A comunidade empresarial e os profissionais de Sistemas e Processamento de Dados enfrentam atualmente um novo tipo de desafio: A ameaça dos computadores. O crescente volume de computadores e a larga utilização das tecnologias de teleprocessamento e de redes estão levando as organizações à crescente dependencia de sua Estrutura de Informatica e de seu principal produto: os sistemas de informação e os demais elementos a eles associados. Não é dificil constatar que o impacto destas tecnologias tem sido absorvido apenas parcialmente não só por usuários mas tambem pelos profissionais. De fato o desenvolvimento dos computadores não é acompanhado pelo correspondente desenvolvimento dos princípios de Administração de Processamento de Dados. Isso significa que os princípios e normas administrativos e de controle para este tipo de atividade não se encontram no estágio desejado, isto é, não foram estabelecidos princípios e normas definitivos para obter-se uma area de Processamento de Dados completamente segura e confiável. Esta \"janela aberta\" é, como consequência, o caminho mais curto para práticas criminosas e erros generalizados, os quais resultarão em danos ás operações e aos ativos das organizações. O conceito de segurança amplamente utilizado atualmente refere-se mais à segurança física e não inclui todos os componentes de uma área de Processamento de Dados, como deveria ser compreendida, a saber: a) As instalações físicas - Incluindo equipamentos, softwares, instalações, equipamentos auxiliares, linhas telefonicas, etc. b) Os sistemas de informação por computador (sistemas \"batch\" tradicionais) c) Os Sistemas de Informação por computador que utilizam tecnologias avançadas tais como Banco de Dados e Comunicação de Dados Neste estudo propõe-se que o conceito de segurança seja extendiido a todos os elementos do ambiente de processamento de dados, como um fator que contribui para sua integridade e eficácia. Este trabalho contribui para o estudo da administração em Processamento de Dados pois apresenta, para cada elemento de uma área de Processamento de Dados as causas de ameaças e os controles mais importantes na redução do impacto dessas causas. / The business community and the Data Processing and Information Systems professionals are facing today a new kind of challenge: the Computer threat. The increasing number of installed computers and the large utilization of teleprocessing and networking techniques are pushing the organizations to be greatly dependent on the Information Processing Facility and its final product: the computerized information systems and the associated environment. It is not very difficult to verify that the impact of this fast growing technology has been only partially absorbed not only by users but also by the computer professionals. In fact, the computer development is not being followed by the corresponding development of the Data Processing Administration Principles. This means that the control and administration guidelines for this type of activity are not in the desirable stage, i.e., no final conclusions have been set up on how to obtain a completely secure and reliable Data Processing Installation. This open Window is, as a consequence, the shortest way for criminal practices and generalized errors which will result in the damage of the organizations assets and operations. The concept of security largely used today refers mostly to the physical security and does not cover all the components of the Data Processing Installation as it should be understood: a) The Physical Installation - including the hardware, software, lay-out, auxiliary equipment, telephone lines , etc.. b) The computerized information system (formal batch system) c) The computerized information systems using advanced techniques such as Data Base and Data Communication. d) The Process of Information Systems Development (Methodology) In this study, we propose that the concept of security be extended to all the elements of the Data Processing environment, as a basic factor which contributes to its integrity and effectiveness. As a contribution to the study of the Data Processing Administration, we present, for each element, the most critical causes of exposures and the most important controls which may reduce the impact of these causes.

Die Dissertation untersucht die Auswirkung fehlenden Commitments eines zentralen ökonomischen Akteurs in verschiedenen institutionellen Umfeldern. Aufsatz 1 bietet eine neuartige Erklärung für grobe Zertifizierung: Diese verringert die Anreize für Kollusion zwischen Zertifizieren und Zertifizierten. Kollusion wird verstanden als die Möglichkeit, gegen Bestechung, ein vorteilhaftes Zertifikat an einen Verkäufer zu vergeben. Konfrontiert mit einem Bestechungsangebot wägt der Zertifizier ab ob der kurzfristige Ertrag - in Form eines Bestechungsgeldes - die langfristigen Kosten – in Form des einhergehenden Reputationsverlustes – aufwiegt. Dabei erweist sich eine gröbere Zertifizierung als besonders nützlich um den kurzfristigen Ertrag zu reduzieren. Im zweiten Aufsatz werden optimale Vertragsmechanismen untersucht, wenn sich der Prinzipal nicht auf eine Auditstrategie verpflichten kann. Solche optimalen Mechanismen nutzen unparteiische Mediatoren aus. Die Verwendung eines Mediators ist profitabel, da somit Korrelation zwischen dem Report des Agenten und der Handlungsempfehlung an den Prinzipal erzeugt werden kann. Optimale Mechanismen verwenden zudem strikt mehr Verträge als Typen des Agenten, was unter vollständigem Commitment nie optimal sein kann. Der dritte Aufsatz beschäftigt sich mit Verträgen welche die Abwanderung von Unternehmen verhindern können. Der Regulierer kann sich dabei nur auf kurzfristige Verträge verpflichten und die Firmen können standortspezifische Investitionen tätigen. Wenn im Gleichgewicht Abwanderung permanent verhindert wird, dann werden keine Subventionen in der Zukunft gezahlt. Dies bedeutet, dass die Firma in Zukunft gar keinen Anreiz mehr haben darf abzuwandern. Um dies zu erreichen muss also der heutige Vertrag enorme Investitionsanreize setzen. Im Extremfall ist dann teurer Abwanderung zu verhindern wenn die Firma investieren kann, als im hypothetischen Fall ohne Investitionsmöglichkeit. / This dissertation studies the impact of a lack of commitment of a central economic actor in a given institutional environment. Essay 1 offers a novel explanation for the occurrence of coarse disclosure in certification: coarseness reduces the threat of collusion between certifiers and sellers. Collusion is understood as the possibility of selling a favorable certificate to a seller. Upon accepting a bribing offer, the certifier trades-off short-run gains – in form of the bribe – against long-run losses, from loosing reputation. Coarse disclosure is shown effective in reducing the short-run gain. The second essay studies optimal mechanisms in a contracting problem where the principal cannot commit to an auditing strategy. In this framework optimal mechanisms make use of an impartial mediator. Employing a mediator is strictly beneficial because it allows for correlating the agent’s report with the recommendation to the mediator. In general, optimal mechanisms use strictly more contracts than types, which would be not profitable under full commitment. The third essay studies contracts that avert relocation of a firm. The regulator can offer contracts only on a short-term basis, and the firm can undertake a location-specific investment. If in equilibrium relocation is permanently averted, then there are no future transfer payments. But this implies the firm cannot have an incentive to relocate in the future. Tom guarantee the latter, the initial contract has to provide string investment incentives. In the extreme, averting relocation with the firm’s possibility of investing becomes more costly than in the hypothetical case without an opportunity to invest.

Technical development is often described as fast and some researchers argue that some jobs may be replaced by machines in line with the increased automation. Technical development in the audit industry is no exception to the technological development in its entirety and has significantly changed the audit industry over the years. There has been research on the impact of technological development on auditors' work. On the other hand, there has not been research on how the technological development of audit firms is perceived in the auditing industry. It's not uncommon for articles to write how fast technological advances are going right now, or how big changes are happening right now, but is that really true for the auditing industry? Such a reason for perception and the preparation of change can be studied within the organization theory. This study will use the institutional theory to understand and analyze the technological change as described in articles from audit papers. The purpose of this study is to contribute to the understanding of the context of the technological change's impact on the audit industry in Sweden from a historical perspective, with emphasis on how technical development has been developed in two key industry newspapers. Since articles have provided empirical evidence for this study, a qualitative content analysis has been used as a research strategy. This strategy has been applied because it allows you to draw conclusions based on the content of the articles. The study has come to the conclusion that the technological changes tended to be described as fast during almost every year of the survey. The technological change also tends to be presented as something positive. / Den tekniska utvecklingen beskrivs ofta som snabb och en del forskare menar att en del jobb riskerar att ersättas av maskiner i takt med en ökad automatisering. Den tekniska utvecklingen inom revisionsbranschen är inget undantag från den teknologiska utvecklingen i sin helhet och har förändrat revisionsbranschen märkbart genom åren. Det finns tidigare en hel del forskning kring den teknologiska utvecklingens påverkan på revisorers arbete. Däremot har det inte genomförts forskning kring hur den teknologiska utvecklingen i revisionsföretag uppfattas inom revisionsbranschen. Det är inte ovanligt att det skrivs i tidningsartiklar om hur fort den tekniska utvecklingen går just nu, eller hur stora förändringar sker just nu, men stämmer detta verkligen för revisionsbranschen? Sådana här resonemang om perception och framställning av förändring kan studeras inom organisationsteorin. Denna studie kommer använda sig av den institutionella teorin för att förstå och analysera den teknologiska förändringen som den beskrivs i tidningsartiklar från revisionsridningar. Syftet med denna studie är att bidra till förståelsen av kontexten för den tekniska förändringens påverkan på revisionsbranschen i Sverige ur ett historiskt perspektiv, med betoning på hur teknisk utveckling har framställts i två centrala branschtidningar. Eftersom tidningsartiklar från revisionstidningarna har utgjort empirin för studien har en kvalitativ innehållsanalys använts som forskningsstrategi. Denna strategi har tillämpats eftersom den möjliggör att man kan dra slutsatser baserat på innehållet i artiklarna. Studien har kommit fram till att de teknologiska förändringarna tenderat att framställas som snabba i nästintill samtliga år undersökningen genomfördes för. Den teknologiska förändringen tenderar även överlag att framställas som något positivt.

Made available in DSpace on 2015-12-03T18:33:15Z (GMT). No. of bitstreams: 1 Eloisa_Barbosa_Siqueira.pdf: 3847207 bytes, checksum: 2c51e224cdf6d6b3ff12d1f059562669 (MD5) Previous issue date: 2015-08-25 / This research analyzed the internal accounting controls of a Brazilian chemical industry, and the changes after the implementation of the Sarbanes-Oxley law. It is a descriptive, qualitative research and unique case study application. The research intented to understand: \"In what extent the Sarbanes-Oxley law has affected the internal accounting controls of the researched company?\". Therefore, the data collection was divided in two steps: the first, presented in the Sox Project database information, and the second described in interviews with the company employees. The interview was based in a script composed of 20 questions, divided in three dimensions / constructs: analysis of the interviewees opinion of the internal control area, before the implementation of Sox; verification of the contributions that Sox brought to the internal controls of the organization, and the identification of significant changes after the implementation of the law. The technique used to extract the data from communications was the content analysis. Moreover, after the data analysis, the conclusion was that before implementing Sarbanes-Oxley Act, the company did not have a structure of internal controls, the processes were not standardized and the organization did not have an effective record of important decisions. In 2014, with the advent of Sox, the control culture underwent a positive change, the proceedings were standardized, the employees were trained in Sox concepts, decisions were recorded in minutes, and an area of internal controls was created. Sox allowed the company to have a different vision of the market, and, in the beginning of 2015, the company received a purchase proposal / A presente pesquisa analisou os controles internos cont??beis de uma ind??stria qu??mica brasileira e as mudan??as ap??s a implanta????o da lei Sarbanes-Oxley. ?? uma pesquisa descritiva, qualitativa e de aplica????o de estudo de caso ??nico. O problema de pesquisa buscou entender: Em que medida a lei Sarbanes-Oxley afetou os controles internos cont??beis da empresa objeto da pesquisa? Nesse sentido, o levantamento dos dados foi dividido em duas etapas: a primeira, presente nas informa????es do banco de dados da empresa, e a segunda, descrita nas entrevistas com os colaboradores. Nas entrevistas, foi utilizado um roteiro composto por 20 perguntas, divididas em tr??s dimens??es/constructos: analisar a vis??o dos entrevistados perante a ??rea de controles internos antes da implanta????o da Sox; verificar as contribui????es que a Sox trouxe para os controles internos da organiza????o; identificar as mudan??as significativas ap??s sua implanta????o. A t??cnica utilizada para extrair os dados das comunica????es foi a an??lise de conte??do. Ap??s as an??lises dos dados, foi constatado que, antes de implantar a lei Sarbanes-Oxley, a empresa n??o apresentava uma estrutura de controles internos, os processos n??o eram padronizados e n??o havia um registro efetivo de decis??es importantes. Em 2014, com a chegada da Sox, a cultura de controle passou por uma mudan??a positiva, os processos foram padronizados, os colaboradores receberam treinamento sobre a Sox, as decis??es foram registradas em atas e foi criada uma ??rea de controles internos. A Sox permitiu que a empresa tivesse uma vis??o diferenciada do mercado, o que contribuiu para que no in??cio de 2015, a empresa recebesse uma proposta de compra

Made available in DSpace on 2015-12-03T18:35:04Z (GMT). No. of bitstreams: 1 Carmen_Nagano_Drimel.pdf: 439559 bytes, checksum: 6bb991b76ab92573730d4013743eeacc (MD5) Previous issue date: 2006-09-29 / This present assignment consists in the study of Internal Controls and has as goal the research and analysis of the impacts of requirements of the American law Sarbanes-Oxley in a Brazilian subsidiary of multinational of chemichal area. To achieve the purpose of this assignment , besides of the bibliographic surveyed , was done case study in a chemical company related. The case study makes possible na analysis between the bibliographic surveyed and the results reached. The collected data shows the importance of the Sarbanes-Oxley law and however the law is mandatory, it was observed advantages and disadvantages of being in compliance with the Sarvanes-Oxely in the company surveyed. / O presente trabalho consiste no estudo dos Controles Internos e tem como objetivo a pesquisa e an??lise dos impactos dos requerimentos da lei americana Sarbanes-Oxley em uma subsidi??ria brasileira de multinacional do ramo qu??mico. Para atender ao objetivo proposto foi realizado inicialmente um levantamento bibliogr??fico e em seguida, um estudo de caso em uma empresa do ramo qu??mico. O estudo possibilitou uma an??lise entre o a bibliografia pesquisada e os resultados alcan??ados. Os resultados obtidos demonstram a import??ncia da lei Sarbanes-Oxley, e apesar de sua obrigatoriedade, foram verificadas vantagens e desvantagens na empresa objeto da pesquisa.

Made available in DSpace on 2015-12-03T18:35:04Z (GMT). No. of bitstreams: 1 Hugo_Paulo_Ehrentreich.pdf: 747017 bytes, checksum: ef3f9fa4a37bc3f42541638646b6e1dd (MD5) Previous issue date: 2009-03-27 / Information made public by the media about financial scandals, fraudulent administration and unsuitable financial options has been increasing the concern of shareholders or owners about the risks incurred by their organizations, the exposure rate of their assets and the measures to be taken to avoid unpleasant surprises. All this leads to an adequate risk management - the issue this dissertation seeks to identify: What is the perception of company managers of an auto part distribution net, on the existence and use of internal controls to identify and mitigate risks in the organization they work for? The specific objectives are: a) to identify the existence of a risk management culture; b) to check out, if internal controls are use in risk management); c) to verify, if internal audits are considered as a risk identification and mitigation factor; d) to verify the existence of risk management practices; e) to verify, if the accounting is used as a tool to identify and mitigate risks. The research discloses two hypotheses to solve the problem: one ratifies, that companies formed by the target population use to adopt internal controls and risk management practices in their business conduction; the other denies such assertion. The research was carried out in two stages, the first one a descriptive exploration by means of bibliographic research and the second, a field research with survey. The results obtained allow us to conclude, that the researched officers recognize the existence and use of internal controls to identify and mitigate the risk to which the companies they work for are exposed to. Notwithstanding, they also indicate that there are space and need of improvement with respect to the practices of internal controls and risk management adopted in the researched organizations. / Informa????es divulgadas pela m??dia sobre esc??ndalos financeiros, gest??es fraudulentas e op????es financeiras inadequadas t??m aumentado a preocupa????o de acionistas ou propriet??rios sobre os riscos incorridos por suas organiza????es, o grau de exposi????o do seu patrim??nio e quanto aos cuidados a serem adotados para se evitar surpresas desagrad??veis. Tudo isso aponta para uma adequada gest??o de risco, tema desta disserta????o que buscou identificar: Qual ?? a percep????o dos gestores de empresas de uma rede de distribui????o de autope??as sobre a exist??ncia e uso de controles internos para a identifica????o e mitiga????o de riscos nas organiza????es em que atuam? Os objetivos espec??ficos s??o: a) identificar a exist??ncia de uma cultura voltada ?? gest??o de riscos; b) verificar se os controles internos s??o usados na gest??o de riscos; c) verificar se a auditoria interna ?? considerada como fator de identifica????o e mitiga????o de riscos; d) verificar a exist??ncia de pr??ticas voltadas ?? gest??o de risco; e) verificar se a contabilidade ?? instrumento para a identifica????o e mitiga????o de riscos. A pesquisa apresenta duas hip??teses para a solu????o do problema, uma confirmando que as empresas formadas pela popula????o-alvo adotam controles internos e uma pr??tica de gest??o de riscos na condu????o de seus neg??cios e outra, negando essa assertiva. A elabora????o desta pesquisa teve duas etapas, a primeira um estudo explorat??rio descritivo por meio de pesquisa bibliogr??fica e a segunda, pesquisa de campo por meio da aplica????o de question??rio. Os resultados obtidos permitem concluir que os gestores pesquisados reconhecem a exist??ncia e uso de controles internos na identifica????o e mitiga????o de riscos aos quais as empresas em que atuam est??o expostas. Entretanto, indicam tamb??m que h?? espa??o e necessidade de melhorias em rela????o ??s pr??ticas de controle interno e gest??o de riscos adotadas nas organiza????es pesquisadas.

Made available in DSpace on 2015-12-03T18:35:18Z (GMT). No. of bitstreams: 1 Marta_Aparecida_Martins_Queiroz.pdf: 1595743 bytes, checksum: c9d541845000560043aa888a4f5a31fc (MD5) Previous issue date: 2011-02-25 / The current global scenario whose foundations are based on the economic globalization process has resulted in the need for companies to prepare their financial statements based on uniform standards to enable standardized accounting reports with the necessary homogeneity, thus providing the most efficient way the users needs for accounting information who have been facing several difficulties during the analysis of these reports, due to the diversity of models and information submitted. This situation got worse because of the increase of importance the accounting information has taken nowadays, as it has became a key source for decision taking in regard to the economic performance of companies. In this context, it was introduced in Brazil the process of convergence to international standards of accounting which has helped to end the asymmetry of accounting information. With Brazil's adherence to the convergence to these standards, one of the procedures is the realization of the impairment test, by means of CPC-01, issued by the Accounting Pronouncements Committee and approved by the Securities Commission with Resolution No. 527, which deals with the loss of the recoverability of assets. This rule provides that when an asset or group of assets is recorded by a value greater than the benefits it can provide, it should be recognized a value of loss in the income, denominating assets impairment loss. In this context the aim of this research is to analyze the compliance of impairment required by the CPC-01 and the position of the independent auditors in their assessments, in the absence of all or part of these requirements regarding the disclosure of the impairment loss on assets. From this on we build up the methodological procedures. First, we defined what are the requirements of the rule, founded upon the theoretical constructs of the research. We adopted a qualitative research. On that basis, we analyzed a sample composed of fifty-five companies which were listed in the IBOVESPA index over in the first quarter of 2010. Of these twelve showed impairment and measured. The Data collection took place by means of obtaining the financial statements of the years 2008 and 2009 published on websites of CVM, BOVESPA and also sites of the twelve companies which made the disclosure. The results show that six companies failed to comply with the requirements of disclosure asked by the CPC-01. In the reports of the independent auditors there are not reservations about this, because the auditors only point a Financial Statement if the omission is relevant to these criteria and varies according to the volume of a company's operations, concluding that there is still asymmetry in the accounting information despite efforts to standardize accounting. The results indicate that the compliance with the requirements for disclosure for the impairment loss laid in the CPC-01 occurred in a partial way in the majority of the companies surveyed. / O atual cen??rio mundial cujas bases se assentam no processo de globaliza????o econ??mica, resultou na necessidade de que as empresas elaborem suas Demonstra????es Cont??beis com base em normas uniformes, de modo a permitir relat??rios cont??beis padronizados e com a necess??ria homogeneidade, suprindo de forma mais eficiente ??s necessidades dos usu??rios da informa????o cont??bil, os quais t??m enfrentado diversas dificuldades durante a an??lise dos referidos relat??rios, em virtude da diversidade de modelos e informa????es apresentadas pelos mesmos. Tal situa????o agravou-se diante da import??ncia que a informa????o cont??bil passou a ter na atualidade, quando se tornou uma fonte fundamental para a tomada das decis??es referentes ao desempenho econ??mico das empresas. Nesse contexto, foi introduzido no Brasil o processo de converg??ncia aos padr??es internacionais de contabilidade, que tem contribu??do para acabar com a assimetria da informa????o cont??bil. Com a ades??o do Brasil ao processo de converg??ncia a estas normas, um dos procedimentos demandados ?? a realiza????o do impairment test, por meio do pronunciamento t??cnico CPC-01, emitido pelo Comit?? de Pronunciamentos Cont??beis e aprovado pela Comiss??o de Valores Mobili??rios com a Delibera????o n?? 527, que trata da perda de recuperabilidade dos ativos. Esta norma determina que quando um ativo, ou grupo de ativos est?? registrado por um valor maior que os benef??cios que ele pode proporcionar, devem-se reconhecer um valor de perda no resultado do exerc??cio, denominado perda por recuperabilidade dos ativos. Nesse contexto, o objetivo dessa pesquisa ?? analisar o cumprimento das normas de impairment exigidas pelo CPC-01 e a posi????o dos auditores independentes em seus pareceres, diante da aus??ncia, parcial ou total, do cumprimento dessas exig??ncias referentes ?? divulga????o da perda por recuperabilidade dos ativos. A partir disso, constru??ram-se os procedimentos metodol??gicos. Primeiramente, definiram-se quais as exig??ncias da norma, alicer??adas nos constructos te??ricos da pesquisa. Adotou-se a pesquisa qualitativa. Com essa base, analisou-se a amostra composta por cinquenta e cinco empresas que estavam listadas no ??ndice IBOVESPA no primeiro quadrimestre de 2010. Dessas, doze evidenciaram e mensuraram impairment. A coleta dos dados deu-se por meio de obten????o das Demonstra????es Cont??beis dos anos de 2008 e 2009 publicadas em sites da CVM, BM&FBOVESPA e tamb??m sites das doze empresas que realizaram a evidencia????o. Os resultados apontam que seis empresas n??o cumpriram com os requisitos de evidencia????o solicitados pelo CPC-01. Nos relat??rios dos auditores independentes n??o se encontram ressalvas sobre este assunto, pois os auditores somente ressalvam uma Demonstra????o Financeira se a omiss??o for relevante e estes crit??rios de relev??ncia variam de acordo com o volume de opera????es de uma empresa, concluindo-se que ainda h?? assimetria da informa????o cont??bil apesar dos esfor??os de padroniza????o cont??bil. Os resultados apontam que o atendimento ??s exig??ncias de divulga????o da perda por impairment dispostas no CPC-01 ocorreu de forma parcial na maioria das empresas pesquisadas.

Made available in DSpace on 2015-12-03T18:35:22Z (GMT). No. of bitstreams: 1 Edison_Roseno.pdf: 1302523 bytes, checksum: 3c2d7aac5ffdf47d7543adf1db7fb874 (MD5) Previous issue date: 2012-05-30 / Accounting in Brazil has undergone profound changes with the recent adaptation to international standards and because of the constant process of computerization of accounting and tax imposed by tax legislation, arises in this context called the \"SPED\", Public Digital Bookkeeping System, created by the Federal Government in 2007, to replace manual bookkeeping paper to digital. Once put into operation the system, companies subject to the delivery of these bonds will provide information via digital files to government oversight (City, State and Federal). With the implementation of these projects, companies will experience significant impacts in their practices Internal Control and Risk Management. Against this backdrop, this study aimed to: \"Check in the perception of the interviewees, to what extent were affected practices Internal Controls and Risk Management of three companies participating in the Pilot Project of the Internal Revenue Service in the implementation of SPED Accounting.\" To achieve this qualitative study was undertaken of documentary and bibliographic character. Data were obtained from the three professional companies that participated in the pilot project, collected using an interview script, with analysis of the results assessed by the technique of content analysis. It was found that the main impacts on the deployment layout Accounting SPED were the adaptation of integrated systems and the transition of the Chart of Accounts of the Company with the Chart of Accounts Reference imposed by the government due to the large volume of information generated in the systems. The survey found that companies practiced a policy of internal controls, in order to monitor and control departmental procedures and measured the risks incurred in the implementation of Accounting SPED. As for risk management, it was found that at the time of project implementation SPED Accounting, had not adopted policies to measure and mitigate the flow of information in the consolidated accounting and tax accounting / A Contabilidade brasileira tem passado por profundas altera????es com a recente adequa????o ??s normas internacionais e devido ao constante processo de informatiza????o dos processos cont??beis e fiscais impostos pela legisla????o tribut??ria. Surge neste contexto o chamado \"SPED\", Sistema P??blico de Escritura????o Digital, criado pelo Governo Federal em 2007, para substituir a escritura????o manual em papel para a digital. Uma vez implatado o sistema, as Empresas sujeitas ?? entrega dessas obriga????es fornecer??o informa????es por meio de arquivos digitais aos ??rg??os governamentais de fiscaliza????o (Municipal, Estadual e Federal). Com a implanta????o desses projetos, as empresas sofrer??o significativos impactos em suas pr??ticas de Controle Interno e Gest??o de Riscos. Diante desse cen??rio, a presente pesquisa teve como objetivo: \"Verificar na percep????o dos sujeitos entrevistados, em que medida foram afetadas as pr??ticas de Controles Internos e Gest??o de Riscos de tr??s empresas participantes do Projeto Piloto da Receita Federal na implanta????o do SPED Cont??bil\". Para atingir este objetivo foi realizada pesquisa qualitativa, de carater documental e bibliogr??fico. Os dados foram obtidos junto a profissionais das tr??s empresas que participaram do projeto piloto, coletados por meio de um roteiro de entrevista, com an??lises dos resultados avaliados pela t??cnica de an??lise de conte??do. Constatou-se que os principais impactos na implanta????o ao layout do SPED Cont??bil foram a adapta????o dos sistemas integrados e a transi????o do Plano de Contas da Empresa com o Plano de Contas Referencial imposto pelo Governo, devido ao grande volume de informa????es geradas nos sistemas. A pesquisa constatou que as empresas praticavam a politica de controles internos, com objetivo de fiscalizar e controlar os procedimentos internos dos departamentos e que mensuravam os riscos ocorridos na implanta????o do SPED Cont??bil. Quanto ?? gest??o de riscos, constatou-se que na ??poca da implanta????o do projeto SPED Cont??bil, n??o havia pol??ticas adotadas para mensurar e mitigar os riscos dos fluxos das informa????es cont??beis e fiscais consolidadas na Contabilidade

Made available in DSpace on 2015-12-03T18:35:23Z (GMT). No. of bitstreams: 1 Juarez_Pinto.pdf: 4503783 bytes, checksum: 089eab96f0128a4cefa7708bb566f655 (MD5) Previous issue date: 2012-08-06 / Because of the development in the transactions between entities arising from globalization, internal auditing is setting itself and assuming a relevant role in the context of organizations, consulting and supporting management. In this context one question arises about the actions of internal auditing in the technical aspect and in its contribution related to the management aspects. In view of this, the present work was based on a proposal from the following question: what is the perception of managers on the role that internal audit plays in management practices and decision making within the entities / companies? The objective of this study was to analyze and evaluate the perception of managers of companies in the state of S??o Paulo, with shares traded on the stock exchange, using the internal audit, in order to highlight the role it plays in management practices and the decision making in corporations. The methodology used for the study was quantitative descriptive since the primary data was obtained through a questionnaire. The collected data were selected, coded, tabulated and analyzed allowing to draw conclusions. Mathematical and statistical tools of computer resources were used. It was concluded that internal auditing, in the perception of managers of organizations, is a tool to support management, helping companies to achieve their objectives through the information provided, contributing to decision making through risk assessment and strengthening of strategic internal control of systems we also concluded that there is need of further studies to explore the theme, which should include a larger number of companies to be surveyed / Devido ?? evolu????o nas transa????es entre as entidades, oriunda da globaliza????o, a auditoria interna est?? se afirmando e assumindo papel relevante no contexto das organiza????es, assessorando e apoiando a gest??o. Neste cen??rio surge o questionamento quanto ?? atua????o da auditoria interna tanto no aspecto t??cnico quanto na sua contribui????o relacionada aos aspectos de gest??o. Diante do exposto, o presente trabalho baseou-se na proposta da seguinte indaga????o: qual a percep????o dos gestores sobre o papel que a auditoria interna exerce nas pr??ticas de gest??o e tomadas de decis??o no ??mbito das entidades/sociedades? Assim, o objetivo deste estudo foi analisar e avaliar a percep????o de como os gestores de empresas do Estado de S??o Paulo, com a????es negociadas na bolsa de valores, utilizam a auditoria interna, de maneira a evidenciar o papel por ela exercido nas pr??ticas de gest??o e tomadas de decis??o nas corpora????es. A metodologia utilizada para o estudo foi a descritiva quantitativa, visto que se utilizou dados prim??rios obtidos atrav??s da aplica????o de question??rio. Os dados coletados foram selecionados, codificados, tabulados e analisados, o que permitiu obter conclus??es. Utilizou-se para o mister instrumentos matem??ticos e estat??sticos atrav??s de recursos computacionais. Concluiu-se que a auditoria interna, na percep????o dos gestores das organiza????es, ?? uma ferramenta de apoio ?? gest??o, auxiliando as empresas a atingirem os seus objetivos, por meio das informa????es fornecidas, contribuindo, com a avalia????o de riscos estrat??gicos e fortalecimento dos sistemas de Controle Interno, para a tomada de decis??es. Entendeu-se, tamb??m, que h?? necessidade de novos estudos para explorar o tema, inclusive com um maior n??mero de empresas a serem pesquisadas

Made available in DSpace on 2015-12-04T11:45:27Z (GMT). No. of bitstreams: 1 Sergio_Ricardo_Silva_Schreiner.pdf: 899701 bytes, checksum: f4095338b1a848c4b6fc696d0d62e8e7 (MD5) Previous issue date: 2004-07-30 / This study aims at analyzing current status and the difficulties faced by brazilian companies to comply with the new Sarbanes-Oxley Act, which covers internal controls and corporate governance issues. It is a case study based on a large brazilian company with securities (American Depositary Receipts - ADRs) traded in the US capital market that has to comply, in a short period, to the requirements of the law enacted in 2002. The case study is complemented by a bibliographic review on the companies internal controls evolution, on the increase of corporate governance in the last two decades as a response to the conflicts by the agency theory due to the segregation between ownership and management, the key issues of the new legislation, specifically those related to internal controls, and the results of some recent surveys on the current status of some large american companies, and the difficulties faced by them, to comply with the Sarbanes-Oxley Act. Although internal controls exist and are assessed on a on-going basis at brazilian public companies, at least because they have their financial statements audited, the new law obliges the principal executives to assert the existence and reliability of such controls, which must also be attested by independent auditors. The study aims to contribute to the awareness of the internal controls relevance to assure the accuracy of companies financial statements, as well as to increase shareholders and stakeholders value. The initial hypothesis is that since the new legislation do not include a standard to assess internal controls then the companies should be looking for an efficient way to satisfactorily comply with the requirements. As a contributing factor, the empirical aspects described in the case study confirmed the concepts of the review bibliography. As a consequence of both the empirical observation and the theoretical basis, we concluded that actually the companies are still looking for the best practices to comply with the new legislation, and that the audit entities have been actively supporting the companies to achieve such objective. / Estudo realizado visando analisar o est??gio atual e as dificuldades encontradas pelas empresas brasileiras para o atendimento da nova legisla????o norte-americana, a Lei Sarbanes-Oxley, que trata de controles internos e governan??a corporativa. Trata-se de um estudo de caso realizado em uma empresa nacional de grande porte que tem valores mobili??rios (American Depositary Receipts - ADRs) negociados no mercado de capitais norte-americano e que ?? obrigada a atender, em um prazo relativamente curto, aos requisitos da lei editada em 2002. O estudo de caso ?? complementado por uma revis??o bibliogr??fica acerca da evolu????o dos controles internos das empresas, do crescimento da governan??a corporativa nas duas ??ltimas d??cadas como resposta aos conflitos gerados pela teoria da ag??ncia, conseq????ncia da separa????o cada vez maior entre propriedade e gest??o, dos pontos principais da nova legisla????o, especificamente os referentes a controles internos, e dos resultados de algumas pesquisas recentes sobre o est??gio em que se encontram algumas das maiores empresas norte-americanas, e as dificuldades que as mesmas t??m encontrado, para o atendimento da Sarbanes-Oxley. Embora os controles internos existam e sejam peri??dica e oportunamente avaliados nas empresas brasileiras de capital aberto, at?? porque elas t??m suas demonstra????es financeiras auditadas por auditores independentes, a nova legisla????o obriga os principais executivos a atestarem a exist??ncia e confiabilidade dos mesmos, os quais devem ser, ainda, objeto de certifica????o por auditores externos. O trabalho tem como objetivo contribuir para a conscientiza????o da import??ncia dos controles internos para a garantia da acur??cia das informa????es cont??beis e financeiras das empresas, bem como para a gera????o de valor para os acionistas e outras partes interessadas. A hip??tese inicial ?? de que como a nova legisla????o n??o apresenta um padr??o a ser seguido para a avalia????o dos controles internos das empresas ent??o estas devem estar buscando uma maneira eficiente de atender satisfatoriamente os requisitos. Como fator corroborativo, os aspectos emp??ricos descritos no estudo de caso confirmaram os conceitos da revis??o da literatura efetuada. Como conseq????ncia da observa????o emp??rica e do embasamento te??rico, chegou-se ?? conclus??o de que efetivamente as empresas ainda est??o procurando as melhores pr??ticas para o atendimento da nova lei, e que as empresas de auditoria t??m participado ativamente no suporte para o atingimento de tal objetivo.