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Kyrgyz Republic : Country Fiduciary Assessment Update 2007

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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This fiduciary assessment makes recommendations to strengthen public financial management in the Kyrgyz Republic, including procurement. This report takes stock of developments since 2002 within the Public Financial Management (PFM) Framework. It identifies the recommendations that have been implemented, and it lays out a road map to implement remaining reforms. It provides a basis upon which the Government of the Kyrgyz Republic (GOK) can formulate a capacity-building plan to improve its fiduciary system. Donors can use the results of this update in two ways: first, to develop strategies for assisting the capacity development plan; and second, to mitigate risks in individual operations. The country can use the information to monitor its fiduciary systems and the extent to which ongoing reform initiatives are improving performance. This assessment was prepared in close collaboration with government counterpart teams and other donors. The teams analyzed relevant pieces of legislation, gathered feedback through workshops...

West Bank and Gaza : Country Procurement Issues Paper

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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The main aim of the CPIP is to assess the current state of pubic procurement in West Bank and Gaza in the form of a 'snap shot' and accordingly, to provide a partial assessment, broadly along the lines of the OPCS paper that would address the following objectives. First, to assess the latest progress with regard to the procurement reform recommended by the 2004 CPAR and the commitment of the Palestinian Authority (PA) to pursue the reform. Next, to report on the link between public sector procurement and the local private sector, in terms of competitiveness, performance, constraints, and commercial practices affecting public procurement. Finally, compile a set of recommendations that would strengthenprocurement arrangements and functions under future Bank-financed operations in the WB&G. These could also serve as basis to suggest specific improvements in current procurement processes, as well as next steps towards the achievement of a procurement system that meets internationally recognized standards.

Financial Sector Assessment Program : Nigeria - Basel Core Principles for Effective Banking Supervision

International Monetary Fund; World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
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The assessment of the current state of the implementation of the Basel Core Principles (BCP) for effective banking supervision in Nigeria, against the BCP methodology issued by the Basel Committee on Banking Supervision (BCBS) in October 2006, was completed between August 27 and September 19, 2012, as part of a Financial Sector Assessment Program (FSAP) update, undertaken jointly by the Fund (IMF) and the World Bank, and reflects the regulatory and supervisory framework in place as of the date of the completion of the assessment. An assessment of the effectiveness of banking supervision requires a review of the legal framework, both generally and as specifically related to the financial sector, and a detailed examination of the policies and practices of the institutions responsible for banking supervision. Banking systems differ from one country to another, as do their domestic circumstances. The BCPs are capable of application to a wide range of jurisdictions whose banking sectors will inevitably include a broad spectrum of banks. The co-ordination of the activities of the Nigerian banking sector supervisory authorities is conducted under the aegis of the Central Bank of Nigeria (CBN)/Nigeria Deposit Insurance Corporation (NDIC) executive committee on supervision which should ensure that operations of the two supervisory authorities are coordinated to remove overlaps...

Reforming Corporate Financial Reporting : Lessons from REPARIS for Other Technical Assistance Programs

Owen, James; Sekiguchi, Juri
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
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The recent financial crisis brought to light the importance of transparent and effective corporate financial reporting to a country s economic recovery and subsequent growth. The Road to Europe: Program of Accounting Reform and Institutional Strengthening (REPARIS) program, supported with technical assistance from the World Bank, was designed to assist its eight participating member countries in improving their institutional frameworks for corporate financial reporting and fostering the adoption of European Union (EU) standards for business reporting and auditing. This program has been used to build the kind of broad stakeholder support, both public and private, that is vital for the successful implementation of financial reporting reforms. The emphasis on peer learning, through such tools as communities of practice, helps promote the effective implementation of reforms. In-country engagement is also critical to ensure that changes are implemented on the ground.

Toward Strengthened EITI Reporting : Summary Report and Recommendations

Ravat, Anwar; Ufer, Andre
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
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This document draws on Extractive Industries Transparency Initiative (EITI) country implementation experience and contains the summary report and recommendations of a consultation process. The goal of the consultation process was to examine and recommend ways to strengthen EITI reporting by building on existing EITI policy guidance, while streamlining the reports and promoting qualitative improvements in disclosure within them. Accordingly, the recommendations in this document are addressed to the EITI International Secretariat and through it, to the EITI Board, as well as stakeholders in EITI-implementing countries.

Business Environment and Cost of Doing Business

Hussain, Abid Abrar; Mir, Aized H.; Durrani, Amer Z.; Zaidi, Hasan A.
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
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The objective of the Pakistan Infrastructure Implementation Capacity Assessment (PIICA) study was to identify and ascertain the extent to which certain complex and dysfunctional business processes in fact contribute to the overall delays caused in completion of infrastructure projects. The primary focus was to understand and document the business processes relating to the life cycle of infrastructure projects, especially processes that involve an interface with external agencies. The study was further extended to assess the resultant impact of the delays caused on overall capacity, efficiency, and costs of the project. The study identifies areas that contain business processes and which relative to other processes in the life cycle of a project are disproportionate, or a cause of significant time delays in completion of such projects. Such disproportionate business processes that are unpredictable and vary greatly from the planned time or inputs are areas that can be the focus for selective and further analysis...

Bosnia and Herzegovina

World Bank; International Monetary Fund
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Relatório
Português
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This Technical Note was prepared in the context of a joint World Bank-IMF Financial Sector Assessment Program mission in Bosnia and Herzegovina during October-November 2014. Bosnia and Herzegovina has substantially aligned its accounting and auditing laws with the EU acquis communautaire and will need to implement the new Directives on Accounting and Auditing in 2016.

La importancia relativa en auditoría: las nuevas normas internacionales en comparación con la normativa vigente en Iberoamérica.; Audit materiality: an approach to the new IFAC standars and those issued in Latin-American community of nations.

Martínez García, Francisco Javier; Ramírez Cacho, Sergio Iván; Montoya del Corte, Javier; Fernández Laviada, Ana
Fonte: Facultad de Contaduría y Administración, Universidad Nacional Autónoma de México Publicador: Facultad de Contaduría y Administración, Universidad Nacional Autónoma de México
Tipo: info:eu-repo/semantics/article; publishedVersion
Português
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RESUMEN. Como se sabe, actualmente estamos inmersos en una profunda crisis financiera internacional. Ante esta situación, resulta necesario introducir, entre otras medidas, mayores y mejores mecanismos de control para lograr una información contable plenamente transparente2. En este sentido, la Federación Internacional de Contadores (ifac) está revisando y actualizando las Normas Internacionales de Auditoría (nias), que constituyen el referente mundial más importante de los principios y requisitos que deben seguir los auditores para cumplir de la forma más adecuada su función como agentes que garanticen la fiabilidad de la información contable publicada por las empresas. De las nias existentes, se revisaron particularmente la 320 y la 450, las cuales regulan la aplicación de la importancia relativa por los auditores, dada la importancia del concepto en la planeación, ejecución y finalización de las auditorías y las críticas que su inapropiada utilización ha recibido en los últimos años. Específicamente, analizamos el contenido actualizado de ambas normas, que entrarán en vigor a partir del 15 de diciembre de 2009, y las comparamos con sus análogas en Argentina, Brasil, Chile, Colombia, Costa Rica, España, México y Portugal. Debido a la aceptación mundial de las nias...

La materialidad en la auditoría de estados financieros: pasado, presente y futuro de un controvertido concepto.; Audit materiality: past, present and future of a controversial concept.

Montoya del Corte, Javier; Martínez García, Francisco Javier; Fernández Laviada, Ana
Fonte: Universidad de los Andes, Mérida, Venezuela Publicador: Universidad de los Andes, Mérida, Venezuela
Tipo: info:eu-repo/semantics/article; publishedVersion
Português
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RESUMEN. La adecuada comprensión del concepto de materialidad y, por ende, su correcta aplicación en los trabajos de auditoría de estados financieros, es una cuestión fundamental para lograr que la información contable que las empresas suministran a la sociedad tenga las necesarias garantías de control, transparencia, fiabilidad y comparabilidad. En este artículo se hace un repaso: (1) de algunos de los principales aspectos que han marcado este problemático pero trascendental concepto en el pasado, (2) de la situación actual de revisión que sobre el mismo está aconteciendo a nivel internacional y (3) del devenir de su consideración por los agentes implicados en la actividad auditora a partir del futuro más inmediato. Como resultado, se destacan las consecuencias negativas de la inadecuada utilización de la materialidad y la imperiosa necesidad de un cambio de mentalidad que, apoyado en los nuevos desarrollos normativos internacionales, mejore su aplicación por los auditores.; ABSTRACT. The adequate understanding of materiality concept, and, therefore, its correct application in the auditing of financial statements, is a major issue to attain that the information, brought out by companies to the society...

El análisis de riesgos dentro de una auditoría informática : pasos y posibles metodologías

Crespo Rin, María del Carmen
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
Português
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El presente trabajo se ha estructurado fundamentalmente en dos partes bien diferenciadas. La primera parte comprende desde el capítulo II hasta el capítulo VI y la segunda parte incluye los capítulos VII, VIII y IX. En la primera parte se ha llevado a cabo un estudio teórico sobre las áreas de conocimiento que están involucradas en este trabajo, es decir, sobre la auditoría informática y el análisis de riesgos. Para ello hemos recurrido a los trabajos publicados por varios autores de reconocido prestigio que nos han permitido estudiar diferentes tipos y modelos de auditoría para diferentes campos de la informática, así como presentar una primera aproximación metodológica al desarrollo de una auditoría. Así mismo, hemos realizado un estudio de las principales metodologías, normas y marcos de trabajo existentes en el campo de la Auditoría de Sistemas de Información; hemos repasado la familia ISO 2700 (incluyendo la ISO 27001, la 27002, la 27004 y la 27007), la ISO/IEC 38500, las normas de auditoría de ISACA, ITIL y por supuesto el marco COBIT. Con relación al análisis de riesgos, hemos seguido un desarrollo similar al expresado anteriormente para la auditoría. Primero hemos planteado un estudio teórico sobre el concepto de análisis y gestión del riesgo...

Slovakia : Financial Sector Assessment

World Bank
Fonte: Banco Mundial Publicador: Banco Mundial
Tipo: Economic & Sector Work :: Financial Sector Assessment Program (FSAP); Economic & Sector Work
Português
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A joint IMF-World Bank Financial Sector Assessment Program (FSAP) mission visited Slovakia from February 14-March 1, 2002 and April 8-19, 2002 to undertake an assessment of the financial sector. The principal objective of the missions was to assist the Slovak authorities in evaluating the potential vulnerabilities and key development priorities in the Slovak Financial System. This work was seen as being of particular importance in light of Slovakia's eventual accession to the European Union (planned for the beginning of 2004). This report provides a summary of the main findings of the mission, and the policy priorities identified.

Mexico : Basel Core Principles - Detailed Assessment of Observance

International Monetary Fund; World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work :: Financial Sector Assessment Program (FSAP); Economic & Sector Work
Português
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26.45%
This detailed assessment of the current state of implementation of the Basel core principles in Mexico has been completed as part of a financial sector assessment program update undertaken jointly by the International monetary fund and the World Bank. The assessment was conducted in September 2011 to update the 2006 assessment. It reflects the banking supervision practices of the country as of end-July 2011. Moreover, the bar to measure the effectiveness of a supervisory framework was raised following the recent financial crisis. The assessment is based on several sources: 1) a self-assessment in August 2011 by the country authorities, including written answers to an exhaustive questionnaire; 2) detailed interviews with staff from the relevant national agencies, including the CNBV (Comision Nacional Bancaria y de Valores), the Central Bank of Mexico (BoM), the SHCP (Secretaria de Hacienda y Credito Publico), and the Financial Intelligence Unit (UIF); 3) relevant laws, directives, circulars and guidelines...

Moldova : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
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The overall conclusion of this report is that despite some progress in improving public financial management, the financial accountability framework in Moldova is weak and requires substantial strengthening. This has important implications for both the Government and the Bank: the Government will need to make a significant effort over a long period of time to attend the issues identified within this report; and the Bank cannot rely on the Moldovan financial accountability framework to ensure that funds are spent for intended purposes, but rather the Bank will need to review and assess each operation's financial management risks and arrangements on its own merit. It would be unrealistic and impractical for the authorities to try to simultaneously address the many recommendations in this report. The Development Action Plan (DAP) lists and prioritizes the main recommendations of this CFAA. The overall responsibility for the implementation of the DAP rests with the Ministry of Finance however the Ministry of Economy...

Scrutinizing Public Expenditures : Assessing the Performance of Public Accounts Committees

Stapenhurst, Rick; Sahgal, Vinod; Woodley, William; Pelizzo, Riccardo
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
Português
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In 2002, David McGee wrote a comprehensive report on two important elements in the system of public financial accountability, namely the office of the Auditor General and the parliamentary oversight committee commonly referred to as the Public Accounts Committee (PAC). The purpose of the present paper is to deepen McGee's analysis of PACs. In particular, the authors define PAC success and identify those factors that affect PAC peformance. They use data that were collected by the World Bank Institute in 2002, when a survey questionnaire was sent to 51 national and state/provincial parliaments in Commonwealth countries in Asia and Australasia, and Canada and the United Kingdom. The authors find that the institutional factors which most account for the success of the PACs are the focus on government's financial activity rather than its policies, the power to investigate all past and present government expenses, the power to follow up on government action in response to its recommendations, and its relationship with the Auditors General.

Why auditors increasingly rely on analytical procedures : an empirical approach in Portugal

Pinho, Carlos; Santos, Paula; Martins, António
Fonte: Ordem dos Técnicos Oficiais de Contas - OTOC Publicador: Ordem dos Técnicos Oficiais de Contas - OTOC
Tipo: Conferência ou Objeto de Conferência
Publicado em /10/2013 Português
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Congresso realizado em Lisboa de 10-11 de outubro de 2013; The increasing sophistication and quantity of transactions considered to be financial facts included in accounting records and financial statements raises additional issues in terms of financial auditing. Finding more corroborating evidence for the claims made in balances, transaction classes and disclosures is naturally made more difficult by the fact that accounting information and financial reports are increasingly complex both in terms of the corroborative strength of the evidence and its quantity. Auditing work therefore relies increasingly on statistical and non-statistical data and on the auditor's use of substantive analytical review procedures, or, to put it briefly, analytical procedures. The conclusions of this empirical study point to the fact that, in general terms, the increasing use of analytical procedures stems from a risk-based approach to auditing together with reasons that have to do with time pressure and the need to carry out more efficient audits with fewer substantive detail tests as well as improvements in the interpretation of standards applicable to auditing work

A NCRF 22 – Contabilização dos subsídios do governo e implicações fiscais e de auditoria

Mendes, Elisabete do Carmo Ferrás
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 //2011 Português
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Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria Orientada pelo Doutor José de Campos Amorim; O novo Sistema de Normalização Contabilística (SNC) adoptado em Portugal, sendo um sistema baseado mais em princípios de que em regras, acarreta a existência de novos conceitos e a necessidade de incorporação de novas formas de entender a contabilidade. Com base neste pressuposto torna-se legítimo que se possa dissertar sobre vários temas vertidos nas normas que o constituem. Assim, foi escolhida a Norma Contabilística e de Relato Financeiro (NCRF) 22 que trata da contabilização dos subsídios do Governo e divulgação de apoios do Governo para a base deste trabalho. O objectivo que aqui se plasma é o de abordar a contabilização dos subsídios do Governo e divulgação de apoios do Governo à luz do SNC, analisar os impactos fiscais e de auditoria que deles advêm. Sempre que conveniente foi efectuada a comparação da NCRF 22 com o anterior referencial contabilístico nacional, o Plano Oficial de Contabilidade (POC) e a Norma Internacional de Contabilidade correspondente, a International Accounting Standard (IAS) 20. Para melhor percepção do trabalho efectuado foi elencada uma breve abordagem da evolução histórica da normalização contabilística...

Erros e problemas na atividade de auditoria independente : uma análise dos processos da CVM

Costa, Natália Lerina da
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
Português
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Este artigo teve por objetivo analisar quais os erros e fraudes detectados na atividade de auditoria, quais as consequências para a instituição quando se dá a identificação destes através de uma análise dos processos da Comissão de Valores Mobiliários e como as instituições fraudulentas são julgadas e punidas. Foi realizada uma pesquisa dentre os processos da CVM para buscar estes dados. É essencial para as companhias que a auditoria prestada seja de qualidade e competente, sendo esta o ramo da contabilidade que comprova que as informações divulgadas por uma empresa estão de acordo com as normas impostas pelo Conselho Federal de Contabilidade e pela Comissão de Valores Mobiliários. Parte-se sempre da premissa que ela é ética e que o serviço prestado foi competente e verídico, mas uma fiscalização é necessária. À CVM foi dada esta responsabilidade. Baseando-se em um referencial sobre auditoria, procedimentos, planejamento e execução do trabalho do auditor, analisaram-se casos da Comissão de Valores Mobiliários onde houve punições às empresas de auditoria que desrespeitaram as premissas impostas. Ao final, pode-se concluir que, para os casos estudados, a CVM, por meio de multas, pune em grande parte as auditorias que emitiram parecer sem ressalva...

Translation and standardisation: audit world building in Post-Soviet Russia

Mennicken, Andrea
Fonte: London School of Economics and Political Science Publicador: London School of Economics and Political Science
Tipo: Monograph; NonPeerReviewed Formato: application/pdf
Publicado em /11/2006 Português
Relevância na Pesquisa
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Within the past thirty years or so, the government of social and economic life has occurred increasingly through international and non-governmental forms of rule and regulation. Yet little is known about the dynamics that international audit standardization projects create below the global level of economic and regulatory activity. This paper examines effects of global audit rule-setting on local organizational forms and practices through a detailed empirical investigation of the use and circulation of International Standards on Auditing (ISAs) within a large post-Soviet Russian audit firm. In the firm studied, much of the appeal of the ISAs was rooted in desires to develop an internationally-oriented business strategy as well as link up with Western audit markets. But the standards became embedded in locally partitioned hierarchies of expertise and credibility. On the one hand, the global aspirations of the firm continued to be couched in former socialist practices of command and control. On the other hand, the accomplishment of compliance with the international standards came to be highly dependent on the definitional powers of the West, represented by the big international audit firms and multilateral organisations, such as the World Bank or the EBRD. The ISAs turned out to be of lower status than the names of the international audit firms and their networks. Becoming defined as working in accordance with international standards became closely linked to the firm’s ability to position itself...

Translation and standardization: audit world-building in post-Soviet Russia

Mennicken, Andrea
Fonte: Centre for Analysis of Risk and Regulation, London School of Economics and Political Science Publicador: Centre for Analysis of Risk and Regulation, London School of Economics and Political Science
Tipo: Monograph; NonPeerReviewed Formato: application/pdf
Publicado em /05/2006 Português
Relevância na Pesquisa
26.55%
Within the past thirty years or so, the government of social and economic life has occurred increasingly through international and non-governmental forms of rule and regulation. Yet little is known about the dynamics that international audit standardization projects create below the global level of economic and regulatory activity. This paper examines effects of global audit rule-setting on local organizational forms and practices through a detailed empirical investigation of the use and circulation of International Standards on Auditing (ISAs) within a large post-Soviet Russian audit firm. In the firm studied, much of the appeal of the ISAs was rooted in desires to develop an internationally-oriented business strategy as well as link up with Western audit markets. But the standards became embedded in locally partitioned hierarchies of expertise and credibility. On the one hand, the global aspirations of the firm continued to be couched in former socialist practices of command and control. On the other hand, the accomplishment of compliance with the international standards came to be highly dependent on the definitional powers of the West, represented by the big international audit firms and multilateral organisations, such as the World Bank or the EBRD. The ISAs turned out to be of lower status than the names of the international audit firms and their networks. Becoming defined as working in accordance with international standards became closely linked to the firm's ability to position itself...

Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China

Macve, Richard
Fonte: Elsevier Publicador: Elsevier
Tipo: Article; PeerReviewed Formato: application/pdf
Publicado em //2015 Português
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To help understand modern financial accounting theory (FAT) and its role in the development of finance and business, I consider two current mainstream histories of its development and offer a third alternative. The standard setters' version is that increasingly FAT is rationally derived from a basically coherent conceptual framework, currently focussed on ‘comprehensive income’ as measured by ‘changes in assets and liabilities’, in turn preferably measured at fair values. However, examination here of several recent FASB/IASB standards and exposure drafts shows that instead they unavoidably bear the marks of the history of a variety of now embedded practices that have shaped thinking about, and vested interests in, what is ‘good accounting’. By contrast, some recent academic versions of history focus on how ‘conservative’, historical-cost based accounting principles have rationally evolved to provide an anchor on which to base appraisal of firms' and managers' performance, prospects and risks, and supply the kind of information that investors and other parties in the capital markets need to help overcome the information asymmetry between them and corporate managers. After analysing the limitations of this second type of history...