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The Alcohol Use Disorders Identification Test (AUDIT) is a ten-item questionnaire approved by the World Health Organization to screen patients for hazardous (risky) and harmful alcohol consumption. It was developed from a WHO multi-country collaborative study, [ 1 ] [ 2 ] [ 3 ] the items being selected for the AUDIT being the best performing of ...
The Michigan Alcoholism Screening Test (MAST) screening tool was developed in 1971, and is one of the oldest alcoholism-screening tests for identifying dependent drinkers. [1] Its use is constructed for the general population .
The CRAFFT 2.1 screening tool begins with past-12-month frequency items, rather than the previous "yes/no" question for any use over the past year. A recent study examining these opening yes/no questions found that they had relatively low sensitivity in identifying youth with any past-12-month alcohol or marijuana use (62% and 72%, respectively ...
A number of other soft benefits have been claimed for organisations performing control self-assessment. These include a better understanding of business operations (by both management and operational staff); stronger awareness of risk practices; a reinforced corporate governance regime and internal audit efficiency improvements. [4] [20]
Review testing approach and documentation: Many companies or external audit firms mistakenly attempted to impose generic frameworks over unique transaction-level processes or across locations. For instance, most of the COSO Framework elements represent indirect entity-level controls, which should be tested separately from transactional processes.
AUDIT has replaced older screening tools such as CAGE but there are many shorter alcohol screening tools, [7] mostly derived from the AUDIT. The Severity of Alcohol Dependence Questionnaire (SAD-Q) is a more specific twenty-item inventory for assessing the presence and severity of alcohol dependence.
In 1991, Impact Environmental coined the industry term, “Environmental Site Assessment” to replace the commonly used "Environmental Audit” for property transfer studies. A 1990 Court decision, No. 89-8094 (11th Cir. May 23, 1990), United States v.
Substantive procedures (or substantive tests) are those activities performed by the auditor to detect material misstatement at the assertion level. [1]Management implicitly assert that account balances and disclosures and underlying classes of transactions do not contain any material misstatements: in other words, that they are materially complete, valid and accurate.