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Auditoria noturna em hotéis complexos: um estudo na cidade de São Paulo ; Night audit in complex organizational structured hotels: a study in São Paulo city

Guerra, Gleice Regina
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 13/01/2005 PT
Relevância na Pesquisa
36.23%
Esta pesquisa dedica-se a compreender a natureza da atividade conhecida, na indústria hoteleira, por auditoria noturna. É importante por esta atividade ainda não ter sido estudada adequadamente do ponto de vista conceitual e das práticas do mercado, embora seja tratada pela literatura didática e desenvolvida em hotéis. Com o objetivo de verificar o state of the art da auditoria noturna, foi adotada a estratégia de criar o conceito instrumental de hotel ‘complexo’, definido como dotado de porte e/ou categoria de prestação de serviços suficientes para justificar a existência de estruturas organizacionais intrincadas. A premissa subjacente é que o alto investimento absoluto ou relativo (por unidade habitacional) exige processos com maior eficiência e eficácia. A cidade de São Paulo foi escolhida para a pesquisa de campo graças ao seu significativo parque hoteleiro. A fim de estabelecer bases teóricas que pudessem subsidiar a investigação de campo, a auditoria noturna foi situada no contexto organizacional de um empreendimento hoteleiro; foram analisados a evolução e o conceito de auditoria interna; e caracterizados os sistemas de informação utilizados pela indústria hoteleira para a atividade, dada a relevância de sua configuração para condicionar processos operacionais e financeiros. Selecionados 41 hotéis complexos de São Paulo...

O papel do auditor contábil na auditoria de sistemas de garantia da qualidade; The role of accounting auditor in the audit of systems quality assurance

David Filho, Benedicto
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 22/09/1995 PT
Relevância na Pesquisa
36.36%
A integração dos mercados econômicos decorrente do processo de globalização da economia trouxe à discussão as questões da qualidade relacionadas a necessidade de padronização de produtos, serviços e processos. Neste sentido, os padrões internacionais, série ISO 9.000, emitidos pela International Organization for Standardization, com ênfase maior a partir da década de noventa, passaram a ser adotados por várias empresas como forma de comprovada e sistematicamente garantir a qualidade de seus processos, produtos e serviços. As empresas que implementaram sistemas de gestão e garantia da qualidade acabaram por modificar seus processos como um todo, particularmente, aqueles diretamente relacionados as questões da qualidade e determinaram alterações significativas nos sistemas de controle interno. A obrigatoriedade de realização de auditorias da qualidade, com o objetivo de averiguar se as atividades da qualidade estão em conformidade com a forma planejada e determinar a eficácia do sistema de garantia da qualidade, forneceu o ponto de partida para a elaboração desta dissertação, que tem como objetivo discutir o papel do auditor contábil (independente) na auditoria da qualidade e contribuir, através da identificação de alguns caminhos possíveis...

Beyond "audit" definition : a framework proposal for integrated management systems

Domingues, Pedro; Sampaio, Paulo; Arezes, P.
Fonte: Universidade do Minho Publicador: Universidade do Minho
Tipo: Conferência ou Objeto de Conferência
Publicado em //2011 ENG
Relevância na Pesquisa
36.41%
Oxford dictionary online defines audit as a ‘systematic review or assessment of something’. This generic definition faces a new reality due to recent management changes focusing management systems integration in organizations. A more suitable definition is provided by management standards stating that an audit is a ‘systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which the audit criteria are fulfilled’. Management systems conformity and efficiency levels assessment facing proposed goals and improvement opportunities identification are among the auditing objectives. Several articles mentioned that a study on auditing integrated management systems (IMS) should consider the historic evolution of sub-systems implementation. Several authors stated that audits have been structured to audit one management system at the time due to the lag time implementation of sub-systems. Hence, auditors have conducted auditing process on a single management system basis, which is, in our days, a narrow approach due to the ever increasing relevance of integrated management systems. ISO19011, released in 2002, was the first standard focused on auditing integrated management system providing “guidelines” to assess quality and environmental integrated system. Last standard revision was based on a more generic approach allowing the auditing of integrated systems with genesis on other standardized sub-systems. Continuous improvement philosophy common to all management systems standards is supported on several compulsory requirements...

The future of audit

Lombardi,Danielle; Bloch,Rebecca; Vasarhelyi,Miklos
Fonte: TECSI Laboratório de Tecnologia e Sistemas de Informação - FEA/USP Publicador: TECSI Laboratório de Tecnologia e Sistemas de Informação - FEA/USP
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/04/2014 EN
Relevância na Pesquisa
36.16%
The purpose of this study is to discuss the current state and future of auditing. Expert consensus is used as a basis to examine the current state of auditing and generate modifications both needed and likely to occur in the audit profession. This study contributes to the literature by using the Delphi method to develop predictions as to the direction of the audit industry and discuss the implications associated with these predictions. If auditors can better understand where the profession stands and where it is headed, then they can better prepare for the future. Some predictions emerging from this study relative to future audit practices include increasing automation of audit procedures, more predictive financial statements, continuous auditing of financial statements and transactions, and an increasingly global perspective regarding audit activities.

SECURITY INFORMATION IN PRODUCTION AND OPERATIONS: A STUDY ON AUDIT TRAILS IN DATABASE SYSTEMS

Roratto,Rodrigo; Dias,Evandro Dotto
Fonte: TECSI Laboratório de Tecnologia e Sistemas de Informação - FEA/USP Publicador: TECSI Laboratório de Tecnologia e Sistemas de Informação - FEA/USP
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/12/2014 EN
Relevância na Pesquisa
36.29%
Special care should be taken to verify the integrity and to ensure that sensitive data is adequately protected. One of the key activities for data loss prevention is anaudit. And in order to be able to audit a system, it is important to have reliable records of its activities. Systems that store critical data, whether financial or productive, must have features such as audit log, also called audit trail, which records all activities on critical data. This allows to identify harmful actions that can be internal or external, intentionally or unintentionally caused. Therefore, this paper presents major studies in security audit trail (audit log), especially records of logs, and it presents what is available in terms of commercial tools and what they offer.

Local Public Financial Management

Shah, Anwar
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
EN_US
Relevância na Pesquisa
36.38%
This volume provides an overview of local government financial accounting and reporting and where better practices in cash management are documented. The use of transparent procurement processes to mitigate corruption is also elaborated on while practical guidance is imparted on how and when to use debt, how to assess debt affordability, what debt to use, how to issue debt, and how to manage debt. The use of internal controls and audits to ensure efficiency and integrity is highlighted in this volume with particular emphasis on the role of external audit in combating corruption. Audit methods to detect corruption are also presented and discussed. The volume represents a collaborative effort of the Swedish International Development Cooperation Agency and the World Bank Institute to support reform of the public expenditure management and financial accountability systems in developing countries, especially in Africa.

PFM Design under Capacity Constraints : Planning Public Financial Management Reforms in Pacific Island Countries

World Bank; International Monetary Fund
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
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36.21%
This note is intended to inform Public Financial Management (PFM) reform in small Pacific Island Countries (PICs). PFM systems in PIC contexts are often very different from the sophisticated and comprehensive systems operating in larger, wealthier countries. The authors give two key messages. Firstly, PFM capacity should be prioritized to areas that matter most in achieving development outcomes, and reforms should be intended to address specific, identified, problems, rather than to achieve blueprint good practice standards. Secondly, with small numbers of staff and high staff turnover limiting potential for sustainable gains from standard capacity building solutions (such as training programs and workshops), broader options for meeting capacity gaps should be considered, including accessing ongoing support for specialized tasks or even the wholesale outsourcing of certain functions. The three main sections of this note are as follows: (i) how to plan PFM reforms, including through the development of PFM roadmaps; (ii) how to prioritize limited PFM reform capacity to address the most pressing constraints to development; and (iii) how to access additional capacity to implement and sustain required PFM reforms.

Republic of South Sudan Public Finance Management Assessment : Western Equatoria State

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
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36.22%
The purpose of the assessment is to assess the public finance management (PFM) system performance of the Government of Western Equatoria State. The effort is one of a number of Public Expenditure Financial Accountability, or PEFA assessments being conducted in South Sudan: the others focus on Government of Republic of South Sudan (GRSS), Unity State, Jonglei State and Northern Bahr el Ghazal State. These assessments will later feed into a Country Integrated Fiduciary Assessment (CIFA) along with a country procurement assessment report being prepared by another World Bank team on the procurement systems of GRSS and the same state governments. The assessment team received a lot of support and cooperation from state officials. The DG of taxation had attended the PEFA orientation and introduction workshop in April 2011 in Juba. The team appreciated this support, and without it the extent of its work would have been very limited given the short time the team was in the state. Prior reconnaissance by the assessment team with key state officials proved to be a key success factor in this assessment.

Fiduciary Systems Assessment of the Oaxaca Water and Sanitation Sector Modernization Project

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
36.18%
Public Financial Management of the Mexican Federal administration relies on open and orderly Financial Management (FM) systems based on a strong legal framework, policies, and procedures for execution of public expenditures. These FM country systems are partially replicated in the State of Oaxaca and, in particular, in the Secretariat of Finance (Secretaria de Finanzas, SEFIN), which will be coordinating the overall implementation of the Program, and in the executing entities, the State Water Commission (Comision Estatal de Agua, CEA) and the Oaxaca Metropolitan Area Water Utility (SAPAO), which will be responsible for carrying out technical activities under the Program. Although SEFIN has limited experience in managing Bank-financed operations, and CEA and SAPAO have no such experience, the overall conclusion of the FM assessment is that SEFIN, CEA and SAPAO1 have suitable financial management arrangements, which include the key elements for an adequate implementation of the Program, such as: (i) a formal process of budget planning and execution based on comprehensive legal and normative frameworks; (ii) the approval of the State Expenditures Budget on an annual basis by the State Legislature; (iii) an integrated budgeting and accounting system (SINPRES)...

Moldova Health Transformation Project : Fiduciary Systems Assessment Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
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36.28%
The fiduciary systems assessment has been carried out in accordance with OP / BP 9.00 to determine whether the Program fiduciary systems provide reasonable assurance that the Program expenditures will be used appropriately to achieve their intended purposes. The findings of the fiduciary assessment conclude that the overall fiduciary and governance framework is adequate to support the implementation of the proposed Health Transformation Program for Results (HTP) and includes a summary table of the key risks and corresponding mitigation actions to be undertaken. The Program s fiduciary systems and institutions provide reasonable assurance that the financing under the Program is used for intended purposes, with due regard to the principles of economy, efficiency, effectiveness, transparency and accountability. Specifically, Moldova s fiduciary management systems for the Program (planning, budgeting, accounting, procurement, internal controls, funds flow, financial reporting, and auditing arrangements) provide a reasonable assurance on the appropriate use of Program funds and safeguarding of its assets. Furthermore...

Audit Systems : aplicación de auditoría

López García, María Isabel
Fonte: Universidade Carlos III de Madrid Publicador: Universidade Carlos III de Madrid
Tipo: info:eu-repo/semantics/bachelorThesis; info:eu-repo/semantics/masterThesis Formato: application/pdf
SPA
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66.22%
De todos es bien sabido que tanto las auditorías informáticas, como los procesos de control de calidad del software, cada días son más valorados por todas las empresas, siendo además casi de obligado cumplimiento tanto en grandes compañías como en empresas que pretendan tener una certificación que las avale en el mercado, cada día más internacionalizado. Estas empresas acuden a auditores externos e internos, que siguiendo una metodología determinada persiguen una mejora en los procesos de las empresas auditadas. Normalmente este proceso requiere de revisiones periódicas. Se trata por tanto de un proceso laborioso que requiere el tener información precisa sobre la legislación vigente, de realizar recogida de datos en las empresas, de procesarla, de elaborar informes y recomendaciones que permitan mejorar los procesos, etc. Existe por tanto una necesidad; existe de igual modo personal experto en la materia. Sin embargo a fecha de hoy no existen aplicaciones en el mercado que ayuden al auditor a realizar su trabajo, o bien éstas son demasiado simples para poder obtener un beneficio real que cubra las distintas partes del proceso. Por tanto este proyecto nace de la necesidad por un lado de realizar estas auditorías y controles de calidad; y de la carencia por otro lado...

Post Clearance Audit : Reference and Implementation Guide; Controle a posteriori : referentiel et guide d'application

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research
ENGLISH; EN_US
Relevância na Pesquisa
36.39%
This reference and implementation guide builds on the content of the World Bank's publication Border Management Modernization (2011), which provides policymakers, reformers, customs and other government officials with a comprehensive perspective on improving trade facilitation through better border management. This guide focuses on the use of Post Clearance Audit (PCA) which represents one of the most effective trade facilitation strategies available to border agencies as it enables the immediate release of imported cargo through the subsequent use of audit-based regulatory controls. The contents of this guide have been developed to supplement the information contained in the World Bank publication by providing border management officials and development professionals with a thorough introduction to the key issues associated with implementing a PCA regime. PCA represents a move away from traditional approaches which focus on the physical inspection of cargo and the relatively ineffective documentary checks that restrict auditors to reviewing a very small percentage of a trader's overall transactions. PCA rather is a focus on the business systems of the trader that generate and communicate transactions to the regulatory agencies...

Fundamentals of Financial Statements Audit

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
36.22%
The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. The objective of an audit of financial statements is to enable an auditor to express an opinion as to whether the financial statements are prepared, in all material respects, in accordance with International Financial Reporting Standards or another identified financial reporting framework. The auditor's opinion is expressed in by using the phrase 'give a true and fair view' or 'present fairly, in all material respects'. The auditor and the client's management have separate and distinct responsibilities. The auditor is responsible for forming and expressing an opinion on the financial statements. The client's management, on the other hand, bears responsibility for preparing and presenting the financial statements. Management's responsibilities are not relieved by the fact that the statements are audited. An auditor must comply with general principles of an audit. These require an auditor to: 1) comply with the 'Code of Ethics for Professional Accountants' issued by the IFAC (or a national Code of Ethics...

Republic of South Sudan : Country Integrated Fiduciary Assessment Southern Sudan, Volume 1. Main Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Integrated Fiduciary Assessment
ENGLISH; EN_US
Relevância na Pesquisa
36.38%
The purpose of this Country Integrated Fiduciary Assessment (CIFA) is: (i) to assess the quality of public finance management and procurement systems in South Sudan; and (ii) to then determine the extent of fiduciary risk posed to domestic and external tax payers by the government's use of their funds through these systems. South Sudan has great potential for further increases in living standards, but achieving them will require large improvements in public services, both in access and in quality. In turn, Public Finance Management (PFM) and procurement systems need to be strengthened in order to improve public services; this will require linking spending more tightly to policy objectives and strengthening the operational efficiency of expenditures. In sum, strengthened PFM and procurement systems are not an end in themselves but, rather, the necessary means to achieving the ultimate objective: improved service delivery in South Sudan. This CIFA will be used by the Government of the Republic of South Sudan (GRSS) and by the country state governments to inform their design or reforms of PFM and procurement systems and...

Bolivia - Public Financial Management Review, Based on the PEFA Methodology

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Other Financial Sector Study
ENGLISH
Relevância na Pesquisa
36.26%
The National Development Plan highlights the Bolivian Government's commitment to improving efficiency, transparency, and accountability in the use of public resources. Within that framework, the authorities of the Ministry of Economy and Public Finance (Ministerio de Economia y Finanzas Publicas, or MEFP) expressed their interest in conducting a public finance performance review following the Public Expenditure and Financial Accountability (PEFA) framework. Under this initiative the MEFP conducted a self-assessment, Evaluacion de las Finanzas Publicas (EFIP), at the beginning of 2008, which was then updated in a second phase toward the end of the same year. The purpose of this PEFA review is to provide the Government, international donors, and other stakeholders with an objective diagnosis of the performance of the PFM systems, processes, and institutions, using 31 high-level indicators taken from the PEFA reference framework. In accordance with government requirement, the review focuses on the central government's public expenditure and revenues...

Features and Functions of Supreme Audit Institutions

Stapenhurst, Rick; Titsworth, Jack
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
ENGLISH
Relevância na Pesquisa
36.2%
Supreme audit institutions are national agencies responsible for auditing government revenue and spending. Their legal mandates, reporting relationships, and effectiveness vary, reflecting different governance systems and government policies. But their primary purpose is to oversee the management of public funds and the quality and credibility of governments' reported financial data. In the past the World Bank and other donors often established parallel auditing systems for their projects, undermining developing countries' supreme audit institutions, on whose work they could not always rely. Equally problematic have been projects that encouraged performance auditing but ignored basic weaknesses in financial management. In recent years the Bank has tried to strengthen oversight agencies such as supreme audit institutions. This note is intended to help Bank staff appreciate the role and nature of these institutions, particularly in managing public spending, ensuring financial accountability, and strengthening public institutions.

Strategic Plan for Strengthening of Internal Audit in Government of Bihar

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
36.32%
The Government of Bihar (GOB) has adopted various reform measures to modernize fiscal and financial management such as passing of the Fiscal Responsibility and Budget Management Act, adoption of Government of India's general financial rules and decentralization of financial powers to respective departments with a view to increasing the pace of expenditure and implementation of plan schemes. However, for decentralization to be effective the supporting public financial management systems need to be also modernized. Accordingly, the Government had entrusted a project 'modernization of budget and financial rules and procedures' to Centre for Good Governance (CGG), Hyderabad. The project requires CGG to comprehensively revise the treasury code, financial rules and budget manual, and to provide a roadmap to modernize and strengthen internal audit function in the government. CGG has firstly studied the existing organization structure of the internal audit function in GOB, the skills and capacity of the internal audit staff...

Critérios para auditoria do programa de controle médico de saúde ocupacional; Criteria for audit of the occupational health medical control program

Felipe Rovere Diniz Reis
Fonte: Biblioteca Digital da Unicamp Publicador: Biblioteca Digital da Unicamp
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 20/02/2015 PT
Relevância na Pesquisa
36.22%
Para diminuir os custos sociais decorrentes dos riscos relacionados ao trabalho, os Estados criam normas que obrigam o empregador a controlar a saúde ocupacional dos trabalhadores. No Brasil, estas ações devem estar dispostas no Programa de Controle Médico de Saúde Ocupacional, segundo obriga a Norma Regulamentadora nº 07. Para garantir o cumprimento desta norma, tanto o Estado quanto o empregador podem auditar o PCMSO; no entanto, não existem critérios para realizar esta auditoria. O objetivo deste estudo foi verificar a aplicabilidade desta auditoria dentro do modelo brasileiro de controle estatal em saúde ocupacional e propor critérios para sua realização. Para isso, foi feita uma revisão narrativa da literatura, para reconhecer o controle estatal no Brasil, tanto no que se refere às normas referentes à fiscalização em saúde e segurança no trabalho e ao seguro acidente de trabalho quanto às propostas para sua melhoria. Os resultados indicaram que o Estado ao se basear em normas punitivas e reparadoras, através de uma fiscalização pontual e repressora falha tanto em reduzir os gastos com doenças relacionadas ao trabalho quanto em estimular o cumprimento voluntário da lei. Indicaram também que as propostas de melhoria do controle estatal (aumento do número de fiscais...

Supply chain risk management : (redefining the audit function within a large industrial company); Redefining the audit function within a large industrial company

Fike, Randy L. (Randy Lynn)
Fonte: Massachusetts Institute of Technology Publicador: Massachusetts Institute of Technology
Tipo: Tese de Doutorado Formato: 74 leaves; 4641149 bytes; 4644642 bytes; application/pdf; application/pdf
ENG
Relevância na Pesquisa
46.24%
As supply chains become more sophisticated, difficulties with their operation can become more complex as well. An organization must ensure the flow of goods and services end- to-end across the supply chain at the promised level and at the anticipated cost. This thesis describes the redesign and centralization of the supply chain operating model of a large industrial company, and suggests a structure capable of mitigating supply chain risk subsequent to the change. The appropriate organizational framework suggested for ensuring an uninterrupted flow of goods and services through the supply chain is the company's internal audit department. A redefinition of the audit department is explored, with the transformation of the audit role suggested to take the form of a process design centered on the Supply Chain Operations Reference (SCOR) model of Plan, Source, Make and Deliver.; by Randy L. Fike.; Thesis (M. Eng. in Logistics)--Massachusetts Institute of Technology, Engineering Systems Division, 2005.; Includes bibliographical references (leaves 72-74).

Construction of a Decision Analysis Tool for Choosing Corporate Environmental Management Systems

Bomher, Mary Pat
Fonte: Universidade Duke Publicador: Universidade Duke
Tipo: Masters' project Formato: 545995 bytes; application/pdf
EN
Relevância na Pesquisa
36.2%

Environmental managers are continually faced with new challenges to improve stakeholder relationships, save money and reduce the organization’s environmental footprint. Many of these challenges can be efficiently addressed by implementation of an environmental management system (EMS). However, there are a number of different environmental management systems which are available. Selecting the system that is the best fit for an organization can be difficult.

Fortunately, multicriteria decision analysis is well-suited to this type of decision problem. The objective of this project was to construct a decision analysis tool to differentiate among environmental management systems based on organizations’ preferences. The project focused on three environmental management systems: ISO14001, Eco-Management and Audit Scheme (EMAS) and The Natural Step (TNS). The tool was built using the expertise of environmental management system practitioners to evaluate the systems on criteria representing financial, logistical and environmental goals. I tested the tool using the preferences of environmental managers at two chemical and two manufacturing facilities to show that the tool is useful. I improved the tool’s user-friendliness based on comments from a typical user.

The results showed that the Eco-Management and Audit Scheme system scored best on the majority of attributes...