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There's an auditing process to go back through the logs and see if it was justified or not.
The measures included an auditing process whereby primary data extractions was checked by secondary reviewers, and a process to verify this data against a codebook of definitions during Level 4 analysis.
A further 28 (23%) guidelines included mention of having an auditing process or a committee that would consider governance and assurance issues, but it was not clear if the audit cycle around incidents would be completed.
We hope that our findings will help to inform consumers' choices and feed into Fairtrade's efforts to establish an auditing process that is more relevant to the lives of the poorest rural people.
To ensure reliability, consistency and accuracy of the data extraction, we used an auditing process whereby secondary reviewers checked data extractions of primary reviewers.
An auditing process based on an end-to-end test (including CT imaging, planning and dose delivery) could help new ion therapy centres to validate their entire logistic chain of radiation delivery.
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This case study is designed for undergraduate or postgraduate students in introductory auditing courses to critically apply their auditing knowledge and judgement as they work through the various stages of an audit process.
The next step is that every 10 years they will have to go through an audit process.
The report and its possibly separate assessment provide the input to an audit process conducted by management and possibly supported by engineering talent.
They agreed an audit process is not set up specifically to spot a fraud but they accepted it is entirely reasonable to expect an audit firm to uncover financial wrongdoing that is big enough to cause a company to collapse.
Charities and NGOs working in India, where the mineral is mined, argue that mica is extracted by organisations whose certification of ethical practice through an audit process cannot be guaranteed.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com