Most studies looking into completion of the audit cycle, have investigated specific interventions rather than entire projects. This study was carried out to evaluate the successful completion of the audit cycle depending on whether or not recommendations were acted on; and to find out relevant confounding factors. This was a retrospective review of the recommendations of audits between March 1999 and October 2002. There were 29 projects with a total of 63 recommendations. While 24 had been implemented, action had been only initiated in two and was in progress in one. A total of 17 recommendations were still under discussion. There were three types of inaction – no action because of no recommendations (n=8), action no longer appropriate (n=1) and specific obstacles preventing implementation (n=10). There were no significant differences between the outcomes (Chi square=0.128, dF=1, p=0.720). Investigation into the outcomes of audit recommendations is a useful way of assessing the entire audit cycle. However it also throws up a number of contextual issues that can influence outcome and should be taken into account when monitoring change in clinical settings.
Article navigation
1 June 2004
This article was originally published in
Clinical Governance: An International Journal
Research Article|
June 01 2004
Auditing the audit cycle: an open‐ended evaluation
K.R.S. Prasad;
K.R.S. Prasad
Department of Otolaryngology, Head and Neck Surgery, Warrington Hospital, Warrington, UK
Search for other works by this author on:
K.T.V. Reddy
K.T.V. Reddy
Department of Otolaryngology, Head and Neck Surgery, Warrington Hospital, Warrington, UK
Search for other works by this author on:
Publisher: Emerald Publishing
Online ISSN: 1758-6038
Print ISSN: 1477-7274
© Emerald Group Publishing Limited
2004
Clinical Governance: An International Journal (2004) 9 (2): 110–114.
Citation
Prasad K, Reddy K (2004), "Auditing the audit cycle: an open‐ended evaluation". Clinical Governance: An International Journal, Vol. 9 No. 2 pp. 110–114, doi: https://doi.org/10.1108/14777270410536394
Download citation file:
240
Views
New and popular articles
Suggested Reading
Management systems audit in the annex SL context
The TQM Journal (August,2016)
Analytical auditing and risk analysis in government
Managerial Auditing Journal (November,2001)
Audit anticipation: does it impact job performance?
Managerial Auditing Journal (January,2005)
Author reflections on the Auditor's Dictionary
Managerial Auditing Journal (October,2004)
The reliance of external auditors on internal auditors
Managerial Auditing Journal (December,2004)
Related Chapters
The Role of Auditing in the Management of Corporate Fraud
Ethics, Governance and Corporate Crime: Challenges and Consequences
An Empirical Investigation of Student Career Interests in Auditing Using the Big Five Model of Personality
Advances in Accounting Education: Teaching and Curriculum Innovations
Crossrail UXO Risk Assessment – Pre-empting best practice
Crossrail Project: Infrastructure Design and Construction
Recommended for you
These recommendations are informed by your reading behaviors and indicated interests.
