Improving the procedure of behavioural occupational safety audit

Authors

DOI:

https://doi.org/10.32782/2225-6733.43.2021.22

Keywords:

risk, hazard, behaviour based safety audits, auditor, expert, checklists

Abstract

Introduction of risk-oriented approaches to occupational hazard (OH) identification, based on various conceptual models, including the Heinrich accident triangle, into occupational safety management systems in Ukraine has necessitated behaviour based safety audits (BBSA) – one of the important elements in reducing occupational injuries at an enterprise. To solve this problem, organizational solutions were developed, which are aimed at improving the procedure for conducting BBSA on the basis of determining the OH admissibility with the relevant change management. The algorithm of performing BBSA in five steps is offered, executed in the developed special software complex «Monitoring of safety», which includes a number of integral forms of identifying OHs which, taken as a whole, work as a unit to achieve the targeted result. A new approach is provided in presenting information on hazard identification in the form of a report based on the definition of the hazard factor, which ensures that managers make operational decisions to eliminate negative manifestations of the «human factor» in the production process, timely bringing OH to an acceptable level of safe work. Full automation of the process is provided, which does not require excessive participation of the expert-auditor in the formation of a full cycle of monitoring the state of occupational safety in the workplace. The scientific novelty involves identifying the interrelation between the hazard factor and the probability of danger or dangerous activity through the product of the number of discrepancies identified in the audit of one group on the proportion of employees responsible for organizing and ensuring safe working conditions in the unit to the total number of employees in the same subdivision. The practical value involves development of a software package «Monitoring of safety» based on the software environment of Microsoft Office – Excel-2019 with support for macros with special forms of checklists and automated OH analysis, which simplifies the work of an expert-auditor

Author Biographies

Yu.I. Cheberiachko, Dnipro University of Technology, Dnipro

Доктор технічних наук, доцент

O.V. Deriuhin, Dnipro University of Technology, Dnipro

Кандидат технічних наук, доцент

M.М. Arkhirei, Dnipro University of Technology, Dnipro

Аспірант

References

Cressey D.R. Differential association theory and compulsive crimes / D.R. Cressey // Journal of Criminal Law and Criminology. – 1954. – № 45(1). – Pp. 29-40. – Mode of access: https://is.muni.cz/el/fss/podzim2015/BSS166/um/Cressey__D._1954._The_differential_association_theory_and_compulsive_crimes.pdf.

Беднаржевский С.С. Совершенствование условий и охраны труда на предприятиях с помощью метода поведенческого аудита безопасности / С.С. Беднаржевский, Ж.В. Король // European Social Science Journal. ‒ 2013. ‒ № 2. ‒ С. 447-450.

Свищев А.В. Поведенческий аудит как элемент совершенствования системы управления охраной труда / А.В. Свищев // Наука и образование: проблемы и перспективы : материалы V международной научно-практической конференции. – Москва, 2016. – С. 53-55.

Глебова Е.В. Количественная оценка безопасного поведения работника по результатам поведенческого аудита безопасности / Е.В. Глебова, Э.А. Фомин, М.В. Иванова // Безопасность труда в промышленности. ‒ 2019. ‒ № 3. ‒ С. 52-56.

Behavioral Dimensions of Internal Auditing: An Exploratory Survey of Internal Auditors / M.A. Dittenhofer, R.L. Evans, S. Ramamoorti, D.E. Ziegenfuss. – Florida : Institute of Internal Auditors Research Foundation, 2011. – 73 p. – Mode of access: https://www.interniaudit.cz/download/Publikace-IIA/5015.2.dl-Behaviorial%20Dimensions-Survey%20report-FINAL_copy%20for%20web%20zip.pdf.

Поведенческие аспекты аудита: обзор исследований / С.В. Арженовский, А.В. Бахтеев, Т.Г. Синявская, Ю.Н. Киркач // Вестник Евразийской науки. – 2019. – № 6. – Pp. 1-9. – Режим доступа: https://esj.today/PDF/34ECVN619.pdf.

Hashimzade N. Risk-Based Audits in а Behavioral Model / N. Hashimzade, G. Myles // Public Finance Review. – 2017. – № 45(1). – Pp. 140-165. – Mode of access: DOI: https://doi.org/10.1177/1091142115602062.

Bloomquist K.M. Multi-agent Based Simulations of the Deterrent Effects of Taxpayer Audits. Proceedings / K.M. Bloomquist // Proceedings. Annual meeting of the National Tax Association (November 11, 2004; Washington, DC). – National Tax Assoc., 2005. – Pp. 159-173. – Mode of access: https://www.econbiz.de/Record/multi-agent-based-simulation-of-the-deterrent-effects-of-taxpayer-audits-bloomquist-kim/10003307411.

Kahneman D. Prospect Theory: An Analysis of Decision under Risk / D. Kahneman, A. Tversky // Econometrica. – 1979. – № 47. – Pp. 263-293. – Mode of access: https://doi.org/10.2307/1914185.

William F.M. Тwo decades of behavioral research on analytical procedures: what have we learned? / F.M. William Jr., A.S. Chad, L.S. Jason // Journal of Practice & Theory. – 2013. – № 32(1). – Pp. 139-181. – Mode of access: https://doi.org/10.2139/ssrn.1898279.

O’Donnell E. The halo effect in business risk audits: Can strategic risk assessment bias auditor judgment about accounting details? / E. O’Donnell, J.J. Schultz Jr. // The Accounting Review. – 2005. – № 80(3). – Pp. 921-939. – Mode of access: https://doi.org/10.2308/accr.2005.80.3.921.

Trotman K.T. Impact of the type of audit team discussions on auditors’ generation of material frauds / K.T. Trotman, R. Simnett, A. Khalifa // Contemporary Accounting Research. – 2009. – № 26(4). – Pp. 1115-1142. – Mode of access: https://doi.org/10.1506/car.26.4.5.

Morrell D. An In-depth study into behavioural auditing – its use in giving indication of potential fraud / D. Morrell. – London, 2010. – 265 p. – Mode of access: https://openaccess.city.ac.uk/id/eprint/8611/1/An_In-depth_study_into_behavioural_auditing_-_its_use_in_giving_indication_of_potential_fraud.pdf.

Ameen E.C. Investigating the use of analytical procedures: An update and extension / E.C. Ameen, J.R. Strawser // Journal of Practice & Theory. – 1994. – № 13(2). – Pp. 69-76. – Mode of access: https://mays.tamu.edu/research/investigating-the-use-of-analytical-procedures-an-update-and-extension/.

Глебова Е.В. Количественная оценка безопасного поведения работника по результатам поведенческого аудита безопасности / Е.В. Глебова, Э.А. Фомин, М.В. Иванова // Безопасность труда в промышленности. – 2019. ‒ № 3. ‒ С. 52-56.

Wilks T.J. Predecisional distortion of evidence as a consequence of real-time audit review / T.J. Wilks // The Accounting Review. – 2001. – № 77(1). – Pp. 51-71. – Mode of access: https://doi.org/10.2308/accr.2002.77.1.51.

Wilks T.J. Using game theory and strategic reasoning concepts to prevent and detect fraud / T.J. Wilks, Zimbelman M.F. // Accounting Horizons. – 2004. – № 18(3). – Pp. 173-184. – Mode of access: https://doi.org/10.2308/acch.2004.18.3.173.

Knapp C.A. The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures / C.A. Knapp, M.C. Knapp // Accounting, Organizations and Society. – 2001. – № 26(1). – Pp. 25-37. – Mode of access: https://doi.org/10.1016/S0361-3682(00)00005-2.

Друкер П.Ф. Практика менеджмента / П.Ф. Друкер. – М. : Манн, Иванов и Фербер, 2015. – 406 с.

IEC 31010:2019. Risk management – Risk assessment techniques. – 2019. – 264 p. – Mode of access: https://www.iso.org/standard/72140.html.

Published

2021-12-30

How to Cite

Cheberiachko, Y. ., Deriuhin, O. ., & Arkhirei, M. . (2021). Improving the procedure of behavioural occupational safety audit. Reporter of the Priazovskyi State Technical University. Section: Technical Sciences, (43), 179–190. https://doi.org/10.32782/2225-6733.43.2021.22