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Controle de qualidade dos serviços de auditoria independente : um estudo comparativo entre as normas brasileiras e as normas internacionais

Ito, Elisabeth Yukie Horita; Niyama, Jorge Katsumi; Mendes, Paulo César de Melo
Fonte: Universidade de Brasília Publicador: Universidade de Brasília
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
26.75%
A atividade de auditoria independente exerce um papel importante no bom funcionamento do mercado por contribuir para maior confiabilidade das informações quanto à sua transparência e adequação de forma independente e com base em procedimentos técnicos e profissionais. Para assegurar a qualidade dos serviços prestados pela auditoria independente é necessário um efetivo controle de qualidade desses serviços. A mencionada qualidade está diretamente relacionada à independência e à competência técnica do auditor e no nível de regulação exercido pelas entidades supervisoras. Padrões e normas que tratam de serviços de consultoria, conflitos de interesse, comitê de auditoria e rodízio periódico obrigatório do auditor independente procuram garantir a independência dos serviços prestados. A competência técnica é buscada por meio do exame de qualificação técnica e de programa de educação profissional continuada. O programa interno de controle de qualidade dos serviços prestados e a revisão pelos pares constituem, respectivamente, exemplo de controle interno e externo sobre a auditoria independente. Face ao exposto, buscou-se neste trabalho, avaliar o nível de aderência das normas brasileiras relacionadas com o controle de qualidade dos serviços de auditoria independente com as normas norte internacionais. Como resultado da pesquisa...

Accounting : The Zambia Centre for Accountancy Studies

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
26.62%
The study education and training of accountants in Anglophone Africa examines the problems facing the accounting profession and identifies examples of best practice. One such example is the Zambia Centre for Accountancy Studies (ZCAS). The objective of this study is to address the problem of an acute shortage of qualified accountants. ZCAS was established in 1988 with support from the European Union (EU). The establishment of the centre enabled Zambia to introduce a national accounting qualification. The key lessons identified include: to successfully introduce a national accounting qualification, a country needs to have good accounting education, and quality education has increased the number of accountants, and improved the standing of the profession in Zambia.

An Independent Oversight Body for Quality Assurance Review in the Philippines

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
26.77%
The paper is part of a program to provide support to a major recommendation in the Philippine Review of Standards and Codes on Accounting and Auditing (ROSC-A&A). The ROSC-A&A brought out that there were major improvements in the accounting and auditing scene since the last assessment made in 2001. Substantially complete improvements include the adoption of the international standards for accounting, auditing, and professional ethics. The objects of this program were as follows: First, to develop a strategic plan to provide for the adoption and implementation of a QAR (Quality Assurance Review) program for auditing firms in the Philippines. Second, begin devloping a cooperative arrangement between Philippine regulatory authorities and the accounting professional body, and develop rules and regulations subjecting auditors and/or auditing firms to such a quality assurance review program. This would include administrative steps to be taken by the relevant government authority to initiate this program. Third...

Implementation Lessons Learned : EITI Policy Implications

Darby, Sefton; Ravat, Anwar
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
Relevância na Pesquisa
26.56%
This study was undertaken as a desk review, commissioned by the World Bank (WB), and is focused on areas of the Extractive Industries Transparency Initiative (EITI) policy, which have proven unclear or difficult for implementing countries. This report is designed to collate the key EITI policy implications which the Policy and Operations Unit (COCPO) team had identified through its work with EITI countries, and from EITI implementation experience. The review seeks to emphasize best practices, identify common constraints, and highlight results and issues emerging from EITI countries, and the most recent EITI implementation and reporting cycles. The report aims to make incremental suggestions to build on this record of achievement and help maintain broad policy consistency. In particular the report recognizes that it is easier to suggest policy changes than actually carry them out, and it is for this reason that the report makes most of its suggestions in areas where policy requires clarification and refinement...

Vietnam : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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26.64%
Vietnam is in the process of reforming its economy, adopting market economy mechanisms, and integrating into the world economy. Like a number of countries in the process of transition to a market economy, Vietnam faces challenges in improving its laws and regulations, strengthening its institutions, and buiding capacity to improve financial accountability. While it is difficult to attain quickly all the requirements of a market economy, it is possible to focus initially on a critical subset of these requirements and take a series of steps that are compatible with the Vietnamese environment. Such a gradual approach, currently being taken by the government, should lead to tangible achievements in financial accountability over time. Experience has shown that stand-alone measures to strengthen financial accountability are not effective. These need to be complemented by parallel measures that form part of a comprehensive reform adddressing issues such as human resources, compensation structure, performance measures...

Ukraine : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
26.62%
Ukraine has several strengths, such as an educated workforce, strong bookkeeping skills, and commitment to reforms, and a long-term vision of joining the European Union. In order to strengthen existing public financial accountability, Ukraine will need to build on its strength by undertaking several measures. Experience in many other countries shows that several required changes entail reaching political consensus, reforming existing institutions, or creating new institutions. This suggests that a realistic timetable for improvement in public financial accountability will have to stretch over several years and will depend on strong leadership from the top. The most important areas for action are: bringing revenues under the scope of independent external auditors; introducing the concept of internal audit; strengthening the capacity of the Accounting Chamber to conduct financial statement audits; strengthening the accountability of state owned enterprises; introducing international accounting standards for selected enterprises; adopting international best practices for licensing of audit professionals; and strengthening the disciplinary committee of the Chamber of Auditors to provide effective oversight. Other measures needed are to: train deparmtnetal staff in implementing program budgeting; fully implementing the Budget Code; expediting the implementing of the Treasury modernization project; and implementing standardized automated accounting and reporting systems.

Bulgaria : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
26.57%
Bulgaria's ambitious program of reforms in several areas, including public financial management (PFM), focuses greatly on its entry into the European Union (EU). Thus, the country has a well developed system, and structure of financial management, that relies heavily on information technology (such as in the area of cash management), and has independent external audits, and parliamentary oversight committees. Although many laws, and institutional arrangements have been established, institutions still need technical assistance, and training to absorb the methods, and international best practices. Bulgaria has significantly reduced the number of extra-budgetary funds, thereby improving the budget's comprehensiveness. It has adopted a pilot programmatic approach in three ministries, strengthening the budget-policy link, and, created a Treasury Single Account to service all budgetary institutions. Moreover, the country has a strong internal audit body in the form of the Public Internal Financial Control Agency (PIFCA)...

Indonesia : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
26.61%
This Country Financial Accountability Assessment (CFAA) report, supports the Government of Indonesia's efforts to reform the process of managing public resources, increase transparency in handling financial affairs, and combat corruption. The report assesses that the control environment in Indonesia is weak, despite a political leadership committed to improvement, and, recommends enacting a modern Budget Law, establish parliamentary public accounts, and audit committee, initiate reforms to develop a professional civil service, and, improve procurement laws, and practices in accordance with the Country Procurement Assessment. In addition, Budget execution, and monitoring remain weak, proposing to accelerate transition to a unified budget, improve policy review, by strengthening political inputs into budget preparation, and develop integrated revenue estimates within a macro framework. It emphasizes that the fragmentation in the accounting, and reporting of financial information does not produce reliable...

Albania : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
26.86%
Despite Albania's significant progress in establishing a legal and institutional base, and its strong commitment to reform - placing the country in a good position to develop a sound fiduciary infrastructure - there are however, several issues that need to be addressed: weak institutional capacity; weak internal controls, including cash management, and internal audit functions; and, absence of solid bases for internal audit in the public sector. In the area of private sector accounting, and auditing, issues need to address: differentiation between the banks, insurance companies, listed and non-listed companies, and other entities, for determining accounting standards; in addition to weak audit capacity, and experience in implementing international standards in auditing. Recommendations include the enactment of the Law on Public Sector Internal Audit; strengthened internal controls, including in the Treasury - specifically, the Treasury cash management function - by establishing daily reconciliation of district treasury payment requests...

Nigeria : Insurance Core Principles

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
Relevância na Pesquisa
36.15%
This assessment provides an update on the significant regulatory and supervisory development in the Nigerian insurance sector since 2001. Nigeria undertook an initial Financial Sector Assessment Program (FSAP) in December 2001, which included a review of the structure of Nigeria's insurance market and the supervisory framework and approach. Nigeria has also undertaken reviews of its observance of international accounting and auditing standards (2004 and 2011), and corporate governance (2008). The Nigerian authorities have taken steps to address a number of weaknesses identified in the 2001 FSAP. The assessment was benchmarked against the Insurance Core Principles (ICPs) issued by the International Association of Insurance Supervisors (IAIS) in October 2011. As the compulsory insurance is enforced, the cost of intermediation of compulsory insurance and the purchase of retirement annuities need to be addressed to improve efficiency of the market. This note is structured as follows: chapter one gives key findings and recommendations; and chapter two gives detailed assessment.

Zambia - Public Expenditure Management and Financial Accountability Review : Country Procurement Assessment Review, Annex

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
36.22%
The challenges faced by Zambia in public expenditure management (PEM) have been longstanding, and will require targeted efforts, as well as a strong degree of political will to address. The recently launched constitutional review, which includes issues of public finance, the anti-corruption campaign of the new Government, and the renewed interest by Parliament in governance issues, and accountability have all been encouraging steps. Nevertheless, for Zambia to assure that public accountability is enduring, and not dependent upon the Government of the day, it must take steps to strengthen institutions of the State that can provide public oversight, and that promote basic checks and balances. This report provides a very detailed analysis of the country's PEM, and accountability processes. Yet, many of the recommendations are not new, but have been cited in previous reports of the Bank, and/or other donors. Effective implementation of public sector reforms will likely remain a challenge in Zambia. The limited capacity of Government suggests the need to target a few major aspects of public finance...

Romania : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
26.56%
As of 2002 , with the adoption of the law on public finance (LPF), the Romanian Government appears to have established a comprehensive legal base for appropriate institutions of public financial accountability. The Country Financial Accountability Assessment (CFAA) recommends that the Ministry of Public Finance maintain the comparability between the key terms, and definitions used in the European Commission (EC) financial regulation. The newly adopted regulatory framework for budgeting, accounting, internal control, internal audit, and the technical assistance projects in these fields, reflect the Government's efforts to meet international best practices in these areas. The CFAA concludes that in order to accomplish these efforts, the Government needs to reinforce its strategic management of the public financial management (PFM) reform, and recommends the establishment of a cross-ministerial committee-based reform management. The CFAA also addresses the need to closely coordinate technical assistance, and training activities in the field of public financial management. The CFAA recommends the continued reinforcement of the Ministry of Public Finance capacity...

Bangladesh : Financial Accountability for Good Governance

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
Português
Relevância na Pesquisa
26.64%
This document assesses the quality of financial accountability and transparency in Bangladesh, and makes recommendations for improvement. With respect to public funds, it compares the financial management standards, and practices of agencies using such funds against and international, or "best practice" standard, and also the standards, and practices of the external "oversight" agencies - nine Audit Directorates of the Comptroller and Auditor General's Office, parliamentary committees concerned with public expenditure, donor agencies, and the media. It assesses what it would take to qualify the country for programmatic, or sector lending in replacement of all individual project lending. With respect to private funds in the hands of companies, commercial banks, insurance companies, and nongovernmental organizations (NGOs), it examines the regulatory activities of the Registrar of Joint Stock Companies, the Securities and Exchange Commission, the two Stock Exchanges, Bangladesh Bank, NGO Affairs Bureau, and the accounting and auditing profession that serves both public...

Gambia : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
26.64%
In the Gambia, effective public financial management is promoted through a reasonably sound budget framework. However, there are a number of serious weaknesses, which create a high level of fiduciary risk. (Appendix 1 of this report.) Fiduciary risk means here that there is a risk that resources are not accounted for properly, that they are not used for intended purposes and that expenditure does not represent value for money. There are also risks associated with the governance environment. These weaknesses include poor resource allocation, non-compliance, limited execution, inadequate monitoring and scrutiny, insufficient capacity, lack of enforcement, non-transparency, and poor parliamentary oversight. The Government's pledge to strengthen governance needs to be translated into measures to address these weaknesses. This report recommends the following recommendations for providing evidence that significant progress has been made towards the fundamental benchmarks in public financial management: 1) Strengthen linkages between policies and budget expenditures through updating sectoral public expenditure reviews (PERs) for education...

Colombia - National Level Public Financial Management and Procurement Report : Status of the Public Financial Management and Procurement System; Colombia - Informe de la gestion financiera publica y sistema de contratacion

World Bank; Inter-American Development Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Other Financial Sector Study
Português
Relevância na Pesquisa
26.62%
This Public Financial Management Performance Report (PFMPR) analyzes the performance of Colombia's public financial management (PFM) institutions, systems and processes. It documents areas where performance is close to or follows international good practice, as well as opportunities to further enhance PFM contribution to the goals of strengthening fiscal discipline, enabling more efficient allocation of resources, increasing operational efficiency, and fostering transparency. It is expected that the identified opportunities will strengthen further the Government of Colombia's programs of continuous PFM improvement, as provided for under the National Development Plan pillar regarding a state at the service of its citizens: efficient and effective Government. The main challenges cited in the report could also be an important reference to future development plans and PFM reforms. Ensuring the sustainability and trajectory of PFM programs becomes even more critical in the context of public expenditure policies to deal with the current international economic crisis. The study is based on the 28 high-level indicators and 69 individual dimensions that compose the PFM performance measurement framework. Each indicator seeks to measure performance of a key PFM element against a scale from A to D. The highest score is warranted for an individual indicator if the core PFM element meets the relevant objective in a complete...

Accounting for Growth in Latin America and the Caribbean : Improving Corporate Financial Reporting to Support Regional Economic Development

Fortin, Henri; Hirata Barros, Ana Cristina; Cutler, Kit
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Tipo: Publications & Research :: Publication; Publications & Research
Português
Relevância na Pesquisa
26.67%
In the Latin America and Caribbean (LAC) region, as in the rest of the world, reliable financial information is the cornerstone of a robust market economy and efficient public sector. This book presents both an analysis of the broader trends derived from the individual country-level studies produced under the Report on the Observance of Standards and Codes (ROSC) Accounting and Auditing (A&A) program and a synthesis of lessons learned from the Bank's experiences working with policy makers and other stakeholders to implement the ROSC A&A recommendations. This first chapter introduces the book by showing how sound A&A practices in the private and public sectors contribute to LAC development agenda, and by describing the regional economic context. It then presents three case studies of successful financial reporting and auditing reforms within LAC, showing how these reforms have benefited the countries. It describes drivers of reform that have led some countries to adopt global standards of good A&A practice and others to take a more conservative, wait and see approach. Finally, the chapter describes the objectives and methodology of this study, and the structure of the book.

United Republic of Tanzania : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
26.72%
This Country Financial Accountability Assessment (CFAA) considers the strength of the financial accountability framework in Tanzania's public and private sectors. It is intended to assist the Government's own ongoing efforts to strengthen the financial accountability framework and build capacity to carry out financial accountability functions. The report assesses whether the design and implementation of the framework are adequate to ensure the proper use of Government and donor resources. It also measures the degree of compliance with rules and procedures; identifies areas of risk, especially where the country's formal rules, systems, and procedures fall below international benchmarks, and suggests remedial actions and mitigating measures. In addition, the assessment focuses on progress made in building capacity to perform the duties necessary to ensure financial accountability, with special concern for governance issues and the public interest. The CFAA has two key objectives, firstly to facilitate a common understanding by the Government and development partners of the country's financial management arrangements in both the public and private sectors...

Brazil : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
26.57%
This Country Financial Accountability Assessment (CFAA) is also a "fiduciary" assessment, given it examines Brazil's Public Financial Management system, to form a judgment on the risk to Bank, and country funds within the Brazilian budget, and the level of accountability and transparency concerning such spending. Moreover, this CFAA will feed into the Bank's lending program, in particular a second Fiscal Reform and Structural Adjustment Loans in FY03. Partly reflecting the lack of a Public Expenditure Review, this CFAA also focuses on upstream budget development issues, including linkages with the government planning systems, as well as downstream budget execution issues. The Brazilian Government appears strongly committed to improving its public financial management, in particular, two major initiatives have been recently undertaken, which significantly impacts on public financial management: a) the Multi-Annual Plan for 2000-2003 adopted a new approach, aimed at improving resource allocation through a program-based approach covering all budget expenditures...

Applying energy efficiency standards in Kosovo's residential buildings : {Presentation given November 2010]

Berisha, Lirie
Fonte: Rochester Instituto de Tecnologia Publicador: Rochester Instituto de Tecnologia
Tipo: Capstone Project
Português
Relevância na Pesquisa
36.22%
This Capstone Project addresses the important problem of low energy efficiency in residential buildings in Kosovo. The building sector is one of the biggest energy users and therefore a cause for being a CO₂ emitter. According to the Kosovo Statistical Office of the Ministry of Public Administration, the total number of households in Kosovo is 370,000, of which 10% or approximately 36,400 are apartments. This percentage of the housing stock consists of privatized apartments from the formerly public rental housing and new apartments’ buildings block, and the other 90 % is individual housing. Based on the information of PHE of Prishtina [18] the privatized housing stock is up to 50 years old and not refurbished, due to the lack of funds and longtime absence of complete legal framework. Also, after the war the new housing construction has increased, increasing home ownership and therefore electricity consumption. In Kosovo, concrete initiatives regarding energy efficiency are limited both from the public and private sector. Actually, the Government of Kosovo has approved several laws and regulations for energy, but there has been very little research and development activities undertaken to show energy efficiency importance and especially the direct impact of housing and construction regulation on the energy efficiency. The construction sector of Kosovo over the past ten years was not working based on a defined construction norms and regulations. This is besides the fact that Construction Law 2004/25...

To report or not to report: in what context is a 'reportable irregularity' reportable?

Maroun,Warren; Wainer,Harvey
Fonte: South African Journal of Economic and Management Sciences Publicador: South African Journal of Economic and Management Sciences
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/01/2013 Português
Relevância na Pesquisa
26.64%
Whistle-blowing can play an important role in enhancing the effectiveness of corporate governance processes. In particular, legislation mandating that auditors blow the whistle on their clients' transgressions can assist in overcoming agency-related costs and improve confidence in external audit. This is, however, only the case if regulatory reform enjoys cohesion. The Companies Act No. 71 of 2008, by introducing a definition of 'reportable irregularities' different from that in the Auditing Profession Act No. 26 of 2005 (APA); excluding 'independent reviews' from the scope of APA; and effectively exempting the majority of South African companies from the requirement either to be audited or reviewed, may materially undermine whistle-blowing by auditors in South Africa. In turn, this begs the question: for how long will South Africa rank first globally for the quality of its auditing practices?