This website uses cookies to ensure you have the best experience. Learn more

What´S An Audit? Essay

682 words - 3 pages

An audit is used to check and assure that the processes and methods used in a clinical laboratory comply with the required standards and to persistently improve the service provided for the service users.
The International Organization for Standardization – ISO9001 – defines an audit as “A systematic and independent examination whether quality activities and related results comply with planned arrangements and whether these arrangements are implemented effectively and are suitable to achieve objectives”.1
Audits are therefore an essential part of the Quality Management System and are a requirement by the Clinical Pathology Accreditation (CPA).

The aim of an audit is to collect information by means of observation, discussions and sampling to recognize areas where improvements can or needs to be made to improve the standards of the laboratory. An audit doesn’t only pick up on the poorer processes in the laboratory but also identifies those that are working well, giving an opportunity for the staff to learn from good practice and to allow there knowledge to be transferred to other processes.
Moreover, an audit allows organizations to assess their methods, determine any problems, and to produce cost effective and efficient solutions to fix them.

Audits are used to check practices against procedures and to carefully document any differences that may occur in detail. However, audits are only sampling exercises, so they cannot confirm that all aspects of a method are being obeyed with at all times.

There are 4 main types of audits:

1. Vertical Audit
2. Horizontal Audit
3. Witness or examination Audit
4. Self-assessment Audit

Vertical Audit
A vertical audit observes a single item, following it from start to finish. For example, the process a single clinical sample takes once it has been received by specimen reception to the results of the tests performed on the analyser and then it being issued to the relevant clinician.

Horizontal Audit
A horizontal audit examines one component in a...

Find Another Essay On What´s an Audit?

Independence of auditors Essay

1979 words - 8 pages provision of NAS by auditors.The apparent conflict of interest for audit firms in the provision of NAS to clients has been an enduring concern to many regulators and commentators, in which it has provoked many scholars from all around the world to conduct researches. Such issues as 'What is the effect on auditing independence when an auditor's firm recommends a computer installation or some other improvement in a client's system and at a later

The Effects of a Long term Auditor- Client Relationship on the Quality on an Audit

1442 words - 6 pages study of AMG Global Masvingo. 1.4 Research Questions The main topic gives rise to the following sub-questions: 1) What is the accounting firm’s current policy on an auditor - client relationship? 2) Does the long-term relationship between auditor and client enhance audit quality? 3) To what extent does the auditor - client relationship impair the auditor s' independence for compromising the audit quality. 4) What controls are there over the

Auditing Introduction Letter

647 words - 3 pages very qualified and have been auditing companies for years. I am looking forward to working with your company and staff. Please feel free to contact me with any concerns or questions you might have.Thank youSincerely,Rosie Bernal, CPALead AuditorReferencesArens, A. A., Elder, R. J., & Beasley, M. S. (2006). Auditing and assurance services:An integrated approach (11th ed.). Upper Saddle River, NJ: Pearson Education, Inc..The Importance of an Audit

Effect of CIS processing on the entity's internal control structure

3476 words - 14 pages controls, reduces the risks through general controls and application controls, and increases the effectiveness and efficiency of audit procedures by Computer Assisted Audit Techniques (CAATs).1. Effect of CIS processing on the entity's internal control structureAs a component of the internal control structure of an entity, a CIS has a number of roles. Such roles include actually performing controls in day-to-day transaction-processing activities and

Auditing the IT Security Function: An Effective Framework

3483 words - 14 pages Security FunctionBefore tackling the task of an IT Security Audit, it is necessary to consider what the goal of the audit is to be so as to determine how to choose some sort of framework. There are several standards that exist describing various some form of IT Security Function Audit process. Some are for a one off certification process others are an evolving process that form part of a cycle of improvement. One such framework is ISO17799

Clinical Audit

2662 words - 11 pages autonomy."Working with autonomy which is a complex moral principle, involves a health care professionals demonstrating respect for the client's autonomy. One such area is respecting what is private and personal," (Kenworthy, Snowley, & Gilling, 2002).After analyzing the results and outlining the problems that had been identified. The author made an appointment to speak to the ward manager, to report the audit findings. The ward manager was happy

Auditing - The Risk-Based Approach

1485 words - 6 pages the risk-based approach has become popular with external auditors and how it has been linked to materiality and sampling levels.FindingsRisk Based ApproachThe role of an external audit, no matter what type of organisation it is, is to show a true and fair view of the company accounts and to abide by the auditing standards. Recently the risk-based approach has become as valued as auditing standards and adopted by most. The reason for it becoming so

Audit evidence collection and role

868 words - 4 pages intrinsic relationship between CPA based on the analysis of the financial data and financial data and non-financial data, an assessment of the financial information. Analysis program also includes the survey identified, and other relevant information not consistent with the expected volatility and relational data or serious deviation. Importance and audit evidence into reverse, as also the inverse relationship between the materiality and audit

The Key Value of Auditing

678 words - 3 pages are required to provide an auditor’s report to the members (i.e. shareholders with voting rights) of the company concerning the financial statement audit. The auditor must express an opinion on whether the financial statements are in accordance with the Corporations Act, comply with accounting standards (s.296) and give a true and fair view (s. 297). Going concern modification of the audit report is a suitable setting to investigate in audit


1056 words - 5 pages materiality level and guidelines for an audit to be performed. Once these guidelines and materiality level are developed they are used as a benchmark for the auditor to determine whether misstatements are material or not. When these misstatements are detected it is necessary to decide what action, if any should be taken. Audit committees are commonly found in larger corporations and often cooperate with external and internal auditors. According to the

The main differences between Tax Audit and Tax Investigation in Malaysia

1152 words - 5 pages Tax Investigation must be clearly separate from Tax Audit. Tax Investigation is an inspection of the tax payer’s business or individual books, records or document in order to ensure the tax payer had reported the correct amount of income and tax that need to pay in accordance with tax laws and provisions. Tax investigation will be carried on by surprise which also known as back duty case. It was conducted on behalf of owner and outsiders

Similar Essays

What´S An External Stakeholder Essay

1296 words - 6 pages communications skills of Ms. Tebbutt and the knowledge of the supply chain from Mr. Menon, this issue can begin to be minimized and contained. Other actions to be taken include an independent audit taking place, scrutinizing the working conditions of Myers’ outworkers, internal meetings being conducted with Mr. Menon and Ms. Tebbutt and arranging conferences between Mr. Brookes, our spokesperson, and the media. Channels Communication channels are the

What´S Making An Aesthetic Judgment? Essay

3082 words - 13 pages Making an aesthetic judgment is about expressing an opinion of whether a work of art is worthy of being intrinsically valuable. The means of arriving at an aesthetic judgment has being a topic of much debate among philosophers and psychologists, as it begs into question what the qualities of aesthetics are (if such exist), and the cognitive mechanisms that propel us to define them as so. Perhaps aesthetic judgment can be thought of as something

What´S Occupational Therapy: An Outline

3250 words - 13 pages Thesis: Occupational therapy serves as an important role in health care by helping disabled patients develop, recover, and improve skills needed for daily living and work through the use of vocational and recreational activities. I. Occupational therapy has a deep history rooting back from the development of psychiatry. A. Many centuries ago, people thought mentally disabled individuals were possessed by evil spirits. 1. Zona Weeks

Types Of Audit Essay

866 words - 4 pages (Johnston, S. et al. 2000). The audit is the internal audit, the audit organization independence from the accounting department, the Department of the unit directly to the supreme leader, and reported to him. Departments and units to audit the main purpose is to fraud prevention, improve management, to improve management quality and raise work efficiency and economic benefit. The scope of the audit departments and units involved widely, the audit mode