Introduction: The prevalence of poor hand hygiene compliance will lead to increase morbidity and mortality and costs. Effective hand hygiene can reduce health care infections. Clinical audit is one of the strategies in quality improvement that could be effect on this issue.Aim: This study was done for evaluation nurses' hand hygiene by clinical audit Process.Method: This study was pre and post interventional by using clinical audit Process that was conducted for (9) months in surgery and internal units in a selective general hospital in Tabriz province in 2013-2014. The target sample was nurses on all shifts. The team who were infection controller, educational supervisor, clinical governance staff and health care management staff were do clinical audit Process. It was done in six steps; identifying problem, finding standards in order to problem, assessment status que, (pre-audit), comparing status que with standards, generation solutions and implemented and re- auditing (post).Checklists that are designed based on WHO and health minister protocols used. Its validity (CVR=0.85 and CVI=0.80) and reliability (a Chronbach=0.75) assessed. Data were analyzed and by Excel software presented.Results: Findings showed that total number of situations of preintervention was (126) that it increased to (168) situations after clinical audit (post intervention). The total rate of compliance the hand hygiene with standards in pre-intervention was (71.1%) and after the implementation improved (73.59 %.).Conclusion: Process clinical audit have important role to improving hand hygiene standards and for facilitating implementation must be made a steering committee that is consist of all involved staff in its Process.

How to profoundly change the beliefs of the polytheists during the age of revelation from the denial of the Prophet (pbuh) to the certainty of his Message and the acceptance of his full guardianship is a question worthy of attention. The order of verses about prophecy based on the order of revelation is the reason to lead a transformative Process and a special Quranic method in institutionalizing the belief of prophecy in the lives of Arabs. In the first stage, the Holy Quran in the first Makkī (Arabic: المکّیّ, suras revealed in Mecca) chapters has prepared the community from the motivational side to accept the truth of the Prophet’s (pbuh) prophecy and briefly stating the key issues surrounding it. The Holy Book of Quran at the time of the emergence of oppositions and doubts (the second stage) destroyed the arguments of the polytheists and explained the prophecy and proved its authenticity from a cognitive perspective in the second stage by presenting clear arguments. and the Holy Book of Quran in the third stage after Madanī (Arabic: المدنیّ, suras revealed in Medina) period has undertaken measures in order to fulfill the goals of the Massage by explaining the true position of the Prophet (pbuh) to deepen and operationalize the Prophetic belief through explaining practical duties for the Prophet (pbuh) and behavior based on the acceptance of Walaya (Arabic: ولایة, meaning “guardianship” or “governance”).

Background and Aim: Performance improvement in organizations requires a good model for the performance evaluation, because of realization goals in the absence of a comprehensive model for assessing and reviewing plans is not possible and organizations cannot regardless of the results of operations, effective management of their programs don’t apply. Among the models that are currently in clinical audit and clinical governance model can be cited. This article aims to identify the impact of the clinical audit and its relationship to quality of care and improve clinical effectiveness in nursing.Material & Method: This study is a review article based on data collected from regular search internet resources in pubmed and google and SID Sites, library studies and scientific articles have been published between 2000 and 2012 have been used.Results: The findings suggest that the clinical audit is an cyclical Process, which is performed in several steps to improve the quality of services focuses on a different area and in addition to, the clinical audit can be a tool to measure and evaluate the quality of care, can be used as a training tool to develop new ideas about care and learning experiences are also discussed.Conclusion: Due to this topic, the clinical audit Process impressive effect on quality of clinical services, it seems that this Process can help to improve the services provided by nurses in clinical environment.

Purpose of the article is examining internal audit position and its performance Process in Iran’ s bank system. In this study is defined seven hypothesises that to analyze the data was used descriptive and inferential statistics and using t-test at a confidence level of 0. 95 and at the first data collected by library method and field studies (using questionnaires and interviews) on 2015, September. Statistical group includes either governmental or private banks which five of them (out of governmental banks: Melli bank. Out of privates bank: Ansar, Shahr, Sina, Karafarin Banks) are choosen randomly and achieved result stating the first and seventh thesis are been assented in the whole of considerated banks But the second and sixth hypothesizes in Ansar, Shahr, Sina and Karafarin Banks, third hypothesis supporters in Ansar, Shahr and Sina Banks and fourth hypothesis in Ansar, shahr and Karafarin Banks, fifth hypothesis in Ansar and Shahr Banks are accepted.

auditing conforming auditing standards is designed to make a rational confidence for not being material errors and misstatements in financial statements. We test the effectiveness of audit Process in detecting material errors and misstatements in financial statements and this article shows the results of this research. In this research, we considered detecting material misstatements resulting of errors in accounting estimates and irregularities. So, we examined all companies listed in the Tehran Stock Exchange and separated the companies that amount of errors and misstatements in their financial statements were material (recorded in prior period adjustments item). Finally, we examined independent audit report about previous fiscal year for the purpose of determining detection or not detection material misstatements by independent auditor, in other words, the effectiveness of audit Process in detecting material misstatements.Our result showed that auditing Process is effective about detecting material errors and misstatements in accounting estimates and irregularities. Also, there is significant difference between amounts of errors and misstatements in financial statements and detected amounts by auditors. It means, presented amounts by auditors were mostly less than misstatements.

IntroductionSome urban spaces, due to their structural and social features, create situations in which criminals are encouraged to commit crimes. Although in these spaces, the rate of crimes may be low, these spaces induce the sense of defenseless to citizens and give rise to the sense of unsafety and fear among people. As a result, the use of such spaces decrease gradually and their emptiness results in the situations that are proper for committing crimes. This fact is more probable in central and worn areas due to the dominant physical and social conditions in these areas. These areas are known as “ defenseless spaces” , which are prone to crimes more than other urban spaces. Factors such as the emptiness of the environment, chaos, and weariness lead to the creation of such unsafe spaces. On the other word, these are spaces that do not have any positive effects on the surrounding environment as well as the people who use them. Urban defenseless spaces are areas that according to their physical properties, they are more suitable spaces for committing crimes relative to other urban areas. These spaces often do not belong to any body and even if they have proprietress, they are abandoned. Urban defenseless spaces are so important in urban studies due to their numerous effects on the urban lives especially their effect on the creation of fear and unsafety. So, performing systematic research in this field develops new insights. Harandi neighborhood in the central area of Tehran faces with different types of physical and social problems. So, these problems are effective in creating defenseless spaces in this neighborhood. In order to investigate defenseless spaces in Harandi neighborhood, the safety audit model was used. ...

AbstractInternal audit plays an important role in the efficiency and effectiveness of the internal control system of organizations. Internal auditing should provide management with accurate information about the effectiveness of risk management and internal controls, including compliance with organizational rules and regulations. The demand for auditing in the reporting Process can be justified under conditions of conflict of interest, significant economic consequences, complexity of economic activities and lack of direct access. The purpose of this study is to investigate the relationship between internal auditors' mental structure and improve the independent audit Process. The research hypothesis was analyzed by structural equation modeling using Smart PLS software. According to the purpose of the research of the statistical community, auditors working in the auditing organization and auditing firms are considered members of the Iranian Society of Certified Public Accountants. The number of respondents was 304. Also, if the internal audit performance is strong, fully complying with the code of professional conduct will make the Process of independent audit performance and reporting better, more efficient and more effective, and also the proper and optimal performance of internal auditors will lead to lawsuits. Legal and judicial prevention should be avoided and the Process of companies' business history and income should be improved, why independent auditors have a more complete view of the company's accounting performance.