced if the municipality has been audited in the past, evidence that mayors respond to credible policies. Finally, this effect is larger if mayor s campaign was strongly financed by construction companies. In sum, our findings suggest that mayors are committed with campaign contributors and respond to larger probability of audits by reducing the amount of resources requested for infrastructure projects.

No description available.

Thesis (MScEng)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: In the last century the earth has experienced an increase in the global mean temperature, with the main contributing factor being the increase in greenhouse gasses. Evidence indicates that the burning of fossil fuels, critical in the supply of energy, contributed towards three quarters of the carbon dioxide (CO2) increase. In 2008 South Africa reached electricity capacity constraints. A subsequent economic downturn experienced in the country, brought about by the worldwide economic recession, has relieved some of the strain on the electricity supply system. However, consumption levels are returning to those experienced during 2008 and no new base load power stations have been added. Short-term capacity constraints can be managed by shifting the peak demand, but the electricity shortage can only be avoided by adding additional capacity or reducing the overall electricity consumption. Supply-side solutions are both overdue and too expensive. The only solutions that can provide lasting results are demand-side solutions. During the past few years the Energy Efficiency and Demand-side Management (EEDSM) programme implemented by South Africa’s electricity supply utility, Eskom, has gained prominence. This programme relies heavily on calculating the savings incurred through any demand-side intervention. Energy audits enable the calculation of various consumption scenarios and can provide valuable insight into load operation and user behaviour. Energy audits involve a two-part procedure consisting of load surveying and an analysis. This thesis describes the development of both these procedures, combined into a single application. The application has been tested and provides an accurate and effective tool for simulating consumption and quantifying savings for various load adjustments. The results gained from the auditing application surpassed the expectations and provides the user with a sufficient base-line consumption estimate. The results do not reflect day-to-day variations, but the simulations are sufficient to quantify savings and determine whether demand-side interventions are financially viable. The application also presents a benchmark for the type of applications required to successfully implement an EEDSM programme. / AFRIKAANSE OPSOMMING: In die afgelope eeu het die aarde se gemiddelde temperatuur toegeneem, met die toename in kweekhuisgasse as die grootste bydraende faktor. Dit wil ook voorkom asof die verbranding van fossielbrandstowwe, wat noodsaaklik is vir die verskaffing van energie, verantwoordelik is vir driekwart van die toename in koolstofdioksied (CO2). Gedurende 2008 het Suid-Afrika elektrisiteitsbeperkings bereik. Die daaropvolgende ekonomiese afswaai wat in die land ervaar is weensdie wêreldwye ekonomiese resessie, het van die druk op die elekriese netwerk verlig. Verbruikersvlakke is egter besig om terug te keer na waar dit in 2008 was, maar geen nuwe basislas-kragstasies is gebou nie. Op die kort termyn kan die kapasiteitsbeperkings bestuur word deur die aanvraag te verskuif, maar die elektrisiteitstekort kan op die lang duur slegs vermy word deur bykomende kapasiteit by te voeg of die totale aanvraag te verminder. Toevoerkant-oplossings is beide agterstallig en te duur. Die enigste oplossings wat blywende resultate kan lewer, is dus aan die verbruikerkant. In die afgelope paar jaar het die effektiewe bestuur van energieverbruik baie aansien geniet. Die nasionale energievoorsiener, Eskom, het ook 'n program geloods om te help met die implimentering van energiebesparingmaatreëls. Die implementering van energie-oudits om met die kwantifisering van besparings te help, is van integrale belang vir die sukses van die program. Energie-oudits stel die eindverbruiker in staat om verskeie verbruiksmoontlikhede te beproef en sodoende waardevolle inligitng te verkry rakende die verbruikspatrone van die fasiliteit. Energie-oudits behels 'n tweeledige proses, bestaande uit 'n lasopname en 'n verbruiksanalise. Hierdie proefskrif beskryf die ontwikkeling van 'n stelsel wat beide die prosesse kombineer in 'n enkele applikasie. Die applikasie is getoets en bied 'n akkurate en doeltreffende instrument om verbruik te simuleer en besparings te kwantifiseer vir verskeie verbruiksmoontlikhede. v Die resultate van die oudit het die aanvanklike verwagtinge oortref en voorsien verbruikers van 'n goeie skatting van die basisverbruik van 'n fasiliteit. Die resultate weerspieël nie dagtot- dag variasies nie, maar die simulasies is voldoende om besparings te kwantifiseer en help om die finansiële lewensvatbaarheid van verbruikerskant-intervensies te bepaal. Die program bied ook 'n verwysingspunt vir applikasies wat besparingstudies wil implementeer.

Bakgrund: Under 2000-talet har ett antal skandaler skakat om revisionsbranschen, både inom den privata och den offentliga sektorn. Detta har väckt ett intresse för att undersöka hur revisionen går till inom dessa två sektorer. Tidigare forskning som jämför revision inom den privata sektorn med statlig revision är begränsad, vilket motiverar den här undersökningen då en sådan jämförelse kan ge större kunskap kring huruvida företag och myndigheter är föremål för samma nivå av granskning. Vidare är granskningsprocessens påverkan på revisionskvaliteten ett relativt outforskat område, vilket motiverar undersökningen ytterligare. Syfte: Undersökningen jämför granskningsprocessen för revision inom den privata sektorn med granskningsprocessen för statlig revision, i en svensk kontext. Syftet är att undersöka huruvida det finns skillnader eller likheter i hur granskningsprocessen är utformad mellan de två sektorerna, och vidare vad eventuella skillnader eller likheter kan ha för påverkan på revisionskvaliteten inom respektive sektor. Metod: Undersökningen har en induktiv utgångspunkt, och utförs i form av en innehållsanalys bestående av en dokumentgranskning och intervjuer. I dokumentgranskningen ställs relevant lagstiftning, gransknings-standarder, och styrdokument för kvalitetskontroll för de två sektorerna mot varandra. Ett antal intervjuer görs även med revisorer från KPMG och Riksrevisionen, som representerar revision inom den privata respektive den offentliga sektorn. Slutsats: Resultatet visar att granskningsprocessen till stor del ser likadan ut, men att det finns ett antal skillnader som framför allt har att göra med mer långtgående krav på rapportering för myndigheter. Detta kan förklaras med att agent-problematiken är större inom den offentliga sektorn, vilket i sin tur leder till en mer omfattande granskning för den statliga revisionen. God revisionskvalitet kommer av efterföljelse av lagar och regler, samt revisionsstandarder. Den privata sektorn har mer detaljerad lagstiftning, och därmed fler aspekter att beakta för att uppnå god revisionskvalitet. Vad gäller revisionsstandarder är dessa likartade, varför båda sektorerna har samma utgångsläge för att uppnå revisionskvalitet och undvika revisions-misslyckanden. / Background: During the 21st century, a number of scandals have shaken the audit industry - both within the private and the public sector. There is an increasing interest in knowing how the audit process is designed within these two sectors. Previous research comparing private sector audits to public sector audits is scarce; this motivates an investigation such as this one, because a comparison could provide insight into whether corporations and government agencies are subject to the same level of scrutiny. Further, the impact of the audit process on audit quality is a relatively unexplored area of research, which motivates the study even more. Purpose: The investigation compares the review process of private sector audits with the review process of public sector audits, within a Swedish context. The purpose is to find out whether there are differences or similarities in the review process between these two sectors, and if these potential differences could affect the audit quality of the sectors respectively. Method: The investigation has an inductive starting point, with a content analysis of a document review and interviews. The document review compares relevant laws, standards for the review process, and regulations of quality control, for each of the sectors. A number of interviews are carried out with auditors from KPMG and Riksrevisionen (Swedish NAO). The participants are representatives for auditors in the private sector and the public sector respectively. Conclusion: The findings show that the review process overall is very similar, but that there are a number of differences that mostly have to do with the more extensive reporting requirements for the public sector. This could be explained by the fact that the principal-agent problem is more complex within the public sector, which, in turn, leads to a more extensive review in the public sector audit. Audit quality comes from following laws and regulations, as well as audit standards. The private sector has more detailed audit laws, and thereby more aspects to consider in order to achieve good audit quality. The audit standards are similar in the private and the public sector, indicating that they have the same starting ground for achieving audit quality and avoid audit failures.