Obsahem diplomové práce je teoretická a praktická část týkající se personálního auditu. Teoretická část popisuje personální audit v jeho nejširší podobě, jeho cíle, metody, fáze. Praktická část se zaměřuje na aplikaci personálního auditu, obsahuje popis auditu, hodnocení a návrhy doporučení ke zlepšení.

The goal of the submitted thesis "Evolution of the audit profession" is to introduce the audit profession focused on the current situation of the audit market. The European Commission published a Green Paper "Audit Policy: Lessons from the Crisis" on the 13th of October 2010 seeking views on a range of issues related to the statutary audit. (the consultation closed on the 8th of December). The part of this work is the comparison of views of the group of respondents and the summary of all responses. It also mentions the current situation of this theme.

As Normas da Associação Brasileira de Normas Técnicas fixam conceitos e sugestões para a condução de auditorias sobre processos para produzir ou fornecer bens e serviços. Esse trabalho relata e discute informações obtidas durante ações de uma tentativa para \"mostrar que o uso de conceitos contidos nas Normas NBR ISO, série 10.000, pode contribuir para orientar análises sobre o comportamento de pavimentos e identificar diretrizes que contribuam para melhorar o nível para qualidade de construção, manutenção ou reabilitação destes equipamentos de rodovias\". / The Standards of the Associação Brasileira de Normas Técnicas fix concepts and suggestions to the conduction of auditing on processes to produce or to supply goods and services. This thesis reports and discusses information obtained during actions of an attempt \"to show that the use of concepts contained in Standards NBR ISO, series 10.000, can contribute to guide analyses on the pavement performance and to identify lines of direction that contribute to improve the level for quality of construction, maintenance or rehabilitation of these equipment of highways\".

A integração dos mercados econômicos decorrente do processo de globalização da economia trouxe à discussão as questões da qualidade relacionadas a necessidade de padronização de produtos, serviços e processos. Neste sentido, os padrões internacionais, série ISO 9.000, emitidos pela International Organization for Standardization, com ênfase maior a partir da década de noventa, passaram a ser adotados por várias empresas como forma de comprovada e sistematicamente garantir a qualidade de seus processos, produtos e serviços. As empresas que implementaram sistemas de gestão e garantia da qualidade acabaram por modificar seus processos como um todo, particularmente, aqueles diretamente relacionados as questões da qualidade e determinaram alterações significativas nos sistemas de controle interno. A obrigatoriedade de realização de auditorias da qualidade, com o objetivo de averiguar se as atividades da qualidade estão em conformidade com a forma planejada e determinar a eficácia do sistema de garantia da qualidade, forneceu o ponto de partida para a elaboração desta dissertação, que tem como objetivo discutir o papel do auditor contábil (independente) na auditoria da qualidade e contribuir, através da identificação de alguns caminhos possíveis, para uma efetiva participação desses profissionais na auditoria de sistemas de garantia da qualidade. O papel que discutimos, e pelo qual temos firme convicção, o auditor contábil pode e deve dar sua contribuição profissional às questões da qualidade, está relacionado ao valor agregado da auditoria contábil, num ambiente empresarial, onde as funções do auditor contábil vêm se expandindo, tendo como alvo a gestão empresarial. A presente dissertação está estruturada em cinco capítulos a saber: * O Capítulo 1 apresenta os objetivos do trabalho, os antecedentes, as questões problema, a relevância da pesquisa e a metodologia aplicada; * O Capítulo 2 discute o conceito de qualidade, apresenta as normas de gestão e garantia da qualidade e detalha o sistema de gestão da qualidade e o sistema de garantia da qualidade; * O Capítulo 3 apresenta as normas de auditoria da qualidade, discute o que é auditoria da qualidade, os objetivos, a abrangência e as responsabilidades e apresenta uma abordagem de auditoria de sistemas de garantia da qualidade; * O Capítulo 4 apresenta as normas de auditoria contábil, discute o que é auditoria contábil, os objetivos, a abrangência e as responsabilidades e apresenta uma abordagem de auditoria contábil sobre o sistema de controle interno; * O Capítulo 5 discute o papel do auditor contábil na auditoria de sistemas de garantia da qualidade definindo as responsabilidades e o perfil adequado desse profissional, correlacionando o ciclo da qualidade e o ciclo contábil e identificando alguns caminhos possíveis onde esse papel pode ser desempenhado; e * As conclusões e a bibliografia consultada completam o trabalho. / The integration of economic markets, resulting from the economy globalization process, brings to discussion quality issues concerning the need to standardize products, services and processes. In this direction, the international standards, ISO 9.000 series, issued by the International Organization for Standardization, mainly from the nineties on, have been adopted by several companies in order to consistently and systematically assure the quality of their processes, products and services. The Companies which implemented a quality assurance and management system had to modify their processes as a whole, particularly those directly related to quality issues, which determined significant alterations in the internal control systems. The need to perform quality audits in order to verify that quality-related activities are in compliance with the planned way and determine the effectiveness of the quality assurance system provided the starting point for this thesis, which aims at discussing the role of the (independent) accounting auditor in the quality audit and contribute, by identifying some possible ways, to an effective participation of these professionals in the audit of the quality assurance system. The role dicussed here, which, we do believe, can and must give a professional contribution to quality matters, is related to the accounting audit added-value, in a business environment, where accounting auditor have expanded their line of work, having as a goal the business management. This thesis is divided into five chapters, as follows: * Chapter 1 introduces the objectives of the work, the background, the problem-issues, the relevance of the research and the methodology applied; * Chapter 2 discusses the quality concept, introduces the rules for managing and assuring quality and details the quality assurance and management system; * Chapter 3 covers the rules for auditing quality, discusses the concept of quality audit, its objectives, scope and responsibilities, and introduces an approach of audit for quality assurance systems; * Chapter 4 introduces the accounting audit rules, discusses the concept of accounting audit, its objectives, scope, responsibilities and focuses an approach of accounting audit on the internal control system; * Chapter 5 discusses the role of the accounting auditor in auditing quality assurance systems, by defining both his responsibilities and professional profile. It also relates the quality cycle to the accounting cycle and identifies some possible ways where this role can be performed; and * The conclusion and bibliography complete the work.

M.Sc. (Med.) (Child Health Neurodevelopment Option), Faculty of Health Sciences, University of the Witwatersrand, 2009 / Two public sector hospitals in Pietermaritzburg, KwaZulu-Natal, Edendale and Grey‟s have specialist clinics for children with epilepsy. Children with suspected epilepsy are referred to Edendale and Grey‟s hospital Paediatric Outpatient Department for their assessment from primary health care clinics, level 1 and level 2 hospitals. Health care workers managing children with suspected epilepsy do not adhere to childhood epilepsy guidelines and protocols and therefore find epilepsy a difficult condition to manage. The purpose of this clinical audit was to assess the quality of care of children referred to Edendale and Grey‟s hospital with suspected epilepsy. Information obtained from this audit will be used to improve the quality and consistency of patient care and therefore reduce childhood morbidity and mortality from the complications of epilepsy among children in Area 2, KwaZulu-Natal. Materials and Methods The Paediatric Outpatient Department registers at Edendale and Grey‟s hospital were used to identify children referred with suspected epilepsy, and their case notes were retrieved. Children who met the inclusion criteria for the study were: i) those referred to the Paediatric Outpatient Department, Neurodevelopment or Epilepsy clinics for their first assessment with a diagnosis of suspected epilepsy and ii) children aged 14 years at Grey‟s hospital and 10 years at Edendale hospital. Children excluded from the study were those i) with febrile convulsions; ii) who had repeat visits and iii) not referred with suspected epilepsy. MN Madekurozwa v Letters from referring hospitals and patient case notes were reviewed and this information was used to fill in the audit forms. A modified British Paediatric Neurology Association audit tool was used for the study. The study period covered was from January 1st 2004 to January 31st 2006. Results From the two-site audit, 232 folders were retrieved and of these 119 case notes met the inclusion criteria and were reviewed, 83 from Edendale and 36 from Grey‟s hospital. The median age of the patients at Edendale hospital was 4-years (age range 2-months to 10-years) at Grey‟s hospital the median age was 3-years (age range 8-months to 12-years). Sixty-six patients were male and fifty-three were female. At Edendale hospital, the majority of patients, 88% were seen within a week of referral, with only 2% seen more than a month later. Of these patients, 37% were assessed by interns and 16% by paediatricians. At Grey‟s hospital the majority of patients were seen more than a month after booking for their first assessment and were assessed by registrars (35%), paediatricians (28%) and senior medical officers (14%), none of the patients were assessed by interns. From reviewing the history, examination, diagnosis, treatment, communication and future care it was found that the overall care of children presenting with suspected epilepsy to both hospitals was poor. Conclusion This was a retrospective study that relied on the availability and review of patient case notes and adequate documentation by the assessing health care workers. The findings from this audit suggest that the quality of care of children presenting with suspected epilepsy to Edendale and Grey‟s hospital is inadequate, with a lack of adherence to guidelines as shown by the lack of adequate statements from history taking, diagnosis, inappropriate use of investigations and inadequate counselling on treatment and future patient care. To improve the management of children referred with suspected epilepsy there should be an improvement in health care worker training to ensure that epilepsy guidelines are adhered to. There should also be an improvement in caregiver and child counselling and education; and strengthening of systems - record keeping, research, and audit with a regular review of epilepsy guidelines.

Traditionally, tax administrations have used taxpayer audit program resources principally to deter deliberate noncompliance, 'encourage' due care in the exercise of tax obligations, and recoup otherwise forgone Revenue. Usually, a corresponding perspective has been adopted by those policy analysts concerned with identifying and modelling the 'optimal' design characteristics of taxpayer audit programs. But, in the process, they have presumed that tax administrations make no efforts to learn from the results of taxpayer audits. Equally, most policy analysts have presumed that taxpayer audit programs can play no part in tax administrations' efforts to improve the underlying willingness and ability of taxpayers to comply with their tax obligations. One important adverse consequence of these presumptions has been that the taxpayer compliance behavior literature has paid very little attention to the major policy issue of how tax administrations should go about allocating their taxpayer audit program resources so as to best manage what the candidate has termed the risks to the Revenue. These risks are defined to be those which stem from the lack of information available to tax administrations about both deliberate and inadvertent noncompliance by taxpayers. In the empirical part of the taxpayer compliance behavior literature it is now well-appreciated that both the nature and the degree of taxpayer noncompliance can vary considerably across different categories (populations) of taxpayers. Thus the 'risks to the Revenue' can likewise vary considerably across taxpayer populations. In turn, different taxpayer populations may well require different program 'treatments'. Accordingly, it is now being recognised in the empirical literature that much more attention needs to be paid to the types of information tax administrations require about taxpayer noncompliance so as to better perform their central role. It is already widely agreed by policy analysts that a tax administration's central role is a broad one, and that it entails ensuring, as far as is practicable and socially desirable, all taxpayers pay the correct amounts of tax - preferably voluntarily. However, a tax administration's performance in this regard has to be assessed largely on the results obtained from taxpayer audit programs. There is therefore a need for a new conceptualisation (model) of what might constitute an 'optimal' taxpayer audit program, and which better captures both the various aspects of taxpayer noncompliance and the information requirements of tax administrations. The need for such a model has now become an urgent one. This is especially because a number of tax administrations, including the Australian Taxation Office, are no longer seeking to use taxpayer audit program resources principally in the traditional deterrence, 'encouragement' and Revenue-recovery mode. Instead, these resources are increasingly being used to help identify those taxpayer populations, as distinct from individual noncompliant taxpayers, which represent the greatest 'risks to the Revenue'. In turn, the results from taxpayer audits conducted in the 'high risk' populations are being used to help the tax administration determine the most appropriate strategies for improving future compliance in these populations. It will be argued in this thesis that the capture of these important strategic characteristics of modern taxpayer audit programs cannot be achieved by augmenting the existing deterrence-based models. A complementary model, more suitable for wider policy analysis, is therefore developed which can readily encompass these characteristics. This model is based on the construct of a budget-constrained tax administration seeking to manage the risks to the Revenue in (what is described in the organizational literature as) a Learning Organization environment, and where market segmentation techniques are drawn on when making inter-population resource allocation decisions. The policy value of this model is then demonstrated by applying it to both quantitative and qualitative data compiled by the candidate for the Business Audit Program of the Australian Taxation Office. In the process, a number of separate, substantive contributions are made to the program monitoring, program evaluation and taxpayer compliance behavior literatures. Collectively, these contributions provide support for the central argument of this thesis that both taxpayer compliance behavior researchers and policy analysts now need to pay much more attention to the information-gathering and strategic resource allocation challenges confronting tax administrations. The policy issues arising here, it will be argued, go to the heart of what constitutes successful and accountable tax administration, and (in turn) a 'high integrity' tax regime which is both efficient and equitable.

Target firms in Australian takeovers are required to obtain an independent assessment of the offer price in situations where the Corporations Law considers the bidder has a superior bargaining position. The intention of this requirement is to protect target shareholders from being offered a lower takeover premium. The only empirical study of expert reports, Eddey (1993), is consistent with expert reports achieving their purpose, as the results indicate no difference in target firm premiums in offers with and without an expert report. Eddey also reports that a revision in offer price is more likely where an expert indicates the bid is �not fair and reasonable.� Using all takeovers from 1990 to 2000, this thesis aims to re-examine and substantially extend the findings in Eddey. As the sample includes all bids, irrespective of the form of payment consideration, the thesis will assess whether the results in Eddey can be extrapolated from cash-based bids to all takeover bids. In addition, the analysis will extend Eddey�s results by investigating whether expert reports result in a higher probability of a revision in offer price relative to takeovers without an expert report. This study also investigates the impact of the expert report on bidder announcement abnormal returns and examines the returns to both bidders and targets when the expert report is released. This will add to the limited current knowledge on the impact of expert reports on the capital market. This thesis also tests the validity of public criticisms of expert independence. Firstly, experts have been publicly criticised on the basis that they are not independent from the target firm. It has been suggested that such experts will be more likely to provide an opinion that agrees with the recommendation of target directors. Secondly, it has been alleged that experts who are also the target auditor provide their reports at a lower fee by cross-subsidising the reports� preparation from other fees received from the client. The concern with this practice is that these reports may be of lower quality. This criticism is tested by developing an expert fee model. This fee model is then used to assess whether, similar to evidence in the auditing field, �quality� experts earn a fee premium. The results indicate that the need for an expert report does not affect bidder abnormal returns at either the announcement of the takeover or release of the expert report. On the other hand, target shareholders earn significantly lower abnormal returns at the announcement of a bid where an expert report is required. This result is inconsistent with Eddey (1993) and raises doubt over whether experts prevent bidders from using their superior bargaining position to offer target shareholders a lower premium. Consistent with Eddey, the probability of an alteration in offer price is greater where an adverse expert opinion is given. The results also show that the presence of an expert increases the likelihood of a bid revision relative to takeovers in general. Target abnormal returns on the release of an expert report are positive and significant, irrespective of the type of expert opinion. This result however, is sensitive to any association between the author of the report and the target. In the case that an expert discloses any prior or current business dealings with the target, abnormal returns are insignificant. The conclusion from this finding is that the market perceives expert reports prepared by an associate of the target as lacking credibility. In light of this lack of information content it is recommended corporate regulators review those experts permitted to prepare reports. Contrary to the published criticisms, experts who have business dealings with the target are just as likely as other experts to provide an opinion that agrees with the recommendation of directors. The tests of a fee reduction by experts associated to the target indicate significant lower fees where the expert is the target auditor. Further analysis shows this result is only significant where the auditor is also a non-Big 6/5 firm. These auditors are also found to provide reports that are significantly shorter than other experts, suggesting the cut in fee is achieved by reducing the amount of effort. The results also find that the top two experts, Grant Samuels and Associates and Price Waterhouse Coopers, earn a fee premium over other experts. The finding of a fee premium for a large accounting firm indicates that such firms may receive a premium for both auditing and non-audit services.

<p>En akties pris påverkas av många olika faktorer. Såväl företagets verksamhet som externa</p><p>faktorer har betydelse för akties utveckling. Denna studie undersöker specifikt huruvida en</p><p>oren revisionsberättelse påverkar priset på aktien. Vår problemformulering lyder:</p><p>Påverkas aktiekursen av informationen i ett noterat aktiebolags</p><p>orena revisionsberättelse?</p><p>Syftet med vår studie är att redogöra för hur aktiekursen påverkas då ett noterat aktiebolags</p><p>revisor skriver en oren revisionsberättelse. Studien visar också vad som eventuellt kan</p><p>förklara denna påverkan. För att besvara vår problemformulering har vi undersökt de</p><p>aktiebolag noterade på Stockholmsbörsen som har orena revisionsberättelser. Genom en</p><p>kvantitativ studie har vi sedan studerat om, och i så fall hur, aktiemarknaden påverkas när ett</p><p>bolag offentliggör sin orena revisionsberättelse.</p><p>Studien präglas av ett positivistiskt synsätt, med vissa inslag av hermeneutik, då vi utifrån en</p><p>större mängd observationer har undersökt sambandet mellan aktiekurs och en oren</p><p>revisionsberättelse genom att testa våra hypoteser och ge en förklaring till det undersökta. Det</p><p>hermeneutiska inslaget visar sig i den förståelse vi har försökt skapa för att förklara de</p><p>samband som föreligger mellan den orena revisionsberättelsen och aktiekursen. Det deduktiva</p><p>angreppssättet bygger upp vår studie, då vi utgår från en redan befintlig teori.</p><p>Bland tidigare genomförda studier finns det både de som hävdar att vad som står i</p><p>revisionsberättelsen har betydelse och påverkar aktiekursen och de som menar att det inte</p><p>spelar någon roll.</p><p>Denna studie är genomförd enligt en s.k. event study-modell där vi har beräknat abnormala</p><p>avkastningar och genomfört hypotestest för att undersöka om våra antaganden om att den</p><p>orena revisionsberättelsen har en negativ påverkan på aktiekursen är sanna och signifikanta.</p><p>Vi har även genom att ställa upp diagram där vi gjort skillnad på olika orsaker, branscher, etc.</p><p>försökt se om vi kan få någon förståelse för sambandet mellan den orena revisionsberättelsen</p><p>och aktiekursen.</p><p>Vi har ej sett några statistiska bevis för att det faktiskt existerar ett samband mellan en oren</p><p>revisionsberättelse och aktiekursen. Detta hypotestest till trots har vi genom diagrammen</p><p>kunnat se att aktiekursen påverkas olika beroende på innehållet i revisionsberättelsen. Vi kan</p><p>se att anmärkningar och kommentarer som rör värderingar av tillgångar är vadsom har den</p><p>mest negativa effekten på aktiekursen under vår tidsperiod. Studien visar att aktiekursen har</p><p>störst negativ utveckling i bolag som sysslar med konsultverksamhet och att de negativa</p><p>effekterna på aktiekursen är högre om den orena revisionsberättelsen är oväntad. Vi kan även</p><p>se att de bolag som har en anmärkning i sin revisionsberättelse har en kraftigare negativ</p><p>avkastning på sin aktiekurs, än de bolag som har en eller flera kommentarer. Samt att de bolag</p><p>som har fler än en anmärkning har ett kraftigare fall på sin aktiekurs än de bolag som endast</p><p>har en anmärkning.</p><p>Vidare verkar det som om att marknaden justerar sig innan revisionsberättelsen blir offentlig.</p><p>Detta tyder på att informationen läcker ut tidigare, eller att informationen ges innan</p><p>tidpunkten för hela revisionsberättelsens offentliggörande.</p>

<p>The purpose of an audit is to improve the performance of a company. By analyzing its current performance parameters the needs can be diagnosed as well as new opportunities and challenges. Different theories on organizational management will be discussed as well as current used audit methodologies seen from a marketing perspective. An explicit aim is to find the links between performance parameters and the appropriate tools in meeting the founded needs. A case study, using the described methodology, is analyzed to give a practical example.</p><p>The method was mainly “learning by doing”, the case study foremost. As the tools which each management consultant use in detail is not published, starting out by what is described in literature made a first practical iterative step in the process. The authors own development in creating this tool has foremost been to integrate the two (the Balanced Scorecard and Three levels of performance). They complement each other well as the later makes it possible to obtain a structural approach (as is highly convenient in large organizations), the former has a clear and consistent parameter coupling between cause and effect in business processes.</p>

<p>Building energy consumption has presented itself as one of the biggest proportion inenergy industries. Focus could really be placed on this field with a view to conservingenergy. One popular way to achieve ideal energy identification is to conduct an energyaudit. An energy audit is of interest in pinpointing energy losses. For small households,it could be a way of reducing energy spending, while for large companies it could beone crucial way to decrease energy expenditure and improve efficiency in operation.The Brynässkolan has been in use for many years and performing the audit is anattempt to increase its energy efficiency and ultimately cut down cost. Byinvestigating the school building’s climate envelope and lighting and measuringventilation unit we gained knowledge about its energy losses. We came up with someenergy-saving plans, among which some are inapplicable, the others are feasible.Finally some constructive suggestions are presented to the school administration.</p>