External Auditing
Mostrando 1-12 de 12 artigos, teses e dissertações.
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1. ANALISYS OF IT OUTSOURCING CONTRACTS AT THE TCU (FEDERAL COURT OF ACCOUNTS) AND OF THE LEGISLATION THAT GOVERNS THESE CONTRACTS IN THE BRAZILIAN FEDERAL PUBLIC ADMINISTRATION
Information technology (IT) outsourcing has for a long time been a major trend in business and government. Accountability of IT outsourcing contracts in the public administration is recognized as an important factor contributing to government transparency and public services quality, given the legislation governing these contracts and the amount of related e
JISTEM J.Inf.Syst. Technol. Manag.. Publicado em: 2015-04
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2. Neuroaccounting: mapeamento cognitivo cerebral em julgamentos de continuidade operacional / Neuroaccounting: cognitive brain mapping in going-concern judgments
O objetivo principal desse estudo é explicar a extensão em que os padrões de mapeamento cerebral acompanham os padrões comportamentais de julgamentos de auditores e contadores, quando da avaliação de evidências para decisões de continuidade operacional. Para isso, foi adaptado o protocolo comportamental do Asare (1989), bem como foi utilizado o méto
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 27/06/2012
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3. Modelo de diagnóstico ambiental para elaboração do plano ambiental do município de Inhambane em Moçambique
With this dissertation it is the intention present a methodology with which it is possible to perform analysis of the environmental situation of a given municipality, in particular the municipality of Inhambane, in Mozambique. The methodology is referred to as DAM (Diagnóstico Ambiental Municipal Municipal Environmental Diagnosis). The methodology (DAM) use
Publicado em: 2010
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4. Auditoria operacional aplicada a sistemas municipais de saúde: um estudo a partir da experiência do Tribunal de Contas do Estado do Rio de Janeiro
NOBREGA, Sergio Wilson Sefer. Operational auditing applied to municipal health systems: a study some the experience of Tribunal de Contas do Estado do Rio de Janeiro. 136f. Dissertatation (Master in Public Administration) ¿ Escola Brasileira de Administração Pública e de Empresas, Fundação Getúlio Vargas, Rio de Janeiro, 2008. This research aimed at e
Publicado em: 2008
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5. Avaliação da eficácia dos trabalhos de Auditoria Independente no Brasil, por profissionais de empresas de capital aberto
Trust is the main product it is expected from the auditors work, because it provides credibility to its report and, consequently, to the audited financial statements. In addition to high ethical standards and technical expertise inherent to its reviewer role, the external auditor, in order to generate the expected trust, depends on the perception society has
Publicado em: 2007
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6. Financial statements internal control and inspection systems: a critical analysis of specific standards / Sistemas de controles internos e de fiscalização em demonstrações contábeis: uma análise crítica de normas específicas
Stock market regulatory agencies in Brazil and the United States have effected major changes in the control and inspection of the preparation and disclosure of financial statements. The need for these changes was made mostly evident when corporate frauds perpetrated using accounting tools started to be disclosed in the second half of the 1990s in both countr
Publicado em: 2007
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7. Tribunais de Contas e a regulaÃÃo do transporte intermunicipal de passageiros por Ãnibus (TIPO) / Tribunais de Contas e a regulaÃÃo do transporte intermunicipal de passageiros por Ãnibus (TIPO)
This work deals with the interaction between the Brazilian Courts of Accounts (or Courts of Audits) and the regulation of the intercity coach transport (TIPO). This subject takes place under the broader issue of the discussion and (re)definition of the relationship between the Countries and their Societies, and the role that the former should play in the eco
Publicado em: 2007
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8. Continuous auditing: the USA experience and considerations for its implementation in Brazil
Continuous Auditing, broadly defined as the transformation of internal and external auditing through the application of modern information technology, is being increasingly adopted by firms throughout the world. Organizations ranging from Siemens, HCA, the Royal Canadian Mounted Police, BIPOP Bank and the Internal Revenue Service are developing tools and pra
JISTEM - Journal of Information Systems and Technology Management. Publicado em: 2006
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9. Controle de qualidade do trabalho de auditoria: o estudo de uma network de empresas de auditoria / Quality control of auditing work: the study of a network of auditing firms
O principal objetivo desta dissertação é investigar o impacto na organização das pequenas e médias empresas de auditoria após a adoção da Revisão Externa de Qualidade efetuada pelos órgãos reguladores. Além disso, procura-se identificar até que ponto essas empresas estão preparadas para executar auditorias de nível internacional, cumprindo ex
Publicado em: 2006
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10. Um serviço de certificação digital para plataformas de middleware
Nowadays due to the security vulnerability of distributed systems, it is needed mechanisms to guarantee the security requirements of distributed objects communications. Middleware Platforms component integration platforms provide security functions that typically offer services for auditing, for guarantee messages protection, authentication, and access contr
Publicado em: 2004
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11. Visões das gerências da auditoriainterna da Petrobras sobre a sua estratégia de atuação em facedas práticas de mercado e da nova modelagem organizacional da companhia
The purpose of this study is to identify the strategic vision of the Internal Audit Department of Petrel Brasileiro S.A. PETROBRAS, in comparison with the audit function's proposals and practices in competitive organizations and their reality. It also aims at the verification of the possible solutions, within Petrobras itself, so as to constantly add value t
Publicado em: 2002
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12. An external audit of laparoscopic cholecystectomy performed in medical treatment facilities of the department of Defense.
OBJECTIVE: This study provided an objective survey by an outside auditing group of a large, complete patient population undergoing laparoscopic cholecystectomies, determined the frequency of complications, especially bile duct injuries, and presented a system for classifying and comparing the severity of bile duct injuries. SUMMARY BACKGROUND DATA: This is t