Audit Management

The Church is a non-profit commonweal and service organization. She exists for the promotion of integral human development. She does this through her institutions of education, health, spiritualpastoral and social welfare. However, most of these Catholic institutions are managed with insufficient strategic planning. As a result, low performance characterizes them. The focus of this paper is enhancing strategic planning for high-performance of Catholic institutions in Zambia. It underscores the need for strategic planning for efficient and effective management of Catholic institutions and identifies deficient proficiency because of inadequate strategic planning. The study was conducted in seven (7) institutions in Lusaka District and some parts of Central Province. The sample size was 257. There were 252 questionnaires which were administered purposively and randomly to first line, middle and top leadership, and management positions, and 5 in-depth interviews were purposively carried out. The research discovered that Catholic institutions were not proficient because they did not have a clear vision, precise policies and procedures, sufficient financial capacity and did not have the ability to adapt to changing times. Recommendations were made thus, to build capacity of leaders and managers in the areas of management audit, leadership and management development, and strategic management. Theoretically, the results can be generalised to all Catholic institutions in Zambia.

Formerly with more augmented disabilities, Medical devices have become decisive device in many circumstances. As these are more perilous, the manufacturer should endow with an ideal medical device in aspects of safety & quality. To produce a homogeneous device globally, there should be some standards to be followed within an explicit country and standard throughout the globe, complying with the quality. In milieu of this resemblance of device globally, International Organization for Standard (ISO) has issued a standard, ISO 13485. This article is made to furnish the details about ISO 13485 and the Quality management system followed by United States manufacturer’s to market their devices within the country, i.e., 21 CFR Part 820.

Audit Sumber Daya Manusia (SDM) merupakan salah satu cara untuk mengevaluasi kegiatan SDM yang dilakukan dalam suatu perusahaan atau organisasi. Audit ini bertujuan untuk menilai efektivitas SDM, mengidentifikasi aspek-aspek yang masih dapat ditingkatkan, serta memberikan rekomendasi untuk perbaikan yang diperlukan. Pada Universitas XYZ, audit SDM belum dilakukan dalam beberapa tahun terakhir, sehingga menimbulkan kendala dalam mengevaluasi kegiatan SDM yang dilakukan. Oleh karena itu, penelitian ini bertujuan untuk menganalisis bagaimana audit SDM dapat meningkatkan efektivitas kerja dosen dan karyawan pada Universitas XYZ. Metode penelitian yang digunakan adalah studi literatur dengan mengumpulkan data dari berbagai sumber seperti jurnal, buku, dan dokumen terkait. Hasil penelitian menunjukkan bahwa audit SDM dapat membantu meningkatkan efektivitas kerja dosen dan karyawan dengan cara mengevaluasi kinerja, mengidentifikasi kebutuhan pelatihan dan pengembangan, serta memberikan rekomendasi untuk perbaikan yang diperlukan. Dengan melakukan audit SDM secara berkala, Universitas XYZ dapat memastikan bahwa manajemen SDM yang dilakukan efektif dan optimal dalam mengelola sumber daya manusia di lingkungan kampus. Hal ini dapat memberikan kontribusi yang maksimal dalam mencapai tujuan organisasi. Oleh karena itu, audit SDM perlu dilakukan secara teratur untuk membantu organisasi mencapai tujuan-tujuannya secara strategis.

This study aims to analyze the HR audit evaluation of HR performance appraisal in an organization. The research method used is a descriptive qualitative analysis method in terms of literature studies of several studies and expert theories related to this research. HR audit is a systematic, objective and informative examination and assessment of organizational functions managed by HR management with the aim of fulfilling effective and efficient optimization of short, medium and long term organizational goals. HR audits are carried out to achieve overall organizational goals through evaluating the performance of HR used in an organization. The results of the HR audit can be valuable information as a reference in making decisions or making policies regarding HR so that HR management can be more in line with organizational planning.

One of the most critical aspects of any company, and certainly one of the most concerning is product/process quality, safety and compliance to internal and external regulations. As more and more organizations are beginning to outsource portions of or all of their manufacturing operations, this makes the interaction with Suppliers very critical and one that currently does not get the required attention, especially, when it comes to managing the compliance, quality and safety requirements. Studies have shown that companies that develop and execute a proactive model of communication and collaboration with their supply base find they have: • Material compliance to regulations to be certain that the designed products are able to be sold in the relevant regions and bought from relevant regions • Centralized database to maintain the required documentation to support the material compliance • Decision Tree Support to maintain consistency in the regulatory assessments • Better visibility into suppliers quality issues & their performance • Uncover and remove hidden cost drivers • Increase competitive advantage by reducing order cycle times and inventory • Gain insight on how to best leverage their supply base • Align practices between themselves and their suppliers • Compliance goals are reached faster with minimal to no surprises • More than a 20% improvement in supplier performance metrics

Audit yang berlaku umum adalah : 1. Audit Keuangan : Audit atas laporan keuangan dan audit terhadap aspek keuangan tertentu. Audit atas laporan keuangan bertujuan untuk memberikan informasi kepada pihak-pihak yang berkepentingan tentang kesesuaian antara laporan keuangan yang disajikan oleh manajemen dengan standar akuntansi yang berlaku. Hasil dari audit atas laporan keuangan adalah opini (pendapat) auditor mengenai kesesuaian laporan keuangan dengan standar akuntansi yang berlaku. Audit terhadap aspek keuangan tertentu adalah audit atas aspek tertentu pengelolaan keuangan yang diselenggarakan oleh instansi pemerintah atas dana yang dibiayai oleh APBN/APBD dalam rangka memberikan keyakinan yang memadai bahwa pengelolaan keuangan telah dilaksanakan sesuai dengan tolok ukur yang telah ditetapkan sebagaimana ketentuan yang berlaku agar tujuan pengelolaan keuangan tepat sasaran. 2. Audit Kinerja : Audit atas pelaksanaan tugas dan fungsi instansi pemerintah yang terdiri atas audit aspek ekonomi, efisiensi, dan audit aspek efektivitas, serta ketaatan pada peraturan. 3. Audit Dengan Tujuan Tertentu : Audit yang dilakukan dengan tujuan khusus di luar audit keuangan dan audit kinerja. Termasuk dalam kategori ini antara lain Audit Khusus/Investigatif/Tindak Pidana Korupsi dan Audit untuk Tujuan Tertentu Lainnya terhadap masalah yang menjadi fokus perhatian pimpinan organisasi (auditi) atau yang bersifat khas. 4. Audit Investigatif : Audit yang memiliki proses mencari, menemukan, dan mengumpulkan bukti secara sistematis yang bertujuan mengungkapkan terjadi atau tidaknya suatu perbuatan dan pelakunya guna dilakukan tindakan hukum selanjutnya. Tujuan Audit Kinerja : Memastikan efisiensi, efektivitas dan kehematan dari seluruh aspek proses bisnis dan operasi organisasi di bidang keuangan, akuntansi, operasional, sumber daya manusia, pemasaran, teknologi informasi dan kegiatan lainnya.

This guidance document is intended for medical device manufacturers and regulatory authorities. It is intended for educational purposes and is not intended to be used to assess or audit compliance with regulatory requirements. It is expected that the reader is familiar with regulatory Quality Management System (QMS) requirements within the medical devices sector. For the purposes of this document, it is assumed that the medical device manufacturer has a QMS which requires the manufacturer to have documented processes to ensure that medical devices placed on the market are safe and effective. For example ISO13485 Medical Devices – Quality Management Systems – Requirements for regulatory purposes, Japanese Ministerial Ordinance on Standards for Manufacturing Control and Quality Control for Medical Devices and in vitro Diagnostics (MHLW1 Ministerial Ordinance No. 169), the FDA2 Quality System Regulation 21 CFR Part 820 or the respective quality system requirements of the European Medical Device Directives.

Introduction: Pre-operative investigations for emergency surgical patients differ between centers. Following established guidelines can reduce unnecessary investigation, cost of treatment and hospital stay. The present audit was carried out to evaluate the condition of doing pre-operative investigations for three common surgical emergencies compared to National Institute for Health and Care Excellence (NICE) guidelines and local criteria. Methods: A retrospective clinical audit of acute-appendicitis, abscess and hernia patients admitted to the emergency department was carried out over a one-year period from July 2014 to July 2015. Data of laboratory investigations , their indication, cost and duration of hospital stay was collected and compared with NICE-guidelines. Results: A total of 201 patients were admitted to the emergency department during the audit period. These included 77(38.3%) cases of acute-appendicitis, 112 (55.7%) cases of abscesses, and 12 (6%) cases of hernia. Investigations not indicated by NICE-guidelines included 42 (20.9%) full blood counts, 29 (14.4%) random blood sugars, 26 (12.9%) urea tests, 4 (2%) chest x-rays, 13 (6.5%) electrocardiographs, and 58 (28.9%) urine analyses. These cost 25,675 Rupees (245.46 Dollars) in unnecessary investigation costs and 65.7 days of additional hospital stay. Conclusion: Unnecessary investigations for emergency surgical patients can be reduced by following NICE-guidelines. This will reduce workload on emergency services, treatment costs and the length of hospital stay.