Audit Risks
Mostrando 1-11 de 11 artigos, teses e dissertações.
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1. Riscos orçamentários na administração universitária: um estudo de caso no setor público
A administração pública brasileira vive um cenário de crises e incertezas. Diante disso, torna-se fundamental conhecer os possíveis riscos que uma universidade pública corre, suas consequências para o alcance dos seus objetivos institucionais e para o cumprimento de sua função social, além de focar em uma melhor aplicação dos recursos e assim alc
Avaliação (Campinas). Publicado em: 09/12/2019
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2. USO DA TAXONOMIA COMO FERRAMENTA DE REDUÇÃO DA SUBJETIVIDADE NOS PROCESSOS DE AUDITORIA
Resumo Trata da viabilidade de elaboração de uma taxonomia de distorções contábeis como ferramenta para a redução da subjetividade nos processos de auditoria. Os riscos de distorção contábil são mapeados na literatura e então classificados na estrutura taxonômica. O caminho entre a análise desses riscos e a escolha de procedimentos de auditoria
Perspect. ciênc. inf.. Publicado em: 16/05/2019
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3. 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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4. O rodizio de firmas de auditoria e seus impactos nas demonstrações contábeis / The rotation of audit firms and its consequences of financial statements
The rotation of audit firms was introduced in Brazil by the Brazilian Central Bank at the time of the corporate scandals involving financial institutions firms on the presentation of the financial statements and extended to all listed companies in Brazil by the Brazilian Securities Commission (CVM). Firm rotation, the objective of which is to safeguard the i
Publicado em: 2005
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5. 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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6. 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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7. Contribution to the study of risk evaluation and internal controls in financial statements auditing in Brazil / Contribuição ao estudo da avaliação de risco e controles internos na auditoria de demonstrações contábeis no Brasil
The risk to render a technically incorrect opinion on financial statements is the main concern of independent auditors in Brazil and in the world. In order to ensure that they have managed to control all conditions necessary to forming a reliable and adequate judgement on the object of their work, independent auditors apply several technical procedures looki
Publicado em: 1998
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8. Improving information given to patients before endoscopy: a regional audit.
To improve the information given to patients before endoscopy an audit was performed in 16 of 18 endoscopy units in Northern region. Details of current endoscopy information leaflets provided by the 16 respondents were discussed by nurses and consultants from the participating units, and a standard, including 12 separate items, was agreed. Each unit was prov
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9. Medicolegal audit in the West Midlands region: analysis of 100 cases.
One hundred medicolegal cases were analysed to obtain quantitative data about diagnoses and the causes of litigation that affect hospital doctors in the National Health Service. Sixteen actions concerned minor problems that are an unavoidable risk of treatment, and 39 were due to natural causes. In other cases it was debatable whether a medical accident or n
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10. Imaging blood vessels of the head and neck.
ATHEROSCLEROTIC DISEASE: Patients with transient ischaemic attacks or a non-disabling stroke who are surgical candidates should be screened with Doppler ultrasound, or MRA/CT, or both. The choice will depend on local expertise and availability. If DUS is used it is recommended that the equipment is regularly calibrated and a prospective audit of results, par
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11. Determinants of the length of stay in intensive care and in hospital after coronary artery surgery.
BACKGROUND--Patients who have coronary artery surgery normally occupy intensive care beds for less than 24 hours. Longer stays may result in under use of cardiac surgical capacity. One approach to optimise surgical throughput is prospectively to identify fast track patients--that is, those who occupy an intensive care bed for less than 24 hours. A prospectiv