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Suggests that auditing has been viewed by its recipients throughout history as a negative process. This perception results from how the audit is conducted, who conducts…
Suggests that auditing has been viewed by its recipients throughout history as a negative process. This perception results from how the audit is conducted, who conducts the audit, and the findings of the audit. Proposes to outline the role of internal auditing in transforming an organization into a more preventive and proactive organization. Addresses auditing from a prevention focus and puts forward a positive approach to auditing that maximizes its role in process improvement. Concludes with a summary of several key points to be addressed in generating this transformation,
Many organizations treat strategic planning as a confidential exercise. While more and more organizations practice quality improvement initiatives, they fail to see the linkage between quality, productivity and profitability. Therefore, the impact of these improvement efforts does not get integrated into their strategic and business planning processes. Hoshin kanri is an excellent tool for this strategic quality planning exercise.
This paper seeks to identify change factors within the various elements of the IS audit universe aiming to give practitioners and management insight about the state of the…
This paper seeks to identify change factors within the various elements of the IS audit universe aiming to give practitioners and management insight about the state of the IS audit profession and its future directions, especially within the United Arab Emirates (UAE) context.
Potential change factors that are taking place in IS audit were initially identified based on a literature review and the experience of the authors within the field. These changes were then categorized within one of the elements of the IS audit universe. To validate the IS audit change factors, a questionnaire was chosen as a data collection tool. The survey was sent to relevant practitioners in the subject matter within the UAE and was completed by 62 respondents.
The study concluded that the role of IS auditors in lessening in applications and infrastructures audits and is strengthening in the arena of IT management audits.
The implication of study for IS audit practitioners is that they need to be better equipped to conduct IT management audits and to contribute value to their organization as part of IT governance endeavors rather than focusing on infrastructure and application audits. On the other hand, the implication for management is that they should be aware of the capabilities of IS audit and set their biggest value expectations in the area of IT management assurance and governance.
The paper makes a contribution by identifying change factors within the various elements of the IS audit universe aiming to give practitioners insight about the state of the profession and its future directions.
Ministry of Health, Whitehall, S.W. 1. 16th December, 1926. Sir, 1. I am directed by the Minister of Health to refer to Circular 606, dated the 11th August, 1925, and to forward for the information of the Authority a copy of the Public Health (Preservatives, &c., in Food) Amendment Regulations, 1926, which postpone the operation of the Public Health (Preservatives, &c., in Food) Regulations, 1925, so far as certain foods are concerned, and make certain minor alterations in those Regulations.
Under the Defence (Sale of Food) Regulations, 1943, the Minister of Food has powers to regulate the composition of foods, to control the labelling of them, and, in some measure, the advertising matter, in order to protect the consumer against the sale of inferior products and against misleading claims. Enforcement is in the hands of local Food and Drugs Authorities.
There is much to justify the old “ saw ” that what is one man's food may be another man's poison. Even among healthy individuals this holds true; and it is explained by a peculiarity of constitution attaching to some individuals that may be termed, in non‐technical language, idiosyncrasy.
In its passage through the Grand Committee the Food Bill is being amended in a number of important particulars, and it is in the highest degree satisfactory that so much interest has been taken in the measure by members on both sides of the House as to lead to full and free discussion. Sir Charles Cameron, Mr. Kearley, Mr. Strachey, and other members have rendered excellent service by the introduction of various amendments; and Sir Charles Cameron is especially to be congratulated upon the success which has attended his efforts to induce the Committee to accept a number of alterations the wisdom of which cannot be doubted. The provision whereby local authorities will be compelled to appoint Public Analysts, and compelled to put the Acts in force in a proper manner, and the requirement that analysts shall furnish proofs of competence of a satisfactory character to the Local Government Board, will, it cannot be doubted, be productive of good results. The fact that the Local Government Board is to be given joint authority with the Board of Agriculture in insuring that the Acts are enforced is also an amendment of considerable importance, while other amendments upon what may perhaps be regarded as secondary points unquestionably trend in the right direction. It is, however, a matter for regret that the Government have not seen their way to introduce a decisive provision with regard to the use of preservatives, or to accept an effective amendment on this point. Under existing circumstances it should be plain that the right course to follow in regard to preservatives is to insist on full and adequate disclosure of their presence and of the amounts in which they are present. It is also a matter for regret that the Government have declined to give effect to the recommendation of the Food Products Committee as to the formation of an independent and representative Court of Reference. It is true that the Board of Agriculture are to make regulations in reference to standards, after consultation with experts or such inquiry as they think fit, and that such inquiries as the Board may make will be in the nature of consultations of some kind with a committee to be appointed by the Board. There is little doubt, however, that such a committee would probably be controlled by the Somerset House Department; and as we have already pointed out, however conscientious the personnel of this Department may be—and its conscientiousness cannot be doubted—it is not desirable in the public interest that any single purely analytical institution should exercise a controlling influence in the administration of the Acts. What is required is a Court of Reference which shall be so constituted as to command the confidence of the traders who are affected by the law as well as of all those who are concerned in its application. Further comment upon the proposed legislation must be reserved until the amended Bill is laid before the House.