Internal Audit
Mostrando 13-24 de 38 artigos, teses e dissertações.
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13. Controle social efetivo de políticas públicas / Controle social efetivo de políticas públicas
The production of texts is wide and the discussions are focused on tax collection but the interest demonstrated by our scholars on the way whereby the very high tax burden charged from taxpayers is used is extremely poor. The issue becomes unintelligible in view of the extreme poverty in which one fifth of the Brazilian population lives and of the fact that
Publicado em: 2009
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14. Percepção sobre o processo de modernização da auditoria interna no Instituto Nacional de Seguro Social: estudo de caso da auditoria regional do Rio de Janeiro / Perception on the process of modernization of the internal auditing in the Instituto Nacional de Seguro Social: case study of the regional auditing of the Rio de Janeiro
The Internal Audit Restructuring of the Instituto Nacional de Seguridade social (National Institute of Social Security) INSS had as its main demarkation point the changing focus on the work developed by that department. Before the modernization process the Internal Audit was only an instrument for detecting frauds to punish to the people involved on them. Wi
Publicado em: 2008
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15. A atuação dos comitês de auditoria e conselhos fiscais nas empresas brasileiras sujeitas à regulamentação da SEC - Securities and Exchange Commission dos Estados Unidos da América
More and more, Brazilian companies have offered their securities to the investment public at international stock exchanges, especially the New York Stock Exchange. However, financially attractive to issuers as compared to other fund-raising sources, a public offering abroad calls for compliance with other regulatory requirements. In the case of the US, the f
Publicado em: 2008
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16. Sem ódio e sem favor : formação de juízos técnicos na Secretaria Federal de Controle Interno
Discute-se a seguinte questão: quais os sentidos das ações administrativas que compõem a auditoria governamental executada pela Secretaria Federal de Controle Interno (integrante da Controladoria-Geral da União, órgão do Poder Executivo federal brasileiro)? Como embasamento conceitual e contextual, são apresentados: elementos de natureza teórica e c
Publicado em: 2008
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17. GESTÃO DE RISCO E GOVERNANÇA CORPORATIVA: AS EMPRESAS BRASILEIRAS NA BOLSA DE VALORES DE NOVA YORK
Esta dissertação trata da importância da Governança Corporativa e da Gestão de Risco para as empresas brasileiras que tem suas ações negociadas nas Bolsas de Valores de Nova York e de São Paulo. Tem como principais objetivos: a avaliação do atual estágio de adequação dessas empresas brasileiras às normas da Lei Sarbanes &Oxley, a confirmação
Publicado em: 2008
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18. 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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19. Competência social, dificuldades interpessoais e consumo de drogas em adolescentes escolares de Monterrey, N.L. México / Social Competence, Interpersonal Difficulties and Drugs Consumption among Adolescent Students in Monterrey, Nuevo León, Mexico.
This descriptive, correlational study aimed to carry out the cross-cultural adaptation of the instruments Teenage Inventory of Social Skills (TISS) and the Questionnaire of Interpersonal Difficulties in Adolescence (QIDA), besides identifying the personal, family and social characteristics (social competence and interpersonal difficulties) that can influence
Publicado em: 2007
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20. Self-management manufacturing cells : requirements for implementation and assessment in an automotive supplier company management system / Autogestão em celulas de manufaturas : requisitos para aplicação e avaliação em uma empresa de autopeças
This work developed a methodology to implement self-management manufacturing cells that are a type of organization where employee groups are in charge of a complete sequence of work in the production process of goods and service intended for internal and external clients. The objective of this work is to adapt a methodology to allow the empowerment of the ma
Publicado em: 2006
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21. UMA PROPOSTA DE CONTROLE INTERNO PARA REGULAMENTAÇÃO DE ROTINAS E PROCEDIMENTOS DO PODER EXECUTIVO NO MUNICÍPIO DE FLORIANÓPOLIS
This work aims to bring out and underscore the attributions of the Internal Control System, as well as to reinforce the need for implementing a Unit of Internal Control System into the local City Hall. Therefore, three features are important to be considered: the first is the objectiveness, taking into account not only the theory but some practice; the secon
Publicado em: 2005
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22. Modelo de avaliação de risco de controle utilizando a lógica nebulosa / Control risk assessment pattern using the fuzzy logic
The assessment of the risks that an entitys internal control system may fail concerning the identification, measurement, registration and disclosure of economic events, which should be reflected on the entity´s financial statements, is a significant challenge to independent auditors. The methodologies used to achieve those objectives are usually supported
Publicado em: 2005
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23. Night audit in complex organizational structured hotels: a study in São Paulo city / Auditoria noturna em hotéis complexos: um estudo na cidade de São Paulo
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 sta
Publicado em: 2005
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24. 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