Este estudo objetivou analisar de que modo a vivência em uma das maiores empresas mundiais de auditoria (Big Four) influenciou na construção das trajetórias de carreira dos contadores que lá tiveram experiência como auditor ou consultor. Para a realização desta pesquisa qualitativa contou-se com a participação de catorze contadores que trabalham ou trabalharam nestas organizações. A coleta de dados ocorreu por meio de entrevista semiestruturada. A apresentação dos resultados foi organizada em 20 categorias iniciais, que deram origem a 7 intermediárias e 3 categorias finais de análise. Elas dizem respeito às expectativas e idealizações no início da carreira, à experiência vivenciada na Big e às mudanças de perspectivas pessoais e profissionais impactando nas decisões de carreira dos entrevistados. Esta dissertação possibilitou perceber, pela visão dos contadores entrevistados, que a experiência nestas empresas gera influências significativas, que poderiam ser considerados legados, tanto profissionais como pessoais para os indivíduos, devido ao dinamismo, definido por eles como diferenciado, a que essas pessoas ficaram sujeitas. Além disso, verificou-se que para quem decide sair dessas instituições, há uma alta empregabilidade no mercado de trabalho e, para os que decidem permanecer, há a possibilidade de se tornar sócio, dependendo das suas escolhas e direcionamentos das trajetórias de carreira, que são baseadas nos gostos e preferências pessoais, mas também influenciada pelo meio social no qual essas pessoas estão inseridas. Mostrou-se forte, nesta pesquisa, a influência da família para o direcionamento das escolhas e da constituição das trajetórias profissionais. Revelaram-se experiências nas Bigs enquanto carreiras organizacionais, hierarquizadas, em um ambiente com altas demandas de trabalho e priorização da carreira em detrimento à vida pessoal; entretanto, ao longo do tempo as mudanças de vida que ocorreram, demandaram, em determinado momento, um maior equilíbrio entre vida pessoal e profissional, que foi o maior direcionador das escolhas das novas trajetórias. O dilema das auditoras e o interesse pela docência, que a maioria dos entrevistados demonstrou, também são resultados desta pesquisa. / This study analyzed how the experience in one of the largest audit firms (Big Four) influenced the construction of the Accountant career trajectories while auditor or consultant. For the realization of this qualitative research was counted with the participation of fourteen accountants who work or have worked in these organizations. The data were collected through semi-structured interview. The presentation of the results was organized in 20 initial categories, which gave rise to 7 intermediate and final 3 categories of analysis. They relate to expectations and idealizations early in his career, to the experience of the Big and changes of personal and professional perspectives impacting on the respondents career decisions. This work made it possible to realize, by the interviewees counters that the experience these companies generate significant influences, which could be considered legacy, both professional and personal to individuals, due to the dynamics defined by them as differentiated, that these people were subject. Moreover, it was found that for those who decide to leave these institutions, there is a high employability in the labor market and for those who decide to stay, there is the possibility of becoming a partner, depending on your choices and directions of career paths that they are based on personal tastes and preferences, but also influenced by the social environment in which these people are located. Proved to be strong in this research, the family influence on the direction of the choices and the establishment of professional trajectories. They have proven experience in the Bigs as organizational, hierarchical careers in an environment with high job demands and prioritizing career over personal life; however, over time the life changes that occurred, demanded at any given time, a better balance between personal and professional life, which was the biggest driver of the choices of new paths. The dilemma of auditing and interest in teaching, most of them show, are also results of this research.

Mo Lai-lan. / "February 1999." / Thesis (Ph.D.)--Chinese University of Hong Kong, 1999. / Includes bibliographical references (p. 182-208). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. Ann Arbor, MI : ProQuest Information and Learning Company, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Mode of access: World Wide Web. / Abstracts in English and Chinese.

A proposta central do estudo foi investigar se o valor da remuneração pode influenciar na preferência ou atratividade da auditoria independente como uma alternativa de ocupação profissional no ambiente brasileiro. Teve como foco os alunos do curso de ciências contábeis que são os prováveis candidatos a optar por essa atividade profissional. Para alcançar tal objetivo, foi definido como estratégia de pesquisa o desenho quase-experimental, conduzido com 240 alunos pertencentes às instituições públicas estaduais e federais no Brasil, em que os sujeitos participantes foram direcionados aleatoriamente ao grupo de controle ou ao grupo experimental. Cada grupo recebeu algumas ofertas de trabalho nas três atividades profissionais definidas para a pesquisa, cuja tarefa dos integrantes era dizer se aceitava ou não a vaga ofertada. A diferença entre o grupo de controle e o experimental foi o estímulo da remuneração apresentada para o grupo de experimento. A metodologia aplicada nas mensurações compreendeu basicamente análises de frequência dos grupos e testes não paramétricos para verificar a existência ou não de diferenças de média entre os grupos. Os resultados indicaram o aceite da primeira hipótese de que a preferência pela atividade de auditoria é influenciada pela percepção do valor da remuneração e, em termos relativos essa influência representou 26% na taxa de aceite, o teste não paramétrico de Mann-Whitney também confirmou a existência dessa influência apontando um p-valor < 0,000. Os resultados também indicaram suporte ao modelo de valência da teoria da expectativa em que os indivíduos com alto índice de valência pela atividade de auditoria escolheram essa atividade independentemente do estímulo remuneração uma vez que já tinham valorado os atributos de trabalho mais preferidos. Com isso, a segunda hipótese da pesquisa de que a remuneração não influencia na escolha quando a valência pela auditoria for alta, também foi aceita. Por outro lado, os resultados também apontam para o aceite da terceira hipótese indicando que aqueles indivíduos com menor valência tiveram influência significativa do fator remuneração na escolha da vaga de auditoria. Apesar de não ser o foco dessa pesquisa também foi possível evidenciar os atributos de trabalho mais preferidos pelos alunos, os quais se mostraram similares aos levantados em outras pesquisas como, por exemplo, Rendell e Brown (2011) e Leschinsky & Michael (2004), esses fatores foram 1. Oportunidade de avanço na carreira, 2. Estabilidade e segurança no trabalho e 3. Conseguir alta remuneração, seguida por outros com menor grau de importância. A principal contribuição dessa pesquisa foi evidenciar a influência do fator remuneração na atração da atividade de auditoria, permitindo assim corroborar com as pesquisas que apontam a remuneração como um dos motivos da carência de auditor independente no país, como é o caso da pesquisa de Amorin (2012). / The main goal of this study was to investigate whether compensation value can influence the preference for or attractiveness towards independent auditing as a vocational choice in Brazil. It focused on students majoring in Accounting, who are the most likely candidates to opt for this professional occupation. To that end, the research strategy was defined in a quasi-experimental design, among 240 students enrolled at state and federal universities in Brazil; participants were randomly assigned to either the control or experimental group. Each group received a number of job offers in all three professional fields defined for the study, and participants had the task of declaring whether or not they would have accepted the job offer. The difference between the control and experimental groups was the compensation incentive (specific salary offer) presented to the experimental group. The methodology applied in the measurements consisted basically of frequency analyses of the groups and non-parametric tests to determine whether or not means differed between the groups. The results indicated acceptance of the first hypothesis that the preference for the auditing occupation is influenced by the perception of remuneration value; in relative terms, this influence accounted for 26% of the job acceptance rate, and the Mann-Whitney non-parametric test confirmed the existence of this influence as well, indicating a p-value < 0.000. The results also supported the value model of expectancy theory in which individuals with high valuing rates for the auditing occupation chose it regardless of the compensation stimulus, as they had already valued their most preferred job attributes. With that, the second research hypothesis - that compensation does not influence the choice whenever valence for auditing is high - was accepted as well. On the other hand, the results also indicate acceptance of the third hypothesis, indicating that those individuals with lower valence were significantly influenced by the compensation factor when choosing the auditing job opening. Although it was not the focus of this research study, it was possible to determine the students\' most preferred job attributes, which proved similar to those surveyed in other studies, such as Rendell & Brown (2011) and Leschinsky & Michael (2004). Those factors were: 1. Opportunities for career advancement, 2. Job security and stability, and 3. High remuneration, followed by other factors with lower degrees of importance. The main contribution provided by this research was to evidence the influence of the compensation factor on the attractiveness of the auditing occupation, thereby making it possible to corroborate studies that show remuneration as one of the reasons for the shortage of independent auditors in Brazil, as observed in research by Amorin (2012).

We employ some of the modern tools of economic theory and time series econometrics to consider a number of economic problems. The communication and coordination problems we study are relevant in accounting, business, economics and finance. The thesis begins by examining the behaviour of people and organisations, who are supposed to share a common goal. Then it considers the equilibriating mechanisms of behaviour by groups of economic agents, who usually have conflicting interests. We apply the tools of non-cooperative game theory, which constitutes a large part of modern economic theory. In the sequel, we address the question of why people behave the way they do in their economic a↵airs. Peoples' economic behaviour is mirrored in the aggregates of macroeconomics. We propose a Time Varying Autoregressive model to study the movements in the five main macroeconomic variables. The methods come from standard Time Series Analysis, but we do introduce some innovative time series techniques. Finally, we conduct an empirical investigation of the movements in one of the five main macroeconomic variables, the rate of inflation. Among the econometric tools employed are standard Autoregressive models (AR), Autoregressive Distributed Lag models (ADL) and the more recent Generalised Autoregressive Conditional Heteroskedasticity (GARCH) methodology.

Apresentar a percepção dos servidores públicos lotados na Auditoria Geral (ADG) da Controladoria Geral do Município do Rio de Janeiro (CGMRJ), sobre a eficiência do uso de Ferramentas de Controle Interno pelos gestores da coisa pública, pertencentes aos órgãos que compõem o Poder Executivo Municipal (PEM), no desempenho de suas funções. Os modelos atuais de gestão pública estão evoluindo a cada dia e precisam de informações que permitam a implementação de medidas corretivas, assim que a pesquisa se justifica, pois procura mostrar aos cidadãos o resultado da percepção desses servidores, que atuam na proteção do patrimônio público, em relação a quem está sujeito a sua ação, ao prestar contas, quanto: à eficiência e efetividade operacional; confiabilidade dos registros contábeis e financeiros; bem como a conformidade com leis e normas. A metodologia empregada envolve um estudo de caso, associado à pesquisa bibliográfica, exploratória, descritiva, pois além de ser um processo investigativo, utiliza diversos materiais escritos, bem como descreve um fenômeno. Enfim, a coleta de dados foi realizada através de um questionário onde foi combinado respostas de múltipla escolha e respostas abertas. O resultado desse estudo revela que à eficiência do Controle Interno está baixa nessas entidades. Os conceitos encontrados resultantes da percepção do grupo: Componentes do Controle Interno e reforçados, pela reduzida aplicabilidade das Ferramentas Gerenciais, mostra que esses elementos componentes das Ferramentas de Controle Interno precisam ser compromisso, na consciência desses gestores. / Present the perceptions of civil servants crowded the Auditor-General (ADG) of the Comptroller General of the Rio de Janeiro (CGMRJ) on the efficiency of the use of tools of Internal Control by the managers of public affairs, belonging to the agencies that make up the Executive Municipal (PEM), the performance of their duties. Current models of governance are evolving every day and need information to enable the implementation of corrective measures, so research is justified, as it seeks to show the public the result of the perception of these servers, which function is to protect public property, for those subject to its action, the account in respect of: efficiency and operational effectiveness, reliability of accounting records and financial and compliance with laws and regulations. The methodology involves a case study, together with the literature, exploratory, descriptive, as well as being an investigative process, using various written materials, and describes a phenomenon. Finally, the data collection was conducted through a questionnaire which was combined multiplechoice and open answers. The result of this study shows that the efficiency of internal control is low in these entities. The concepts found resulting from the perception of the group: Components of Internal Control and reinforced by the limited applicability of the Management Tools, shows that these component elements of internal control tools need to be committed in the consciousness of managers.

Práce zobrazuje proces posílení povinného auditu v EU v souvislosti s modernizací Osmé směrnice. Rozebírá zejména veřejný dohled nad auditem, nezávislost auditorů, rotaci auditorů, zprávy o průhlednosti, výbory pro audit, odpovědnost auditorů a další související témata. Dále práce nastiňuje možnou podobu implementace Osmé směrnice v ČR a pro srovnání také v Německu. V závěru je Osmá směrnice stručně srovnána s americkým zákonem Sarbanes-Oxley.

Esta tese relata e discute informações obtidas em ações para tentar mostrar que o uso de conceitos sobre auditoria de qualidade e análise de correlação canônica pode contribuir para identificar itens que facilitem classificar tópicos para verificação de conformidade de especificações para construção ou controle de componentes de rodovias. O nível para qualidade de viagens pode ser analisado através da busca de uma expressão de necessidades e expectativas de motoristas e passageiros. Estudos sobre especificações de componentes de rodovias deveriam conter recomendações que contribuam para a qualidade de viagem, por entrosar conseqüências de uso de determinações técnicas com ações para atender às expectativas e necessidades dos que julgam a viagem. O uso da técnica e dos conceitos sobre auditoria, em conjunto com a análise de correlação canônica pode contribuir para classificar medidas ou contagens sobre variáveis que descrevem características físicas de rodovias do ponto de vista de melhoria de conforto e segurança a motoristas e passageiros. / This thesis reports and discusses information obtained from actions trying to show that the use of concepts on quality auditing and canonical correlation analysis can contribute to identify items to facilitate the classification of topics for verification on specifications conformity for the construction or the control of highways components. The level for ride quality can be analyzed through the search of an expression of needs and expectations of drivers and passengers. Studies about highway components specifications should contain recommendations to contribute for improving the ride quality, for gearing consequences of using technical determinations with actions to assist the expectations and needs of the ride judgers. The use of the auditing technique and concepts, together with the canonical correlation analysis can contribute to classify measures on variables that describe physical characteristics of highways on the point of view of comfort and safety improvement to drivers and passengers.

Typescript (photocopy). / Digitized by Kansas Correctional Industries

Thesis (MTech (Business Information Systems))--Cape Peninsula University of Technology, 2018. / Enterprise resource planning (ERP) systems integrate business processes (BPs) into one database, facilitate data sharing, and provide real time information to authorised users, leading to an increase in efficiency and effectiveness. However, the implementation of an ERP system is not always a success as some systems turn out to be misaligned with the organisation’s objectives. This misalignment can lead to inadequate controls within the system. ERP systems are designed to improve transactions within the BPs and provide a competitive advantage to organisations. However, this benefit can become a weakness if project implementation fails due to controls in the system not being aligned with the objectives. The aim of the study is to explore how audit functions can contribute to the implementation of ERP projects, and the objective is to propose a guideline that can improve the implementation processes of ERP projects. To address the aim and meet the objective of this study, two main questions are asked: 1) What are the factors to be considered when introducing audit functionality in the implementation of an ERP system? 2) How can audit functions assist organisations in ERP project implementation? A subjectivist philosophical stance is followed and the epistemology lies within the interpretivist paradigm. An inductive research approach is followed and a case study is used as research strategy to conduct the research. The unit of analysis is the Operation Finance and Information Technology departments within the selected organisation, while selected employees (14) within the organisation form the unit of observation. A non-random, purposively selected sampling technique was used. Data were collected by means of semi-structured questionnaires through interviews. Data were analysed by summarising, categorising, and applying thematic analysis. The data analysis shows that audit functions (Operation Finance department, internal and external auditors) bring objectivity and assurance to the project in terms of financial reports, checks and balances, processes, structure, and internal controls. Getting people to cooperate however is a challenge for audit functionalities, and internal and external auditors can be a challenge during project implementation because their practical skills and computer-based knowledge to deal with huge volumes of data is extremely limited. It is highly recommended that the guideline presented in this research is followed, that engagement of audit functions with business processes is introduced and adopted by other role players involved in the project implementation process, and that audit functions should not be seen as a ‘must have’ but rather as support to improve the process. Ethical requirements as requested by CPUT are fulfilled.

World-wide, working life is undergoing major changes. Established market economies are increasingly characterised by demands for vastly greater market flexibility. New Zealand (NZ) has been no different with rapid changes occurring over the last 2 decades in the organisation of labour, of work and of the work environment. Recent international research suggests that work change significantly impacts upon worker health and safety. Many OECD nations undertake routine cross-sectional surveys to monitor changes in working conditions and environments, assessing the health and safety impact of these changes. Similar monitoring is not undertaken in NZ, with the impact of the work environment on health and injury outcomes poorly understood. This lack of knowledge (monitoring) is considered to be a significant impediment to the progression of health and safety initiatives in NZ. The aim of this thesis was to develop a tool (questionnaire) and methodology suitable for use in the surveillance of working conditions, work environments and health and injury outcomes using workers� surveys. The survey development was undertaken in 3 phases: i) development of tool through critical review; ii) empirical methodological testing and iii) an empirical validation study. Questionnaire development was a stepwise process of content selection. Firstly key dimensional themes were identified via critical review of literature and existing international surveys leading to the establishment of a dimensional framework. Secondly a critical review of questions to measure key dimensions based upon selection criteria occurred. Finally the selected questions and design were pre-tested before piloting. A similar development process was undertaken for the development of a calendar collecting occupational histories. A methodological study was undertaken piloting the questionnaire. Two methods of data collection were evaluated: face-to-face and telephone interviews, and two methods of occupational history collection: calendar and question set. Telephone interviewing was found to be the more efficient and effective data collection method while occupational history collection was found to be less time consuming by question set. Focus groups indicated questions were acceptable and suitable to NZ workers. A validation study was undertaken with a cross-sectional study in distinctly different occupational groups: cleaners and clerical workers. Comparisons were made between the groups with cleaners expected to be identified as employed under more hazardous working conditions and be exposed to more hazards of a physical nature, while clerical workers were expected to be exposed to more psychological hazards of a psychological nature. Results indicated the questionnaire provides data capable of making valid comparisons, identifying work patterns of high risk and provides good predictive validity. The final survey has the potential to generate population data on a wide range of work-related exposure and health variables relevant to contemporary working life. The survey results will contribute to understanding the range of working conditions and work environments NZ workers are currently exposed to and to assessing the health and safety impact of these exposures. Therefore it is recommended this tool initially be used in a national workforce survey to establish baseline surveillance data of working conditions, work environments and health and safety outcomes in NZ.