Training for Audit in the Health Service

Article Abstract:

The series of training courses for audit staff for the National Health Service (NHS) of the United Kingdom are to be continued by the Association of Health Service Treasurers (AHST) and the Department of Health and Social Security (DHSS). One course is to be added - value for money audit. Computer audit is a three-day class designed to examine auditing in a computer environment. Audit planning and control is a two-day class designed for recently-recruited senior audit staff. In-service audit training in the future is not organized. But the DHSS and AHST feel these courses are required to encourage professional standards in the NHS. Qualified staff are required to maintain professional standards, therefore the separation of audit and accountancy should be minimized.

Training

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Preparing Local Audit Manuals

Article Abstract:

Research on an audit manual for local governments in the United Kingdom resulted in publication. The purpose was to achieve a uniform and consistent approach to local audits. Since different organizations have different approaches, the manual was designed to pull from the best practice available and produce guidelines by which local chief auditors could write their own local manuals. The chairman of the working group edited material from members. The manual was prepared in looseleaf fashion to be added to or reorganized. The three parts of the manual are amplifications for chief auditors, outline manual and an illustration of an audit manual.

Reports

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Audit Planning and Control

Article Abstract:

The development of an effective plan for control of internal audit is examined. Three options are considered and the use of a spreadsheet approach is chosen. Multiplan, a Microsoft product, is chosen as the software package as it fulfills their three major requirements: spreadsheet facilities, word processing, and a link to the council's mainframe. Specific features of Multiplan are discussed with tables illustrating its format.

United Kingdom, Management, Planning

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