Digital forensics is the science concerned with discovering, preserving, and analyzing evidence on digital devices. The intent is to be able to determine what events have taken place, when they occurred, who performed them, and how they were performed. In order for an investigation to be effective, it must exhibit several characteristics. The results produced must be reliable, or else the theory of events based on the results will be flawed. The investigation must be comprehensive, meaning that it must analyze all targets which may contain evidence of forensic interest. Since any investigation must be performed within the constraints of available time, storage, manpower, and computation, investigative techniques must be efficient. Finally, an investigation must provide a coherent view of the events under question using the evidence gathered. Unfortunately the set of currently available tools and techniques used in digital forensic investigations does a poor job of supporting these characteristics. Many tools used contain bugs which generate inaccurate results; there are many types of devices and data for which no analysis techniques exist; most existing tools are woefully inefficient, failing to take advantage of modern hardware; and the task of aggregating data into a coherent picture of events is largely left to the investigator to perform manually. To remedy this situation, we developed a set of techniques to facilitate more effective investigations. To improve reliability, we developed the Forensic Discovery Auditing Module, a mechanism for auditing and enforcing controls on accesses to evidence. To improve comprehensiveness, we developed ramparser, a tool for deep parsing of Linux RAM images, which provides previously inaccessible data on the live state of a machine. To improve efficiency, we developed a set of performance optimizations, and applied them to the Scalpel file carver, creating order of magnitude improvements to processing speed and storage requirements. Last, to facilitate more coherent investigations, we developed the Forensic Automated Coherence Engine, which generates a high-level view of a system from the data generated by low-level forensics tools. Together, these techniques significantly improve the effectiveness of digital forensic investigations conducted using them.

Thesis deal with problems of inventories with from two different looks, namely in light of Czech accounting recipes and International Financial Reporting Standards IAS/IFRS, including the completion of the audit inventories. Attention is devoted to the status of stocks owned enterprise, the definition of the term, the fundamental characteristics of stock, Czech legislative adjustments, and adjustments according to IAS/IFRS, inventory systems, methods and techniques of valuation, audit procedures and specific audit procedures of supplies.

The main task of this thesis is to describe wage area in the accountancy and in the external audit. The theoretical part of this thesis deals in particular with the legal regulations in the area of the audit, wage accounting and accounts payable (wages) and accounts receivable. The practical part represents auditing procedures and examples from real company.

Inom revision blir automatisering allt mer förekommande. “Revisionsrobotar” tenderar i ettglobalt perspektiv att ta över arbetsuppgifter och tidigare studier belyser att det blir viktigt attmedarbetarna kan tillföra affärsvärde för klienten. Människors arbetsuppgifter ersätts aveffektivare arbetssätt, vilket leder till omformulerade krav som anpassas till nutidensutmaningar. För framtida revisorn kommer granskningsarbetet antagligen att uppta mindre tidoch förtroende- och värdeskapande rådgivning blir mer viktigt. Syftet med studien är därföratt undersöka om digitalisering har en positiv eller negativ påverkan på revision, revisornsroll, relationer inom revisionsteam samt relation mellan revisor och klient med inriktning påkommunikation och samarbetsformer. För att besvara studiens syfte har en kvalitativ metodanvänts, i form av intervjuer med revisorer.Studiens teoretiska referensram beskriver revisorns roll, revisionsprocessen, relationer inomrevisionsteam samt relation mellan revisor och klient. Studien redogör respondenternas egnaerfarenheter om digitaliseringens påverkan på deras arbete. Intervjuerna med revisorernastyrker uppfattningen om att revision påverkas på flera olika sätt av digitalisering.Kommunikation och samarbetsformer visas vara fundamentala byggstenar för revisornspraktiska arbete. Framförallt indikerar studiens resultat att det finns andra faktorer ändigitalisering som har betydande effekter på revisorns arbete, associerat till lagförändringar.Studiens resultat indikerar att mail ökar hela tiden, vilket har negativa påföljder eftersomrelationen mellan revisor och klient blir mer distanserad då digitaliseringen bidragit till färreklientmöten och telefonsamtal. Studiens slutsats visar att digitalisering har bidragit till attsamarbetsformerna har blivit mer flexibla på så sätt att revisorer inte är platsberoende.Revisorer kan sitta och arbeta var som helst i världen då de flesta granskningsprogram äronlinebaserade vilket stärker revisionsteamen. Förslag till vidare forskning bör vara attintervjua både klienter och revisorer för att få ett bredare perspektiv. Studiens empiriskamaterial betonar att det är en nödvändighet att revisionsbyråerna ska vara digitaliserade för attvara konkurrenskraftiga. Därför bör framtida forskning undersöka om revisionsbyråer kanavstå från digitalisering eller om det är ett krav som följer av exempelvis lagstiftning. / Inom revision blir automatisering allt mer förekommande. “Revisionsrobotar” tenderar i ett globalt perspektiv att ta över arbetsuppgifter och tidigare studier belyser att det blir viktigt att medarbetarna kan tillföra affärsvärde för klienten. Människors arbetsuppgifter ersätts av effektivare arbetssätt, vilket leder till omformulerade krav som anpassas till nutidensutmaningar. För framtida revisorn kommer granskningsarbetet antagligen att uppta mindre tid och förtroende- och värdeskapande rådgivning blir mer viktigt. Syftet med studien är därför att undersöka om digitalisering har en positiv eller negativ påverkan på revision, revisorns roll, relationer inom revisionsteam samt relation mellan revisor och klient med inriktning på kommunikation och samarbetsformer. För att besvara studiens syfte har en kvalitativ metodanvänts, i form av intervjuer med revisorer. Studiens teoretiska referensram beskriver revisorns roll, revisionsprocessen, relationer inom revisionsteam samt relation mellan revisor och klient. Studien redogör respondenternas egna erfarenheter om digitaliseringens påverkan på deras arbete. Intervjuerna med revisorerna styrker uppfattningen om att revision påverkas på flera olika sätt av digitalisering. Kommunikation och samarbetsformer visas vara fundamentala byggstenar för revisorns praktiska arbete. Framförallt indikerar studiens resultat att det finns andra faktorer än digitalisering som har betydande effekter på revisorns arbete, associerat till lagförändringar. Studiens resultat indikerar att mail ökar hela tiden, vilket har negativa påföljder eftersom relationen mellan revisor och klient blir mer distanserad då digitaliseringen bidragit till färre klientmöten och telefonsamtal. Studiens slutsats visar att digitalisering har bidragit till att samarbetsformerna har blivit mer flexibla på så sätt att revisorer inte är platsberoende. Revisorer kan sitta och arbeta var som helst i världen då de flesta granskningsprogram är onlinebaserade vilket stärker revisionsteamen. Förslag till vidare forskning bör vara att intervjua både klienter och revisorer för att få ett bredare perspektiv. Studiens empiriska material betonar att det är en nödvändighet att revisionsbyråerna ska vara digitaliserade för att vara konkurrenskraftiga. Därför bör framtida forskning undersöka om revisionsbyråer kan avstå från digitalisering eller om det är ett krav som följer av exempelvis lagstiftning.

Inom revisionsbranschen är det få kvinnor på de högre positionerna och speciellt på positionen delägare. Även tidigare forskning har visat att det råder stora skillnader i könsfördelningen på de högre positionerna i revisionsbyrån. Trots att könsfördelningen har på senare åren blivit jämnare på de lägre positionerna och mellanpositionerna i revisionsbranschen är det fortfarande väldigt små förändringar på delägarpositionen. Syftet med studien är att förstå och försöka få en mer ingående och mångfacetterad bild av hur karriärvalen för auktoriserade kvinnliga revisorer kan se ut.För att besvara studiens frågeställning har studien genomförts med en kvalitativ metod och med semistrukturerade intervjuer. Studien utgår ifrån teorier och tidigare forskning inom området för kvinnliga revisorers karriär inom revisionsbranschen. Empirin har insamlats med hjälp av semistrukturerade intervjuer med kvinnliga auktoriserade revisorer från olika revisionsbyråer. Vidare har analysen belyst olika teorier och faktorer som var relevanta för komma fram till resultat och slutsatser.Studiens slutsats blev att de kvinnliga revisorernas karriär påverkas av ett antal faktorer som är viktiga och avgörande för karriärutveckling och avancemang. Vidare när det gäller att få kvinnor innehar delägarpositionen kan det förhållandevis förklaras genom att vikten ligger hos själva kvinnliga auktoriserade revisorer. Eftersom de själva som individer tar olika beslut och val vilka påverkar och formar kvinnors karriär inom revisionsbranschen. Dessa beslut och val är kopplade till andra prioriteringar och intressen kopplade till privatlivet till exempel familjen och moderskap. / In the auditing industry, few women appear in higher positions and especially in the position of co-owner. Previous research has also shown differences in the equality at the higher positions in the audit firms. Even though it has become more equal in the lower and middle positions in the auditing industry in recent years, there are still very small changes in the co-owner position. The purpose of this study is to understand and try to get a more detailed and multifaceted picture of how the career choices for authorized female auditors can look.In order to answer the study's question, the study was conducted with a qualitative method and with semi-structured interviews. The study is based on theories and previous research in the field of female auditors' careers in the auditing industry. The empirical material has been collected using semi-structured interviews with female authorized auditors from different auditing firms. Furthermore, the analysis has illustrated various theories and factors that were relevant for the results and conclusions.The conclusion of the study is that female auditors' career is influenced by several factors that are important and crucial for career development and advancement. Furthermore, to understand why few women have a co-ownership position, it can be explained by the fact that it depends on female authorized auditors themselves. Because they as individuals take different decisions and choices that affect and shape women's careers in the auditing industry. These decisions and choices are linked to other priorities and interests for example such as the family and motherhood.

Made available in DSpace on 2015-12-03T18:35:03Z (GMT). No. of bitstreams: 1 Cleibson_Goncalves_Batista.pdf: 506174 bytes, checksum: 7ec7656b12c9fdc07fec2551c1dac4d7 (MD5) Previous issue date: 2009-03-23 / The globalization of the economy has been characterized by the breakdown of trade barriers between countries and the increase of foreign investments in the capital markets. Allied to this whole process of changing societies, the responsibility for accounting information became more relevant and essential due to financial scandals involving several companies in the world which triggered a growing concern of various stakeholders in quality, reliability and transparency of accounting information. This study seeks to verify how the price (return) of actions react to the disclosure of audit opinions. Firstly a literature review on the concepts and objectives of the audit has been made, its historical development, standards, regulations and their bodies, and the nature of the audit opinions. Regarding to the methodology used in this work, are considered the bibliographic searches, documentary and secondary data collecting. First a literature search has been taken that included among other resources, scientific production, national standards, published papers in conferences, etc. The documental research was compiled from the review of audit opinions for the selected companies were taken from the site of the Securities Commission. The purpose of this verification was to observe each of the selected companies if their audit opinions were issued with or without exception. The secondary datas were taken through the disclosure of the shares traded on the Stock Exchange by the Economatica System. From these data it was calculated the average of the shares 30 days before and 30 days after the publication of opinions. Then it was used the Wilcoxon test in order to compare the average price action before and after the release of opinion. Thus it was possible to identify the years in which the opinion had any influence on stock price. Then the overall average return was calculated separately for firms with and without exception in their opinions in order to obtain an average return for all the companies in those categories. Thus we can conclude, based on the results of the tests performed, that the publication of audit opinions seems not to have influenced the average value of the shares in the month after its release in most years that it has been studied. / A globaliza????o da economia tem sido caracterizada pela quebra de barreiras comerciais entre pa??ses e pelo aumento de investimentos externos nos mercados de capitais. Aliado a todo esse processo de muta????o das sociedades, a responsabilidade pelas informa????es cont??beis tornaram-se relevantes e imprescind??veis devido aos esc??ndalos financeiros envolvendo v??rias empresas no mundo que desencadearam uma crescente preocupa????o de diversas partes interessadas na qualidade, confiabilidade e transpar??ncia das informa????es cont??beis. Este trabalho procura verificar como os pre??os (retorno) das a????es reagem ?? divulga????o dos pareceres de auditoria. Inicialmente, efetuou-se uma revis??o da literatura sobre os conceitos e objetivos da auditoria independente; sua evolu????o hist??rica; normas, regulamenta????es e seus respectivos ??rg??os e a natureza dos pareceres de auditoria. Com rela????o ?? metodologia utilizada neste trabalho, est??o contempladas as pesquisas bibliogr??fica, documental e coleta de dados secund??rios. Primeiramente, realizou-se a pesquisa bibliogr??fica que incluiu, entre outros recursos, produ????es cient??ficas, normas nacionais, artigos publicados em congressos etc.. A pesquisa documental foi elaborada a partir da verifica????o dos pareceres de auditoria para as empresas selecionadas extra??dos do site da Comiss??o de Valores Mobili??rios. O objetivo dessa verifica????o foi o de observar para cada uma das empresas selecionadas se os respectivos pareceres de auditoria foram emitidos com ou sem ressalva. Os dados secund??rios foram obtidos por meio das divulga????es das cota????es das a????es preferenciais negociadas em Bolsa de Valores pelo sistema Economatica. A partir desses dados, foi calculada a m??dia das a????es 30 dias antes e 30 dias ap??s a publica????o dos pareceres. Em seguida, utilizou-se o teste de Wilcoxon de forma a comparar a m??dia dos pre??os da a????o antes e ap??s a divulga????o do parecer. Dessa forma, foi poss??vel identificar os anos em que o parecer teve alguma influ??ncia no pre??o das a????es. Em seguida, foi calculado o retorno geral m??dio, separadamente para as empresas com e sem ressalva em seus pareceres, de modo a obter um retorno m??dio para o conjunto de empresas naquelas categorias. Assim, pode-se concluir, com base nos resultados das an??lises realizadas, que a publica????o dos pareceres de auditoria n??o demonstra ter influenciado o valor m??dio das a????es no m??s posterior ?? sua divulga????o na maioria dos anos pesquisados.

Made available in DSpace on 2015-12-03T18:35:12Z (GMT). No. of bitstreams: 1 Gilberto_Caetano.pdf: 626973 bytes, checksum: d5e81868517dfe9728b1dad8534972d7 (MD5) Previous issue date: 2010-03-31 / This dissertation is a bibliometric study of scientific articles on Internal Control and Risk Management presented and published at the USP Congress on Financial Control and Accounting and at EnANPAD between 2001 and 2008. The subject was chosen because of the importance and current relevance that Internal Control and Risk Management have taken on in the global and complex society of today. Researching the evolution and theoretical concepts related to these issues has become essential nowadays. The research method employed was the descriptive one, of the survey type, with a quantitative focus and bibliographical and documental characteristics. Of the 6,960 articles presented and published by the USP Congress and EnANPAD in the period 149 (2.1% of the total 6,960) were selected, 90 from EnANPAD and 59 from the USP Congress. This was the volume of articles used in the research. The application of Lotka's Law showed in this study that there is not yet an elite group of authors that have written on Internal Control and Risk Management at the USP Congress and at EnANPAD. The study also revealed that: in the two events taken together the quantity of articles signed by up to two authors in the period reached 49% of the total (44.1% in the USP Congress and 52.3% at EnANPAD); 78.6% are male; 68.1% of them are University lecturers; and that only 23.5% of the articles on Internal Control and Risk Management at the USP Congress and EnANPAD were published afterwards in specialist periodicals. / Esta disserta????o trata do estudo bibliom??trico dos artigos cient??ficos que abordam a tem??tica Controle Interno e Gest??o de Riscos apresentados e publicados no Congresso USP de Controladoria e Contabilidade e no EnANPAD entre 2001 e 2008. Tal tema foi escolhido em fun????o da import??ncia e da atualidade que assume em uma sociedade globalizada e complexa como a atual, de forma que pesquisar sobre a evolu????o e os conceitos te??ricos relacionados a esses assuntos tornou-se imprescind??vel nos dias de hoje. O m??todo de pesquisa empregado foi o descritivo, do tipo levantamento, com enfoque quantitativo e com caracter??sticas bibliogr??fica e documental. Do total de 6.960 artigos apresentados nos eventos supracitados, selecionaram-se 149 (2,1%), sendo 90 do EnANPAD e 59 do Congresso USP. Esse foi o volume de artigos utilizados na pesquisa. O presente estudo demonstrou, por meio da aplica????o da Lei de Lotka, que ainda n??o existe uma elite de autores que escrevem sobre Controle Interno e Gest??o de Riscos no Congresso USP e no EnANPAD. Revelou ainda que, no somat??rio de ambos os eventos, a quantidade de artigos assinada por at?? dois autores no per??odo chegou a 49% do total (44,1% no Congresso USP e 52,3% no EnANPAD); 78,6% dos autores s??o do sexo masculino; 68,1% deles s??o professores universit??rios; e que somente 23,5% dos artigos foram publicados posteriormente em peri??dicos especializados.

Made available in DSpace on 2015-12-03T18:35:22Z (GMT). No. of bitstreams: 1 Gislene_Silveira_Barros_Teixeira.pdf: 4476486 bytes, checksum: 7d5ebc5601f2fec0e65592159b034d42 (MD5) Previous issue date: 2011-04-15 / The decisions, activities and operations made by the risk managers in the companies give way to many uncertain areas, which can come from the application of the legislation or private reasons. Such reasons help to enhance the importance of internal controls for risk management, compliance activities (verification of legal conformity) and internal auditing. To meet such a goal, many control structures for assisting professionals in the evaluation of foreseen risks, as well as the risks associated with those, were introduced in local or international limits. Concerning this context, the aim of this work was to describe some of the scientific production features regarding internal control and risk management, published in the data base ProQuest ABI/Inform Global (ProQuest), from 2000 to 2010. It was a descriptive research, of the survey kind, and it was based in bibliographic and documental investigation, with quantitative approach. In the first step, it was made a bibliographic analysis with a sample of 79 articles, published in 15 local magazines in ProQuest, by means of the Lotka and Bradford Laws. Through the application of the Bradford Law, it was possible to identify the themes of the publication categories concerning the subject. Furthermore, the verification of the Lotka Laws demonstrated that there is not yet a group of expert researchers about the researched subject, and the knowledge is still spread among a lot of authors who have not been publishing so much. The results indicate an expressive increase in the publication of articles from 2003 to 2010, as well as the prevalence of publications concerning Rules and Standards. Those were bigger from 2006 to 2010, especially in The Accounting Review magazine, which shows that researchers have an investigative opportunity. It was also revealed that there has been an increase in the author's publications from 2003 to 2010, and the prevalence of the publications of authors connected with American universities from 2000 to 2010. In the second step, the surveyed articles were submitted to a sociometric analysis, which showed an increase of relational ties in the cooperative relationship between authors, especially concerning triads, from 2000 to 2010. Moreover, it was revealed the fragmentation of such relationships in small groups, with prevalence of stronger nodes between authors, which does not feature small worlds / As decis??es, atividades e opera????es empreendidas pelos gestores de riscos nas organiza????es d??o lugar a v??rias ??reas de incerteza, as quais podem decorrer da aplica????o da legisla????o ou de fatores particulares. Tais fatores corroboram na acentua????o de relev??ncia dos controles internos para a gest??o de riscos, atividades de compliance (verifica????o de conformidade legal) e auditoria interna. Para tanto, diversas estruturas de controle para aux??lio a profissionais na avalia????o dos riscos esperados, bem como dos associados a estes, foram introduzidas em ??mbito internacional ou local. Considerando tal contexto, o presente trabalho buscou descrever algumas das caracter??sticas da produ????o cient??fica sobre controle interno e gest??o de riscos publicada na base de dados ProQuest ABI/Inform Global (ProQuest), durante o per??odo de 2000 a 2010. A pesquisa ?? descritiva do tipo levantamento, estruturada em investiga????o bibliogr??fica e documental, com abordagem quantitativa. Na primeira etapa foi realizada an??lise bibliom??trica em uma amostra de 79 artigos, publicados em 15 revistas localizadas na base de dados ProQuest, por interm??dio da Lei de Bradford e de Lotka. A aplica????o da Lei de Bradford identificou as categorias tem??ticas das publica????es sobre o assunto. A verifica????o das Leis de Lotka revelou que ainda n??o h?? uma elite de pesquisadores sobre a tem??tica no per??odo pesquisado, e que o conhecimento se encontra disperso entre um grande n??mero de autores com baixa produtividade. Os resultados obtidos revelaram que houve um aumento significativo da publica????o dos artigos no per??odo de 2003-2010, bem como a preval??ncia de publica????es na tem??tica de Normas e Padr??es, as quais se acentuaram no per??odo de 2006-2010, especialmente na revista The Accounting Review, o que indica uma oportunidade investigativa aos pesquisadores. Constatou-se, ainda, que houve um aumento da quantidade de publica????es por autores no per??odo de 2003-2010, bem como a preval??ncia de publica????es de autores vinculados a institui????es dos Estados Unidos no per??odo de 2000-2010. Na segunda etapa, os artigos levantados foram submetidos a uma an??lise sociom??trica, que constatou um aumento dos la??os relacionais da rede de colabora????o dos autores, com primazia de tr??ades no per??odo de 2000-2010. Constatou-se, ainda, a fragmenta????o da rede em pequenos grupos, com predomin??ncia de la??os fortes, que n??o caracterizam small worlds

Made available in DSpace on 2015-12-04T11:45:26Z (GMT). No. of bitstreams: 1 Andre_de_Souza_Guerra.pdf: 1156013 bytes, checksum: 0a9632e34cc10b736922fa0d31de122c (MD5) Previous issue date: 2005-10-07 / One of the largest current concerns for the companies of Auditing is treated in the process of evaluation of the Risk contained in their activity. The Risk of the Activity of Auditing can be defined as the Risk contained in their customers and in the case of an inconsistent evaluation on the part of the responsible auditors for the emission of an opinion about the Financial Statement, can cart several occurrences, from the simple warning by the organ regulator until the bankruptcy of the company of Auditing. To certify that the evaluation of those risks is accomplished in a reliable and appropriate way the independent auditors apply a series of technical procedures that assure them the obtaining of evidences that propitiate the safe evaluation. Among the procedures now in use there is a series that has in their base statistical calculations that help the auditor to make the necessary decision, based in scientific data. Such statistical procedures are related to obtaining samples and analysis of variations in the accounting initials, in a way to allow a solid evaluation as for the nature and extension of the other exams to be made. This statistical technology applied by the companies of Auditing has the characteristic of orientating the auditor's work as for the nature, that is, it shows what exam should be made, as well as its extension, the amount of tests to be applied to obtain the certainty about the qualification of the Financial Statement. However, some statistical tools are being applied, in order to help the auditor directly on the quantification of the risk, and consequently its evaluation. In this case, this work presents a bibliographical research on the existent Risks in the activity of accounting Auditing and on the statistical tool of risk evaluation used by the financial institutions denominated Value at Risk - VaR. The study consisted of presenting a conceptual study about the use of Value at Risk - VaR in the measuring and evaluation of the Risks involved in the activity of Accounting Auditing. It was verified, through the bibliographical revision that Value at Risk - VaR can help the companies of Accounting Auditing in the measuring and evaluation of the Risks involved in its activity, as well as corroborates the hypothesis that it is applicable to the Evaluation of the Risk of the Activity of Accounting Auditing, not only in the financial segment, but, also in companies of the industrial and commercial branches. / Uma das maiores preocupa????es atuais para as empresas de Auditoria ?? o processo de avalia????o do Risco contido em sua atividade. O Risco da Atividade de Auditoria pode ser definido como o Risco contido em seus clientes e que, no caso de uma avalia????o inconsistente por parte dos auditores respons??veis pela emiss??o de um parecer sobre as Demonstra????es Financeiras, pode acarretar ocorr??ncias diversas, desde a simples advert??ncia pelo ??rg??o regulador at?? a fal??ncia da empresa de Auditoria. Para certificar-se da avalia????o desses riscos de maneira confi??vel e adequada, os auditores independentes aplicam uma s??rie de procedimentos t??cnicos que lhe asseguram a obten????o de evid??ncias que propiciem a avalia????o segura. Dentre os procedimentos atualmente em uso, existes aqueles que possuem em sua base c??lculos estat??sticos que auxiliam o auditor na tomada de decis??o precisa, baseada em dados cient??ficos. Tais procedimentos estat??sticos est??o relacionados ?? obten????o de amostragem e an??lise de varia????es nas rubricas cont??beis, de modo a permitir uma avalia????o consistente quanto ?? natureza e extens??o dos demais exames a serem efetuados. Essa tecnologia estat??stica aplicada pelas empresas de Auditoria possui a caracter??stica de nortear o trabalho do auditor quanto ?? natureza, ou seja, direciona qual exame deve ser efetuado, sua extens??o e a quantidade de testes a serem aplicados para obten????o da certeza sobre a qualifica????o das Demonstra????es Cont??beis. Por??m, algumas ferramentas estat??sticas est??o sendo aplicadas para auxiliar o auditor diretamente sobre a quantifica????o do risco e conseq??entemente avalia????o desse. Assim, este trabalho apresenta uma pesquisa bibliogr??fica sobre os Riscos existentes na atividade de Auditoria cont??bil e sobre a ferramenta estat??stica de avalia????o de risco utilizada pelas institui????es financeiras, denominada Value at Risk - VaR. O trabalho consiste em apresentar um estudo conceitual sobre a utiliza????o do Value at Risk - VaR na mensura????o e avalia????o dos Riscos envolvidos na atividade de Auditoria Cont??bil. Constatou-se, por meio da revis??o bibliogr??fica, que o Value at Risk - VaR pode auxiliar as empresas de Auditoria Cont??bil na mensura????o e avalia????o dos Riscos envolvidos em sua atividade, bem como corroborou-se a hip??tese de que ?? aplic??vel ?? Avalia????o do Risco da Atividade de Auditoria Cont??bil, n??o s?? no segmento financeiro, mas tamb??m em empresas dos ramos industrial e comercial.

Made available in DSpace on 2015-12-04T11:45:33Z (GMT). No. of bitstreams: 1 Luciana_Gavazzi_Barragan.pdf: 2466329 bytes, checksum: 52fa875ffa8e9e3558cbdcc3c31ccc03 (MD5) Previous issue date: 2005-06-01 / The objective of this research is to study the organizations that belong to the third sector, as a way to investigate the use of internal control tools. In addition, it will verify the existence of such tolls, its periodicity and development degree in the process of accounting and financial management, as well as propose the enhancement of the already existing controls. This will consider all the goals and difficulties found in the field research. Therefore, aiming to reach the proposed objectives and answer the research question, it was made a field research in a closed event of the third sector in S??o Paulo city, involving 61 entities located in Brazil. This was to identify the profile of such entities regarding the internal controls. As a result, it was discovered that the third sector entities use tools that come from other economic sectors, and they do not consider its specificities and necessities. This might have happened mainly because of the lack of research, as well as insufficient capacity of the sector. So, this work was developed to give a contribution to the third sector and, for this, it will present efficient internal controls and relevant help to develop the already existing controls. Those are crucial to provide credibility for the said entities. The suggested models are to solve those managements problems in a simplified way, and will not enhance costs. Moreover, they will create standards and references that could be tested and amplified in the future. / A presente pesquisa tem como objetivo o estudo das organiza????es pertencentes ao terceiro setor, visando investigar a utiliza????o de ferramentas de controles internos, verificando sua exist??ncia, periodicidade e grau de desenvolvimento, no processo de gest??o cont??bil-financeiro, bem como propor melhorias nos controles internos existentes, considerando os objetivos e dificuldades, identificados na pesquisa de campo. Portanto, para alcan??ar os objetivos propostos e responder a quest??o de pesquisa foi realizada uma pesquisa de campo em um evento fechado do terceiro setor em S??o Paulo com 61 entidades localizadas no Brasil. Procurou-se identificar o perfil dessas em rela????o aos controles internos e constatou-se que as entidades do terceiro setor utilizam ferramentas que migraram de outros setores econ??micos, sem levar em considera????o suas especificidades e necessidades, isso pode ter decorrido principalmente da escassez de pesquisas e insuficiente capacita????o do setor. Pretende-se com este trabalho contribuir com o setor, apresentando uma estrutura de controles internos eficiente e auxiliando no aprimoramento dos controles j?? existentes. Os controles internos s??o fundamentais para proporcionar credibilidade nas entidades e os modelos aqui sugeridos pretendem resolver de forma simplificada, sem aumentar os custos, criando padr??es e refer??ncias que, futuramente, poder??o ser ampliados e testados.