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Contribuição ao estudo da avaliação de risco e controles internos na auditoria de demonstrações contábeis no Brasil; Contribution to the study of risk evaluation and internal controls in financial statements auditing in Brazil

Antunes, Jerônimo
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 01/07/1998 PT
Relevância na Pesquisa
56.13%
O risco de emitir uma opinião tecnicamente incorreta sobre demonstrações contábeis é a preocupação fundamental dos auditores independentes no Brasil e no mundo. Para cercar-se de condições que lhes assegurem um julgamento confiável e adequado sobre o objeto de seus trabalhos, os auditores independentes aplicam diversos procedimentos técnicos, em busca de evidências claras, precisas e suficientes. Dentre tais procedimentos, destaca-se, pela relevância, o estudo, conhecimento e avaliação dos procedimentos de controle interno da empresa auditada. Os procedimentos empregados pelos auditores para avaliação dos sistemas de controles internos e dos riscos de auditoria das demonstrações contábeis assumem papel preponderante, uma vez que determinam a natureza, extensão e a oportunidade da realização de todos os demais exames de auditoria. Esta tecnologia de auditoria, para permitir análise e julgamento quanto à consecução dos seus objetivos, deve ser aplicada de forma ordenada e sistematizada, através de uma metodologia de trabalho. Quais são as normas brasileiras e internacionais que orientam ou regulam esta matéria? Quem são os organismos normatizadores? Qual a profundidade e eficácia destas normas brasileiras...

O controle da segurança privada no Brasil: um estudo das condições que geram controle de acordo com o interesse público; The accountability of private security in Brazil: a study on the conditions that generate control according to the public interest

Lopes, Cleber da Silva
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 14/09/2012 PT
Relevância na Pesquisa
45.98%
Este estudo analisa o controle das empresas e profissionais de segurança privada no Brasil. A questão mais importante em relação ao controle da segurança privada é saber se é possível assegurar que o policiamento provido por esse setor seja executado de acordo com as regras públicas. A única forma de obter serviços aderentes a essas regras é fazer com que elas sejam levadas em consideração pelos profissionais que executam as atividades de policiamento privado. Estudiosos do policiamento concordam que os mecanismos mais capazes de produzir esses resultados estão localizados no interior das organizações. Levando isso em consideração, o objetivo desta tese de doutorado é entender as condições sob as quais as organizações de policiamento privado controlam seus funcionários de acordo com as normas públicas que regulam a prestação de serviços de segurança privada no Brasil. A hipótese que orienta o estudo é a de que esse controle ocorre quando as empresas de segurança percebem a existência de um ambiente institucional na qual os atores que exercem o controle externo da segurança privada (clientes, órgão regulador, Judiciário e mídia) são capazes de fazer com que comportamentos desviantes em relação às normas públicas sejam mais custosos para as empresas do que os investimentos necessários à estruturação de sistemas de controle interno aptos a prevenir tais comportamentos. Para avaliar essa hipótese foram realizados estudos de caso em quatro contratos de prestação de serviços de segurança...

Análise dos mecanismos de controles internos em instituições financeiras; Analysis of mechanisms of internal control in financial institutions

Dalpian, Bianca de Souza
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Trabalho de Conclusão de Curso Formato: application/pdf
POR
Relevância na Pesquisa
65.94%
As organizações estão cientes que para crescer e prosperar, num mundo em constante mudança, é preciso evoluir continuamente. É necessário investir em padronizações de procedimentos e conscientizar todos os funcionários de sua importância e da dos controles internos. Assim, conhecendo os objetivos, os riscos e os controles, é possível obter um funcionamento harmônico e produtivo. Do mesmo modo, as Instituições Financeiras utilizamse de mecanismos de controles internos para protegerem-se de fraudes, corrupções, ineficiências e erros, visando salvaguardar seus ativos e garantir que as normas estabelecidas pela administração sejam seguidas. O objetivo deste estudo é analisar os mecanismos de controle interno nas instituições financeiras, com o princípio de verificar como estes auxiliam na transparência e na prevenção de fraudes. Para tanto, desenvolveu-se uma análise de caráter qualitativa, comparando a resolução nº 2.554 pelo BACEN com o pronunciamento Framework for internal control systems in banking organisations publicado pelo Comitê da Basiléia, ambos publicados no ano de 1998. Nesse sentido, verificou-se que os princípios de controle interno são fundamentais para a elaboração de informações precisas...

Expanding the Navy’s Managers’ Internal Control Program’s (MICP) capability to prepare for external financial audits

Pagnucco, Jonathan P.
Fonte: Monterey, California: Naval Postgraduate School Publicador: Monterey, California: Naval Postgraduate School
Tipo: Tese de Doutorado
Relevância na Pesquisa
66.06%
Approved for public release; distribution is unlimited; The Department of the Navy’s Managers’ Internal Control Program (MICP) is an important tool for ensuring the Department is well managed. In 2013, The Committee of Sponsoring Organizations of the Treadway Commission (COSO) added 17 principles to the five existing internal control components. In 2014, the Government Accountability Office’s (GAO) updated the Standards for Internal Control in the Federal Government and directed federal managers to adopt the update by fiscal year 2016. The Navy’s internal control program does not yet comply. After analyzing the content of the MICP against the COSO and GAO publications, this thesis developed templates to supplement the MICP in order to bring the Navy program into compliance and provide a tool for internal assessment that may aid commands as they prepare for external financial audits.; ; Lieutenant, United States Navy

Evaluation of the Department of the Navy's (DoN's) Managers Internal Control (MIC) manual

Steward, LaTresa; Haney, Dale A.; Kobie, David A.
Fonte: Monterey, California. Naval Postgraduate School Publicador: Monterey, California. Naval Postgraduate School
Formato: xii, 99 p.; 28 cm.
Relevância na Pesquisa
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MBA Professional Report; The purpose of this MBA project was to conduct a comprehensive review of the current DoN Manager's Internal Control (MIC) Manual to evaluate its effectiveness in helping to align the Navy's current mission, organizational philosophy, management strategy, goals, metrics, sustainment efforts, and improvement programs. Additionally, this study reviews the (MIC) manual to evaluate its ease of use or identify potential challenges in applying the concepts as outlined in the aforementioned manual. The primary framework used in evaluating the MIC manual was a report published by Government Accountability Office (GAO) titled: Internal Control Management and Evaluation Tool (2001) which is based upon the five standards for internal control in the federal government. Although the MIC manual provides an interpretation of the guidance and requirements set forth by SECNAVINST 5200.35E, the manual falls short in transcending or translating the spirit and intent of SECNAVINST 5200.35E and other statutory and regulatory references. The MIC manual's ease of use is hindered due to the strict focus on providing instructional guidance in adhering directly to the requirements of SECNAVINST 5200.35E alone. Additionally, it is challenging for the reader to grasp the purpose and vision of the program given that the overarching organizational goals and objectives are not clearly stated within the manual. Structuring the MIC manual to reflect GAO's five standards of internal control will increase its effectiveness in aligning an organizations' current mission...

Bangladesh - Public Sector Accounting and Auditing : A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
ENGLISH
Relevância na Pesquisa
46%
This assessment of public sector accounting and auditing for Bangladesh is meant generally to help implement more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Bangladesh and to provide greater stimulus for more cost effective outcomes of government spending. More specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand against the internationally developed norms of financial reporting and auditing; (b) to assess prevailing variances; (c) to chart paths for improving the accordance with international standards; and (d) to provide a continuing basis for measuring improvements.

Nepal - Public Sector Accounting and Auditing : A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
ENGLISH
Relevância na Pesquisa
46.03%
This assessment of public sector accounting and auditing in Nepal is intended to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes. It is intended to provide greater stimulus for more cost- effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well- based knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements.

Maldives - Public Sector Accounting and Auditing : A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
ENGLISH
Relevância na Pesquisa
46.12%
This assessment of public sector accounting and auditing standards purpose is to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes in Maldives. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-based knowledge as to where local practices stand in comparison with internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. Annex A explains the methodology used for the study. Annex B provides a summary of international accounting and auditing standards referred to in this study. Annex C and D provide country accounting and auditing legislation, respectively. Lastly, Annex E includes a description of the benefits of accrual accounting.

Pakistan : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.09%
This assessment of public sector accounting and auditing is generally meant to help implement more effective public financial management (PFM) through better quality accounting and public audit processes in Pakistan and to provide greater stimulus for more cost-effective outcomes of government spending. More specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common, strongly-founded, knowledge as to where local practices stand against the internationally developed norms of financial reporting and auditing; (b) to assess the prevailing variances; (c) to chart paths for improving the accordance with international standards; and (d) to provide a continuing basis for measuring improvements.

Bangladesh : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46%
This assessment of public sector accounting and auditing for Bangladesh is meant generally to help implement more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Bangladesh and to provide greater stimulus for more cost effective outcomes of government spending. More specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand against the internationally developed norms of financial reporting and auditing; (b) to assess prevailing variances; (c) to chart paths for improving the accordance with international standards; and (d) to provide a continuing basis for measuring improvements.

Gazing into the Mirror : Operational Internal Control in Cameroon Customs; Se regarder dans le miroir : le controle de l'execution du service dans les douanes camerounaises

Libom, Minette Li Likeng; Cantens, Thomas; Bilangna, Samson
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research
ENGLISH; EN_US
Relevância na Pesquisa
55.8%
Cameroon is a model example of a developing country facing the challenges of trade facilitation, in light of its geographic location within Central Africa. Close to 20 percent of its customs revenues are used to finance the national budget. Cameroon's customs administration therefore plays a critical role in its economy. This paper presents the modernization process launched in Cameroon customs in 2006 and, in particular, the original approach adopted the very early introduction of operational internal control as the keystone of the reform process under way. Beyond the technical measures in and of themselves, the document seeks to show one aspect of Cameroon's reform experience: how technical measures, namely the definition and dissemination of indicators based on a number of principles, have contributed to increased revenues and stronger ethics, an experience that could be replicated in other Sub-Saharan African countries.

Public Sector Accounting and Auditing in South Asia : A Comparison to International Standards

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Other Financial Sector Study
ENGLISH
Relevância na Pesquisa
46.09%
This report aims to support regional collaboration and renewed collective efforts to strengthen financial management and oversight practices in South Asia. It compares the public sector accounting and auditing practices in eight South Asian countries to international standards. It is intended to inform public sector accounting and auditing authorities, primarily Ministries of Finance, accountants general, and auditors general, and support their efforts to provide senior policy makers and the general public in their countries with credible, relevant, and useful financial information about the collection, management, and use of public resources. This report is based on detailed 'gap analysis' assessments that were prepared in recent years in Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, and Sri Lanka, providing comparisons of public sector accounting and auditing practices in those countries to international standards. This report is a synthesis of the gap analysis reports.

Nepal : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
ENGLISH; EN_US
Relevância na Pesquisa
46.11%
This assessment of public sector accounting and auditing in Nepal is intended to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes. It is intended to provide greater stimulus for more cost-effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-based knowledge as to where local practices stand in accordance with the internationally developed standards of fi nancial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements.

Sri Lanka : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
ENGLISH; EN_US
Relevância na Pesquisa
46.1%
This assessment of public sector accounting and auditing is generally meant to assist with the implementation of more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. It is intended to provide greater stimulus for more cost-effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common strongly founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce those variances; and (d) to provide a continuing basis for measuring improvements.

Maldives : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
ENGLISH; EN_US
Relevância na Pesquisa
46.12%
This assessment of public sector accounting and auditing standards is generally meant to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes in Maldives. It is intended to provide greater stimulus for more cost-effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-based knowledge as to where local practices stand in comparison with internationally developed standards of financial reporting and audit; (b) to assess the causes of the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. Annex A explains the methodology used for the study. Annex B provides a summary of international accounting and auditing standards referred to in this study. Annex C and D provide country accounting and auditing legislation, respectively. Lastly...

Bhutan : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
ENGLISH; EN_US
Relevância na Pesquisa
46.14%
The objectives of this report are: (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. The analysis in this report has been conducted in light of the strong measures being taken in the Kingdom of Bhutan to reform the accounting and auditing processes. The report addresses several issues such as: adopting international accounting standards in major public enterprises; implementing professional leadership in accounting and financial management; implementing a fully integrated, computerized government accounting system; drafting new acts on public financial management and combating corruption; strengthening the Royal Institute of Management (RIM); and providing training for finance...

Afghanistan - Public Sector Accounting and Auditing : A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.15%
This assessment of public sector accounting and auditing is generally meant to help implement more effective public financial management (PFM) through better quality accounting and public audit processes in Afghanistan and to provide greater stimulus for more cost-effective outcomes of government spending. More specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common firmly based knowledge as to where local practices stand in accordance with international standards of financial reporting and auditing; (b) to assess the prevailing variances; (c) to chart paths for improving the accordance with international standards; and (d) to provide a continuing basis for measuring improvements. The study has taken the international standards as axiomatic with any acceptable options incorporated in the standards. The study has not assessed whether the country should adopt a limited version of the standards, as the processes of developing the standards have already considered any acceptable options that can be incorporated into the text of the standards...

Controlo interno na Administração Local implantação de um novo procedimento numa Autarquia

Costa, Ana Maria de Sousa Costa Prata e
Fonte: Instituto Politécnico do Porto. Instituto Superior de Contabilidade e Administração do Porto Publicador: Instituto Politécnico do Porto. Instituto Superior de Contabilidade e Administração do Porto
Tipo: Dissertação de Mestrado
Publicado em //2013 POR
Relevância na Pesquisa
46.04%
Trabalho de Projeto Apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação do Mestre Carlos Mendes e coorientação da Engª Sónia Rodrigues; A importância das actividades de gestão de risco e de bom governo, tem vindo a aumentar com a crescente internacionalização e globalização da economia, o aumento da competitividade e as constantes alterações no ambiente empresarial, importância esta que se tem estendido também às entidades da Administração Pública. Esta dinâmica e complexidade tem conduzido a reformas administrativas e financeiras nos municípios e a auditoria interna surge como um instrumento, alinhado com a estratégia municipal, que incorpora a gestão de risco no processo de auditoria, contribuindo para que o mesmo se torne mais eficaz, eficiente e fiável. Este processo também tem contribuido para melhorar a transparência da gestão municipal. O objetivo inicial deste projeto foi analisar a existência e implementação de procedimentos e outros aspetos de auditoria interna nas autarquias, assim como a importância que lhes é atribuída, partindo do enquadramento teórico e normativo da auditoria, com enfoque na auditoria interna e nas normas aplicáveis aos municípios em Portugal. Pretendia-se...

Análisis comparativo entre el sistema QHSE calidad, salud ocupacional, seguridad y ambiente, normas NTC - ISO 9001 14001 y OHSAS 18001 y el sistema de control interno

Rubiano Saldaña, Ruth
Fonte: Universidad Militar Nueva Granada; Facultad de Ciencias Económicas; Especialización en Control Interno Publicador: Universidad Militar Nueva Granada; Facultad de Ciencias Económicas; Especialización en Control Interno
Tipo: bachelorThesis; Trabajo de grado Formato: application/pdf
SPA
Relevância na Pesquisa
65.93%
Este ensayo tuvo como objetivo exponer el análisis entre el sistema de gestión QHSE (calidad, salud, seguridad y ambiente, normas NTC - ISO 9001 14001 y OHSAS 18001 y el sistema de control interno conocidos en el ámbito internacional y nacional, estableciendo los puntos comunes del sistema QHSE y el de Control Interno en cuanto a los objetivos, documentación, metodología, roles, responsabilidades. Es claro que en muchos puntos, estos sistemas se relacionan y hacen que su combinación dentro de una entidad u organización, pueda respaldar la continuidad del negocio y el sostenimiento del mismo. Su aplicación conjunta satisface las necesidades de todos los grupos de interés o partes interesadas (accionistas, socios, clientes, proveedores, empleados, sociedad y gobierno).; This essay had as an objective to present the analysis the QHSE management system (quality, health, safety and environment) standards NTC - ISO 9001 14001 and OHSAS 18001 and the internal control system known internationally and nationally, establishing the common QHSE system and International Control in regard to the objectives, documentation, methodology, standards, responsibilities. It is clear that in many ways, these systems interact and make their combination within an entity or organization can support business continuity and sustaining it. Their joint application meets the needs of all interest groups or stakeholders (shareholders...

La importancia del control administrativo y financiero en la implemetación de las Normas Internacionales de Información Financiera en las empresas agropecuarias; The relevance of financial and administrative internal control in the implementation of International Financial Reporting Standard on agriculture companies

Páez Saboya, Myriam Rocío; Ferrer, Luis Gabriel
Fonte: Universidad Militar Nueva Granada; Facultad de Ciencias Económicas; Especialización en Control Interno Publicador: Universidad Militar Nueva Granada; Facultad de Ciencias Económicas; Especialización en Control Interno
Tipo: bachelorThesis; Trabajo de grado Formato: pdf; pdf
SPA
Relevância na Pesquisa
76.03%
El nuevo orden económico mundial exige que la información financiera para la toma de decisiones sea transparente, confiable y comparable. En este orden de ideas, el Sistema de Control Interno en las organizaciones coadyuva a lograr este cometido, mediante los elementos que lo conforman. Con la transición, en Colombia, hacia las Normas Internacionales de Información Financiera, se expone la necesidad implícita de la existencia de controles para una implementación exitosa. El Gobierno Nacional emitió la Ley 1314 de 2009, la cual obliga a las empresas privadas a la adopción de los estándares internacionales y ha reglamentado, de acuerdo al tamaño de la empresa, los Estándares Internacionales a aplicar y los plazos para emitir el balance de apertura bajo NIIF. Para las empresas agropecuarias, es de vital importancia conocer el nuevo ordenamiento contable y evaluar sus sistemas de control, para mejorar su gestión y contribuir al crecimiento y competitividad del país.; The new world economic order demands financial information for decision making to be transparent, reliable and comparable. By this way, the Internal Control System helps to achieve this objective by the elements that make part of it. With the transition to IFRS in Colombia...