Medication errors are among the biggest issues in health care settings today. The effect of managed care is one of the causative factors. The need to contain costs has invariably doubled the nurses ’ workload making them less efficient as caregivers. Example of problem is the high incidence of medication errors. Nurses ’ workload has increased tremendously regardless of the fact that most of these patients are of great acuity‚ thereby predisposing them to a greater risk of medication errors. Medication
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Fundamental concepts of f/s audit Materiality misstatement of accounting information. is a matter of professional judgment Audit risk The auditor expresses an inappropriate audit opinion when the financial statements are materially misstated‚ Evidence (more than “per discussion with client) Major phrases of audit: Client acceptance/continuance; Preliminary engagement activities; Establish materiality and assess risks; Plan the audit ;Consider and audit internal control; Audit business processes and
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introduction More people die each year in United States from medication errors‚ than from highway accident‚ breast cancer or AIDS. It is described best as an “unintended act or as an act that does not achieve its intended outcome.” (Wideman‚ 2010). Medication errors are among the biggest issues devoted in health care setting today in America. There are five “rights” to remember when administering medications: Right patient‚ Right medication‚ Right route‚ Right dose‚ and Right time. Documentation
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Q1 - What is the relationship between the risk assessment process and the collection of audit evidence? The risk assessment process happens at the very beginning of the engagement and is to determine the level of risk present in the company. The risk assessment phase is when the auditor assess the client’s situation‚ conducts an independence threat analysis and decides whether to accept the client or not. The risk assessment is influenced by various factors such as the degree to which external
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The Demand for Audit and Other Assurance Services O ssu a S s Chapter 1 ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-1 SarbanesSarbanes-Oxley Act Enron WorldCom The Act established the Public Company Accounting Oversight Board. It also requires auditors to report on the effectiveness of internal control over financial reporting. ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-2
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Essay: Misuse of medication Dirk J Booysen Introduction. The extent of the problem of medication misuse can perhaps be realised most fully when considering that it involves not only prescribed drugs and medications‚ but also polypharmacy (using more than one drug concurrently)‚ self-diagnosis which leads to over the counter (OTC) self-medication or the dispensing of medication by a pharmacist without an accurate diagnosis or recommendations for the correct use of the medication‚ and the nonmedical
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456 Chapter Eleven Appendix 11B Illustrative Audit Case: Keystone Computers & Networks‚ Inc. Part III: Substantive Tests—Accounts Receivable and Revenue This part of the audit case illustrates the manner in which the auditors design substantive tests of balances. The substantive tests are illustrated for two accounts—receivables and revenue. This aspect of the audit is illustrated with the following audit documentation: • ABC’s risk assessment working paper that combines the auditors’ assessments
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theft. D. Expected effectiveness of controls. 13. The risk that an auditor’s procedures will lead to the conclusion that a material misstatement does not exist in an account balance when‚ in fact‚ such misstatement does exist is referred to as A. Audit risk B. Inherent risk C. Control risk D. Detection risk 14. Evidential matter concerning proper segregation of duties ordinarily is best obtained by A. Preparation of a flowchart of duties performed by available personnel. B. Inquiring whether
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Gooder Ph.D.‚ RN reports that the Institute of Medicine in 1999 reported that “nearly a million patients each year are injured in hospitals in the United States due to error. Medication errors occur more often than other categories of preventable errors (19%)‚ and most medication errors occurred during medication administration (34%) where they were more likely to directly impact the patient and cause harm.” (Gooder‚ 2011). Not long after looking at these percentages was the BCMA (Barcode
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(candidate) Dawn Abbiss DC00572824 ADMINISTERING MEDICATION Units Covered: EYMP3 – 6.2 Where is the information stored in the workplace? in the staff room in the ‘Policy’ folder Has the Policy/information been reviewed: Y N Has there been any identified changes? Y N What? Summarise your current Legislation/Guidelines: Include : Regulations concerning storing and administering medication Although it is not ideal to keep medication in school‚ it is sometimes necessary. Some children
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