• Title/Summary/Keyword: Professional Skepticism

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Determinants of Internal Auditor Performance in Islamic-Based Organizations: Empirical Evidence from Indonesia

  • YULIANTI, Yulianti;ZARKASYI, M. Wahyudin;SUHARMAN, Harry;SOEMANTRI, Roebiandini
    • The Journal of Asian Finance, Economics and Business
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    • v.9 no.5
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    • pp.561-573
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    • 2022
  • This study aims to obtain empirical evidence of the absence of testing the effect of professional ethics, emotional intelligence, and internal auditor performance on professional skepticism. According to this study, internal auditors can use professional skepticism to better understand red flag fraud. Questionnaires were used as the research instruments in this study. The participants included 186 auditors. Using structural equation modeling, this study confirms the hypothesis. The results show that the application of professional ethics and emotional intelligence has a positive effect on professional skepticism. The findings show that 1) professional skepticism can improve internal auditors' understanding of the red flags of fraud, 2) professional ethical norms influence how people behave and accomplish jobs, and 3) how constructive findings are produced by an audit procedure that adheres to the requirements of an audit expert, not just an espionage agent trained to infiltrate. As a result, internal auditors' higher performance in performing functions as a building agent rather than a secret agent like intelligence can be attributed to this. This study provides evidence that 1) not only does the use of professional ethics increase professional skepticism, but high emotional intelligence also plays a role, and 2) professional skepticism can improve internal auditors' understanding of red flags of fraud.

Nurses's Experience of Verbal Violence in Hospital Setting (병원 내 간호사의 언어폭력 경험에 관한 연구)

  • Lee, Soon-Hee;Chung, Seung-Eun
    • Journal of Korean Academy of Nursing Administration
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    • v.13 no.4
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    • pp.526-536
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    • 2007
  • Purpose: The purpose of this phenomenological research was to identify nurses's experience of verbal violence from doctor in hospital setting. Methods: The participants of this study were twelve nurses who work at a hospital in Chungbuk. Data was collected through documents, observation, and tape-recorded in-depth interview individually from participants. It was analyzed using the phenomenological methodology by Colaizzi. Results: From significant statements, seven categories were identified as follows: Lowering self-esteem due to authoritative and insulting remarks, Getting angry and being disagreeable due to blunt remarks, Being disgraceful due to broad jokes sexually, Hoping to escape present due to skepticism in their job, Being estranged due to bad feeling, Expressing their anger, and Using various way for improvement of relationship. Conclusion: Nurses's experience of verbal violence was showed nurse-doctor relationship was still vertical, not collaborative and supportive. This vertical relationship would cause conflicts between doctor and nurse. Therefore it is need doctor to be changed the mind that nurse is a professional, and to come up with the plan for enhancing inter-collaborative relationship in order to solve conflict between them.

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"Knownism"-Bridge-Building Philosophy Between Science and Religion (가지론("Known 사상")-과학과 종교의 가교)

  • 김항묵
    • Journal of the Korean Professional Engineers Association
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    • v.21 no.2
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    • pp.51-57
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    • 1988
  • The writer has worked out his original philosophy both scientific and religious, which he calls "Knownism" The new thought states; the word "known" in "knownism" means "already well-informed in the providence" about the essence of the things, and the true state of the reality, hence the knownism, as the existence of God is set forth as a premise. The knownism is a philosophy unified reasonably the science and the faith into one, for the humans can perceive and realize the essence and the true state, and authorize the truth transcending the experience by the scientific method. The new thought of the knownism is a bridge-building between the natural science and the religious faith. The idea explains that the life is the process to pursue the essence of the things and the god, and the truth is immanent in the original nature of things and in God′s sphere. This thought is a philorophy of possibility to solve the paradigms-to-be such as thinking, faith experience, and supernatural power, so that it presents a vision in the human life as a profitable religious science philosophy. The knownism is much different from agnosticism, skepticism, empiricism, and agnosticism. The grace of God may be detected differently from the supernatural power. The new dark clouds overspread abruptly the summer sky are not new ones but originally derived frosm worn-out water drops. Thus those are called the old clouds. The Korean word "known"(노운) of which pronunciation is same with the English "known" means the old clouds, hence also the name, Knownism. The root of the new clouds is detectable from the preserved old clouds. The old clouds symbolized in the paper indicate the essence and the principles of the things and the fittest, or the key for the solution of the problem in the epistemology, believing that everything has its own, proper nature, the writer sums up his theory by insisting that the humans have to find out the "old clouds" or the "known" in knownism to live eternally either in this world or in other dimensions, though the human beings are transformed into the other phases of life. The writer proclaims through the ideas for the United Nations to fortify the Confederate System of World Nations in order to ensure the world peace and the future of the humans.

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A research of stresses caused by extramural practices by hospital (병원 유형별 교외실습 스트레스 요인에 관한 연구)

  • Jang, Sung-Yeon;Kwon, Soon-Bok
    • Journal of Korean society of Dental Hygiene
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    • v.11 no.6
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    • pp.913-922
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    • 2011
  • Objectives : This study aims to analyze the factors and degree of stress, which dental hygienics students experience during the off-campus practical training period at university/general dental hospitals or dental hospitals/clinics, to strategically plan and operate an efficient practical training, and to exploit such data for development of the said students into professional dental hygienists by nurturing their abilities to effectively cope with the potential educational frustration, demotivation, and skepticism on their occupations in advance. Methods : The stress measurement tool is set for 38 questions in total, The grading system for each question is based on 5-point Likert scale, which interprets that the lower score demonstrates a higher level of stress. The data collected as above are analyzed by SPSS 19.0. Results : The satisfaction "Satisfactory" of extramural practice at departments of dentistry of university and general hospitals and dental hospitals and clinics is 48.3% and 37.7% respectively. Environment area (p<.001) and role & activity area (p<.05) showed a significant difference of stresses between practices at departments of dentistry of university and general hospitals and dental hospitals and clinics. For departments of dentistry of university and general hospitals, the stress in environment area was highest. On the contrary, students who did practices at dental hospitals and clinics showed that the stress is highest at role & activity area. There was a positive correlation of areas of environment, personal relations, role & activity, and ideal & value. However, there was no correlation between treatment fields. Conclusions : In conclusion, educational institutes need to conduct a specialized systematic research establishing close relationships extramural practice organs, in order to minimize students' stress resulting from extramural practices by type and to increase the effect of extramural practices.

A Study on the Lived Experiences of Homecare Nurses (가정간호사의 실무체험 연구)

  • 서문자;김소선;신경림;강현숙;김금순;박호란;김혜숙
    • Journal of Korean Academy of Nursing
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    • v.30 no.1
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    • pp.84-97
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    • 2000
  • The Necessity and Purpose of the Study Recently the number of patients with chronic diseases and the aged patients is increasing steadily. Furthermore, due to the expansion of health insurance system, the number of patients hospitalized in the general hospital is increasing at a surprising speed. However, hospitals urge the early discharge of the patients for the efficiencies of hospital administration, and therefore, the number of patients who must be taken care of in their home is also increasing. Homecare nursing is one of the health care service for the patients at home who require continual attention and care, and now increasing attentions are given to it as one of the professional nursing fields. However, it was almost impossible to find a study on the actual experiences of the homecare nurses written by their own language in Korea, that it also posed a great difficulty in understanding their diverse experience. Considering these situation, this study will help understanding of them, and provide the fundamental data on their experiences for making policies to develop homecare nursing. Methods of Research Phenomenological research method was employed to analyze the lived experiences of homecare nurses fundamentally. Data collection Data were collected from August 1998 to December 1998 from ten homecare nurses who worked for patients under the homecare nursing setting as model cases designated by Seoul Nurses Association and who agreed to the purpose of this study after listening to and understanding the explanation completely. The in-depth interview was carried at the time which was convenient both for the researcher and participants for one or two hours, and recovered with the approval participants. The first interview covered diverse and broad areas like the situation of homecare nursing, and their feelings and thoughts over it, and in the second and third interviews, more specific questions are asked. Data Analysis For the phenomenological analysis, contents analysis was employed. The data collected from the participants were analyzed into the following procedures according to Van Manen 's phenomenological analysis. 1) Reserve the preconception of the researcher by restricting it inside parenthesis. 2) Make a thorough observation of the lived experiences by insight process. 3) Analyze the contents (Find out the repetitive factors) 4) Interpret the essence found. 5) State the meaning of the interpretation. Results and discussion 1. Fear and expectation for the first visit. (unfamiliarity, awkwardness, anxiety, shivering) 2. Mingle with the family (feeling friendly with the family, becoming like a family member) 3. Being proud of her own know-how (learning the know-how, organizing alternatives, building up confidence) 4. Pity for the poor. (criticizing the current government, feeling ashamed, feeling anger) 5. Difficulty of constructing cooperative system with physicians (strenuousness, frustration) 6. Helplessness due to the lack of support system (difficulty to get supplies, annoyance, embarrassment by institutional restraints) 7. Anxiousness for heavy traffic and parking (annoyance, hastiness) 8. Ethical conflicts (pity for the patients and family, skepticism about lengthening life maintenance) 9. Burden for the possible accident (pressure, anxiety, conflict, physical exhaustion) 10. Establishment of identity as a professional (fulfillment, worth, joy) 11. Being distressed at other's ignorance

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