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Auditoria interna como instrumento de controle social na administra????o p??blica

Mar??ola, C??lia
Fonte: Escola Nacional de Administra????o P??blica (ENAP); Revista do Servi??o P??blico (RSP) Publicador: Escola Nacional de Administra????o P??blica (ENAP); Revista do Servi??o P??blico (RSP)
Tipo: Artigo de Revista Científica
Português
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Sob o ponto de vista constitucional os controles interno e externo somam-se a fim de promover responsabiliza????o permanente dos gestores p??blicos em torno dos princ??pios constitucionais da administra????o p??blica: legalidade, impessoalidade, moralidade, publicidade e efici??ncia. Neste artigo a argumenta????o segue no sentido de incrementar as discuss??es acerca da import??ncia de que em todos os n??veis da administra????o p??blica e nos tr??s poderes ??? Legislativo, Executivo e Judici??rio ??? seja implantada a auditoria interna, como unidade respons??vel pela an??lise do sistema de controle interno e a interlocu????o com o controle externo. Embora a administra????o p??blica no Brasil ainda se estruture hibridamente sob o sistema burocr??tico e o sistema gerencial, o fato ?? que os administradores p??blicos possuem na auditoria interna importante mecanismo gerencial que, como regra, contribui para detectar e propor a corre????o dos desperd??cios e procedimentos equivocados, principalmente antecipando-se a essas ocorr??ncias. Neste artigo, ?? apresentado ainda o exemplo da cria????o da auditoria interna no Instituto de Pesos e Medidas do Estado de S??o Paulo (Ipem-SP), sua interlocu????o com o Controle Externo e os resultados no ??mbito da autarquia.; Bajo el punto de vista constitucional los controles interno y externo se suman...

Peru - Public financial management performance report : based on the performance measurement framework (PEFA)

World Bank
Fonte: World Bank Publicador: World Bank
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The report based on the Public Expenditure and Financial Accountability (PEFA) methodology is to serve Peruvians authorities and officials as a baseline and reference for the monitoring of Management of Public Finances (GFP) in the country. Also, it feeds and updates the dialogue between the government and various agencies and bilateral development cooperation in the area of GFP, the achievements and shortcomings of reform processes that are underway or are proposed in the future. The report also helps these agencies to determine country eligibility for a new program budget support or, possibly, to verify compliance with general conditions or special disbursement of GFP linked to a program previously approved. In addition, the report fosters discussion on the formulation or revision of an integrated program of public finance or the development or revision of a support program for public finance and institutional coordination between different agencies.

Strengthening Local Government Budgeting and Accountability

Schaeffer, Michael; Yilmaz, Serdar
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
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In many developing and middle-income countries, decentralization reforms are promoting changes in governance structures that are reshaping the relationship between local governments and citizens. The success of these decentralization reforms depends on the existence of sound public financial systems both at the central and local levels. This paper focuses on the role of budgeting as a critical tool in reform efforts, highlighting problems that might impede successful local government budget development and implementation. The attainment of effective local government accountability and transparency is not an end itself, but rather it represents the means to support better decision-making on national and local budgeting. Community based schemes for enhancing local government accountability need to combine legal, political, and administrative mechanisms with proactive community involvement. Of particular importance are the legal and budgetary instruments that require input from local community members on certain local government decisions and instruments that increase accessibility for the press or the general public at large to information on government activities.

Benishangul-Gumuz Regional State : Public Finance Review

Kidane, Chekol; Alemu, Getnet
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
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The objective of this study is to explore in depth public finance issues and their impact on decentralized service delivery at the regional and woreda levels in Benishangul Gumuz (BG) region. The study is carried out as part of the federal and some regional case studies designed to examine effectiveness of public finances of sub-national governments. This study was expected to (i) review the institutional arrangement for managing public finances at the regional level including policies, budgetary institutions, systems and processes; (ii) assess the level, trend, and composition of public spending (both functional and economic classification) in per capita terms over the past five years and identify key achievements and limitations; (iii) assess the level, trend, and, composition of revenue at the regional level and examine the financing framework, including ways to increase local revenue generation capacity; (iv) assess the role of external aid in supporting decentralized service delivery and the sustainability of the program in absence of external aid; (v) review the planning and budgeting process as well as the quality of PFM system; and (vi) data permitting...

The Government Monitoring and Evaluation System in India : A Work in Progress

Mehrotra, Santosh
Fonte: Independent Evaluation Group, World Bank Group, Washington, DC Publicador: Independent Evaluation Group, World Bank Group, Washington, DC
Português
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This paper is discusses the evolution of India s approach to monitoring and evaluation of government programs. It is organized into 8 sections. (1) Describes the Indian government structure and sets the context for the challenges of building a government-wide M&E system in India. (2) Outlines a short history of the evaluation system under the planning commission and its stages of development. (3) Examines the demand side of evaluation the sources of demand for accountability, especially in recent years, and for evaluation in particular, and the locus of decisions regarding the selection of which programs to monitor and evaluate. (4) Discusses supply-side and operational issues such as staffing and capacity, and technical approaches (including the type or range of methodology applied). This section also examines the role of the private sector, think tanks, and civil society. (5) Examines the new institutional arrangements M&E. This section also examines the state of management information systems (MISs), outcome budgeting encouraged by the Ministry of Finance...

Rwanda Transformation of Agriculture Sector, Phase 3 : Integrated Fiduciary Assessment Report

World Bank Group
Fonte: Washington, DC Publicador: Washington, DC
Português
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An Integrated Fiduciary Assessment (IFA) was conducted for the proposed Transformation of Agriculture Sector Program Phase-3 (PSTA 3) Program-for-Results (PforR) operation. The assessment used the DRAFT Guidance Notes on Program-for-Results Operations and Requirements of OP/BP 9.00, Program for Results, (PforR). The OECD-DAC four pillars approach was also used to define the inherent risks in the procurement environment. The assessment covered the institutions directly responsible for the program, namely: Ministry of Agriculture and Animal Resources (MINAGRI), Rwanda Agriculture Board (RAB), and National Agriculture Export Board (NAEB); Rwanda Public Procurement Authority (RPPA); National Public Prosecution Authority (NPPA); Office of the Ombudsman (OM); Office of the Auditor General (OAG); and one District Council from each of the four provinces based on the size of budget transfers and population. The assessment also involved discussions with key nonstate actors and stakeholders, including the Private Sector Federation and member confederations...

Public Expenditure and Financial Accountability Assessment

Government of Nepal Ministry of Finance
Fonte: World Bank, Kathmandu Publicador: World Bank, Kathmandu
Tipo: Relatório
Português
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The objective of this assessment is to update the public expenditure and financial accountability (PEFA) assessment published in early 2008. The assessment is expected to assist the Government of Nepal to: (a) establish indicator led assessment of the country’s public financial management (PFM) system, (b) update the fiduciary environment of the PFM systems and processes of the country, and (c) assist in identifying those parts of the PFM system that may need further reform and development. The institutional and organizational approach taken by the Government of Nepal ensured coordination among various government institutions. The assessment included collection of additional documentation, including meeting minutes, and interviews with government counterpart teams and main stakeholders. The report was updated and refined following advice from a World Bank team. A specialist in the use of PEFA methodology assisted in the later drafts and visited Nepal in August 17-20, 2014. Meetings were held with the PEFA Secretariat at the Financial Comptroller General Office (FCGO) and with the Ministry of Finance (MoF) Budget Division. This final draft of the report addresses all the comments received up to November 31...

La empresa y el auditor en la Ley Orgánica de Protección de Datos: propuesta de sistema de control interno

Vidal de la Fuente, Fabián
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/octet-stream; application/octet-stream; application/pdf; application/pdf; application/vnd.ms-excel
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El trabajo se organiza en torno a la creación de una métrica que, mediante la evaluación de la salud de una empresa en la adecuación de sus sistemas, normas y medidas de seguridad con respeto a la Ley de Protección de Datos, sirva de apoyo a las decisiones gerenciales respecto a la citada Ley. Para llegar a esta idea y poder hacerla útil, es necesario homogeneizar ciertos conocimientos, exponerlos, al menos superficialmente, y comprender el papel y sentido de cada uno. Por ello, se comenzará con una descripción de las auditorías, explicando su papel en la empresa actual y las diferentes maneras de abordarla. Se dedicará un subapartado a la auditoría informática, disciplina que abarca la LOPD, y otro al papel del auditor. Alrededor de un cuerpo central basado en la Ley de Protección de Datos, en el que se tocan temas como el Documento de Seguridad, medidas necesarias de cumplimiento, Informes de auditoría, planes de acción y adecuación, procedimientos de ejemplo, caso práctico..., se desarrollan otros aspectos como las descripciones de auditoría y auditor y los tipos existentes. En general, se abarcará el conocimiento adquirido por un auditor en la realización efectiva de auditorías. No se incluyen aspectos técnicos de bajo nivel ni se repasarán los diferentes sistemas que podrían ser revisados...

Las bases de datos, su seguridad y auditoría: el caso de MySQL

Pérez Sandoval, Jessica
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 Proyecto Fin de Carrera, perteneciente a la titulación de Ingeniería Técnica en Informática de Gestión de la Universidad Carlos III de Madrid, tiene como finalidad el estudio de la Auditoría de la seguridad en un Sistema Gestor de Base de Datos, siendo el caso concreto MySQL. El auditor debe tener la capacidad y los conocimientos necesarios para revisar y evaluar el control interno del entorno en que se desarrolla la base de datos, capacidad para revisar riesgos y controles, evaluar y recomendar mejoras, etc. Como punto importante, la Información es un activo clave en toda organización, por ello, la labor del auditor es de suma importancia. El estudio de la auditoría de la seguridad de MySQL comienza desde el conocimiento general del auditor tanto de la seguridad (políticas, estándares, normas…) como de las bases de datos, y más concretamente de la base de datos MySQL.Finalmente, se aborda la auditoría de un aspecto concreto de MySQL: su seguridad. -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------; This project, part of the Technical Engineering Degree in Computer Science by Carlos III University of Madrid...

Auditing in contemporary public administration

Barrett, Pat
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Working/Technical Paper Formato: 146713 bytes; 351 bytes; text/html; application/octet-stream
Português
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... Against this background, I have titled my presentation `Auditing in Contemporary Public Administration' in recognition of the fact that auditing and the issues that auditors face in the public sector are heavily influenced by the administrative framework and cultural environment that are in place which they need to be familiar with and fully understand in carrying out the responsibilities of the Auditor-General. This address: * briefly describes the main features of today's public sector environment and the more responsive ways in which entities - departments, agencies, statutory bodies and Government Business Enterprises (GBEs) - deliver public services; * outlines the role and mandate of the Auditor-General, including his/her relationship with the Parliament (primarily through the Joint Committee of Public Accounts and Audit - JCPAA) and with the Executive Government; * describes the outputs of the ANAO and how they contribute to public administration (outcomes); * discusses some of the major issues that the ANAO addresses in carrying out its work; and *indicates briefly how the ANAO manages itself in a contemporary public sector environment.; This Discussion Paper was originally prepared as a public lecture which was delivered on 17 May 1999...

Afghanistan : Public Financial Management and 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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35.97%
This document reports on a public financial management performance assessment (PFMPA) for the Government of Afghanistan (GoA). The assessment was conducted with the particular objective of updating the PFMPA published in June 2008 to provide the GoA with an objective, indicator led assessment of the public financial management (PFM) system in a concise and standardized manner, to form an updated understanding of the overall fiduciary environment of the PFM system, and to assist in identifying those areas in need of further reform and development. The assessment provides a common information pool with establishment of new baselines against which further progress in PFM development can be assessed. The scope of the assessment is the on-budget activities of the national level budget entities. For the purposes of this report, on budget refers to all operations, including donor financed programs and project financing, and their intended use, which are under the full control of the GoA and are reported in the budget documentation. This is comprehensive of most of Afghanistan's general government sector financial operations since most general government sector revenue and expenditure is on budget and...

Fiduciary Systems Assessment : Maharashtra Rural Water Supply and Sanitation Program

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study
Português
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A fiduciary systems assessment (FSA) was carried out to evaluate the arrangements relevant to the program and to determine whether they provide reasonable assurance that the program funds will be used for their intended purpose. Taking into account the improvements required and the agreement on the actions required to strengthen the systems (which are reflected in the program action plan (PAP), the overall fiduciary framework is considered adequate to support program management and to achieve desired results. Government of Maharashtra (GoM) has a well-developed budgetary framework that ensures allocation of adequate resources to all departments and programs. There is sufficient predictability in the availability of resources; however, to maintain transparency in GoM's financing, an exclusive budget line has been allocated to this program as is usually done by GoM for externally aided projects. Fiduciary arrangements in the sector are guided by several rules and legislations, including the state financial rules...

Public Sector Accounting and Auditing in South Asia : A Comparison to International Standards

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Other Financial Sector Study
Português
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36.24%
This report aims to support regional collaboration and renewed collective efforts to strengthen financial management and oversight practices in South Asia. It compares the public sector accounting and auditing practices in eight South Asian countries to international standards. It is intended to inform public sector accounting and auditing authorities, primarily Ministries of Finance, accountants general, and auditors general, and support their efforts to provide senior policy makers and the general public in their countries with credible, relevant, and useful financial information about the collection, management, and use of public resources. This report is based on detailed 'gap analysis' assessments that were prepared in recent years in Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, and Sri Lanka, providing comparisons of public sector accounting and auditing practices in those countries to international standards. This report is a synthesis of the gap analysis reports.

Paraguay : 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 issues addressed in this Country Financial Accountability Assessment (CFAA), lie at the very core of the Government of Paraguay's performance, and its fight against corruption. The outputs of the CFAA assess the Government's public financial management systems, practices and accountability arrangements, and address key issues in the sustainability of economic growth. The outputs of this report are also of particular importance at this time, given the need to ensure that quick disbursement funding, linked to adjustment lending operations by the two participating Banks, will be subject to adequate financial management arrangements. The strategic approach to improving public financial management in Paraguay, embodied in the Action Plan emerging from this CFAA, requires immediate action on two fronts. The first is to move towards establishing an adequate control environment; the second strategic priority is a stronger control function, both internal and external. This CFAA presents the standards, regulations...

Strategic Plan for Strengthening of Internal Audit in Government of Bihar

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
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The Government of Bihar (GOB) has adopted various reform measures to modernize fiscal and financial management such as passing of the Fiscal Responsibility and Budget Management Act, adoption of Government of India's general financial rules and decentralization of financial powers to respective departments with a view to increasing the pace of expenditure and implementation of plan schemes. However, for decentralization to be effective the supporting public financial management systems need to be also modernized. Accordingly, the Government had entrusted a project 'modernization of budget and financial rules and procedures' to Centre for Good Governance (CGG), Hyderabad. The project requires CGG to comprehensively revise the treasury code, financial rules and budget manual, and to provide a roadmap to modernize and strengthen internal audit function in the government. CGG has firstly studied the existing organization structure of the internal audit function in GOB, the skills and capacity of the internal audit staff...

Public service reform and the role of the Auditor General /

Cyopeck, Thomas Neil.
Fonte: Brock University Publicador: Brock University
Tipo: Electronic Thesis or Dissertation
Português
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The objective of this thesis is to study the involvement of the Auditor General in the proposal, implementation and review of major public service reform initiatives during a period spanning nearly forty years, from the early 1960s to 2001 . This period began with the Glassco Commission and concludes at the end of the term in office of Auditor General Denis Desautels in 2001. It has been demonstrated throughout this work that the role of the OAG has varied, from proponent to critic, from instigator to reviewer. In the past forty years the OAG's mandate has changed to meet the requirements of critical analysis of government operations and this has been aptly demonstrated in the office's relationship to the issue of public service reform. It has been argued that many of the problems facing the public service are cultural in nature. Reform initiatives have taken on a number of various forms with each addressing a different set of priorities. However, there has been a great deal of consistency in the cultural values that these initiatives articulate. Throughout this thesis attention has been paid to values. Values define a culture and cultural change is required within the Canadian federal public service. How and when this cultural change will occur is but one question to be answered. During the period under consideration in this thesis the government undertook several significant public service reform initiatives. Those examined in this thesis include: The Royal Commission on Government Organization...

Alterações normativas na auditoria após SOX: efeitos na opinião do auditor

Fernandes, Lúcia Maria de Oliveira
Fonte: Universidade de Aveiro Publicador: Universidade de Aveiro
Tipo: Dissertação de Mestrado
Português
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Desde o ano de 2002 até à presente data ocorreram diversos acontecimentos importantes relacionados com a auditoria quer na União Europeia quer nos EUA. Nos EUA, surge a lei Sarbanes Oxley Act em 2002, que foi aprovada na sequência dos grandes escândalos financeiros que ocorreram um pouco por todo o lado, mas com especial incidência nos EUA. A referida lei, destina a proteger os investidores através da precisão e da fiabilidade das demonstrações financeiras das empresas emitentes de valores mobiliários. Em Portugal, as empresas cotadas seguem os regulamentos e recomendação emitidas pela CMVM. A União Europeia de modo a harmonizar o funcionamento eficiente do seu mercado de capitais emitiu o Regulamento N.º 1606/2002, com o objectivo de assegurar um elevado grau de transparência e credibilidade da informação financeira. Este estudo tem por objectivo analisar as alterações normativas na auditoria após a aprovação da lei “Sarbanes Oxley Act” e verificar se tiveram efeitos na opinião do Auditor. Para perceber como evoluiu a opinião do auditor, neste período de grandes alterações, realizamos um estudo empírico, onde analisamos os relatórios de auditoria das sociedades cotadas pertencentes ao PSI Geral no período de 2001 até 2008. De acordo com os dados obtidos...

Relatório de estágio

Arantes, Lúcia Manuela Correia
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: Relatório
Publicado em //2013 Português
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26.38%
Relatório de Estágio apresentado ao Instituto Superior de Contabilidade para a obtenção do Grau de Mestre em Auditoria Orientada por Dr. Rodrigo Mário de Oliveira Carvalho e Dr. Álvaro Manuel de Sousa Carvalho; O presente relatório integra a fase final do Mestrado em Auditoria. Procura-se apresentar a realização de um estágio curricular como assistente/júnior de auditoria, na empresa Rodrigo Carvalho & M. Gregório SROC, Lda., pelo período de seis meses. O estágio curricular teve como escopo o desenvolvimento de atividades de auditoria financeira enquanto assistente/júnior, tendo por base os objetivos integrantes do plano de estágio realizado pelo orientador da empresa acolhedora em consonância com o orientador do Instituto. Os objetivos do plano de estágio integram a aplicação teórica sendo absorvidos conceitos e técnicas que só a prática consegue transpor. Para além dos objetivos elencados no plano de estágio e, durante a vigência do mesmo, a entidade sentiu necessidade (devido à aceitação de novos clientes) de efetuar um estudo sobre as alterações ao normativo contabilístico das Entidades do Setor Não Lucrativo. Este foi um desafio proposto pela entidade acolhedora ao qual me debrucei efetuando um estudo bibliográfico do tema abarcando as alterações ao normativo bem como a sujeição à Certificação Legal de Contas e especificidades fiscais. O estágio curricular permitiu-me concluir que toda a teoria lecionada no curso de Mestrado em Auditoria é efetivamente aplicada à prática em auditoria financeira e que sem a mesma não seria possível desempenhar a função de assistente/júnior em auditoria. Por sua vez...

Certificaciones sobre las funciones de Joaquín Mosquera y Figueroa como Teniente Asesor General y Auditor de Guerra

Cabildo de Popayán; Zervera, Antonio de; Sánchez de la Flor, Joaquín [escribano]
Fonte: Universidade La Sabana Publicador: Universidade La Sabana
Tipo: Imagem
Português
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Certificaciones expedidas por Joaquín Sánchez de la Flor, Antonio de Zervera, el cabildo de Popayán y los Oficiales Reales de Popayán sobre las funciones de Joaquín Mosquera y Figueroa como Teniente Asesor General y Auditor de Guerra. Fechadas en Popayán.

Todos los revisores fiscales son culpables hasta que se les demuestre lo contrario; Tax all reviewers are guilty until proven otherwise les abstract

Ibañez Pava, Claudia Magali; Carreño Moreno, Patricia
Fonte: Universidad Militar Nueva Granada; Facultad de Ciencias Económicas; Especialización en Revisoría Fiscal Publicador: Universidad Militar Nueva Granada; Facultad de Ciencias Económicas; Especialización en Revisoría Fiscal
Tipo: bachelorThesis; Trabajo de grado Formato: pdf; pdf
Português
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26.37%
Si se es revisor fiscal, frente a los corruptos no se puede guardar silencio, ni se puede hacer el de la vista gorda, pues se sanciona por no denunciar lo visto y se sanciona por no ver lo que como revisor fiscal debía ver. Se analizará la aplicabilidad de la norma colombiana sobre los profesionales que ejercen sus servicios como Revisor Fiscal de una compañía que ha sido catalogada como captadora de recursos del público en general de forma ilegal.; If auditor , against is corrupt can not be silent , nor can the blind eye , it is punishable by not reporting what is seen and is punishable by not watch what I eat auditor should see . The applicability of the standard Colombian professionals engaged his services as Auditor of a company that has been listed as a recipient of funds from the public in general will be discussed illegally .