audit

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audit

[′ȯd·ət]
(computer science)
The operations developed to corroborate the evidence as regards authenticity and validity of the data that are introduced into the data-processing problem or system.

audit

a process in which the performance of organizations is monitored by independent agencies. Compared with direct observation and control of behaviour (see SURVEILLANCE), audit usually does its work by an examination of the records of the processes and/or outcomes of organizational activity Audits are a prominent part of what has been termed the ‘new governance’ in contemporary advanced societies. As well as the more familiar financial audits of business organizations, there are today organizational audits of hospitals, schools and universities as well as environmental audits. See also AUDIT SOCIETY.

Audit

 

a check of the business and financial activity of enterprises, organizations, institutions, or individual officials for a certain period of time; one of the forms of subsequent review.

In the USSR all state and cooperative enterprises are audited. The audit is generally conducted once a year; organizations that do not directly conduct business operations must be audited at least once every two years. When necessary an audit may be made at any time (surprise audit). Audits are included in the functions of agencies of state control and intradepartmental control agencies. They were instituted by the Apr. 15, 1936, decree of the Soviet of Peoples’ Commissars of the USSR entitled Intradepartmental Financial Control and Auditing of Institutions, Enterprises, Economic Organizations, and Construction Projects.

The purposes and general procedure of the audit are regulated by governmental resolutions and departmental instructions. The primary purposes of the audit are to check fulfillment of state plans; check the legality of economic transactions and compliance with financial and estimate discipline; monitor the security of socialist property; check the correctness of bookkeeping records and the quality of documentary records underlying bookkeeping entries; and check the correctness of materials accounting in storage business. Auditing helps uncover abuses, unused reserves, and losses owing to unproductive use of time and identifies positive experience in the work of the organizations being audited, thus promoting stronger business accountability and economy measures.

audit

(1) A formal examination by certified auditors of systems, programming, operations and security to determine compliance with internal policies and procedures or with external standards. An audit is often used to satisfy legal requirements of regulatory agencies and laws. See assessment, COBIT, COSO, ISO/IEC 27000, SAS 70 and SSAE 16.

(2) An examination of systems, programming and datacenter procedures in order to determine the efficiency of computer operations.
References in periodicals archive ?
In some cases, a retrospective audit is not allowed without suspicions of fraud or advance notice to a physician at the time of payment.
Use of the Retrospective AUDIT in Section 1 of the survey, for respondents to describe their college drinking represents a new application of an existing, well-validated instrument.
By completing the retrospective audit, we hoped to ensure that the additional resources required for prior OMFS assessment are justified as this increases costs, workload, and number of patient appointments at the hospital.
Anaesthetic documentation at caesarean section: a retrospective audit.
This article is based on the findings of a retrospective audit undertaken in one primary care practice in West Sussex.
A limitation is that the study design was a retrospective audit and as such suffers from deficiencies inherent with this methodology; diagnoses other than tuberculosis were based on judgement from clinicians and did not have strict inclusion and exclusion criteria.
METHODS: A retrospective audit of all adult patients admitted to A&E, CDU, Critical Care Outreach and for one week patients on general surgery wards were performed.
A retrospective audit of the colposcopy clinical records was performed during the nurse's training programme between July 2000 and March 2002.
But Dyfed Powys Health Authority, which has led the SHSCW process, stopped short of citing Cardiff as the preferred option on Monday and instead called for a further ``option appraisal'' led by an independent chairman and a two-year retrospective audit of work carried out by the UHW and Morriston.
A retrospective audit was performed on the medical records of 100 patients who were treated prior to implementing the new "best practices" clinical pathway.
Methods: The retrospective audit was done at the Aga Khan University Hospital, Karachi, from June 1, 2008 to May 30, 2009.
As a small non-randomised retrospective audit, the study has several limitations.