Submitted by Cássia Santos (cassia.bcufg@gmail.com) on 2017-07-17T11:56:48Z No. of bitstreams: 2 Dissertação - Talita Roquete Leal Fritsche - 2017.pdf: 4572251 bytes, checksum: 716f393495ca895d59a063f628ade70c (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2017-07-18T10:38:56Z (GMT) No. of bitstreams: 2 Dissertação - Talita Roquete Leal Fritsche - 2017.pdf: 4572251 bytes, checksum: 716f393495ca895d59a063f628ade70c (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-07-18T10:38:56Z (GMT). No. of bitstreams: 2 Dissertação - Talita Roquete Leal Fritsche - 2017.pdf: 4572251 bytes, checksum: 716f393495ca895d59a063f628ade70c (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-06-23 / This study proposes, with the support of management tools, a strategic planning proposal for the Internal Control Coordination of IFTM Paracatu. We used the Balanced Scorecard, a model adapted to the public sector, which allows the creation of performance indicators, decomposing the strategy into business perspectives; The SWOT matrix, a tool that analyzes the scenario, internal and external environment, serving as the basis for the construction of strategic planning; And Geplanes software, a strategic management application from the perspective of the BSC. The research has an applied nature, with a qualitative approach, presenting a case study. The data collection was done by means of the bibliographical survey, documentary research and interviews with managers and servers of the sectors involved. The research presented as a result the strategic planning, as well as the definition of the mission, vision and values of the internal audit, the identification of indicators and strategic goals was also one of the obtained results. The study allowed to suggest relevant improvements in the administrative management of the Internal Control Coordination, an area that aims to add value and improve organizational actions, translating into the scope of its mission and also contribute to the decision of managers of public organizations to use or not the techniques adopted in this. / Este estudo propõe, com apoio de ferramentas gerenciais, uma proposta de planejamento estratégico para a Coordenação de Controle Interno do IFTM Paracatu. Foram utilizados o Balanced Scorecard, modelo adaptável ao setor público, que permite a criação de indicadores de desempenho, decompondo a estratégia em perspectivas do negócio; a matriz SWOT, ferramenta que analisa o cenário, ambiente interno e externo, servindo de base para a construção do planejamento estratégico; e o software Geplanes, aplicativo de gestão estratégica sob a perspectiva do BSC. A pesquisa possui natureza aplicada, com abordagem qualitativa, apresentando um estudo de caso. A coleta de dados se deu por meio do levantamento bibliográfico, pesquisa documental e entrevistas com gestores e servidores dos setores envolvidos. A pesquisa apresentou como resultado o planejamento estratégico, bem como a definição da missão, visão e valores da auditoria interna, a identificação de indicadores e metas estratégicas também foi um dos resultados obtidos. O estudo permitiu sugerir relevantes melhorias na gestão administrativa da Coordenação de Controle Interno, área que objetiva acrescentar valor e melhorar as ações organizacionais, traduzindo no alcance de sua missão e também contribuir na decisão de gestores de organizações públicas em utilizar ou não as técnicas neste adotadas.

L'Audit Interne est une activité indépendante et objective qui contribue à la maîtrise des entreprises et à créer de la valeur ajoutée. À cet effet, l'auditeur interne s'assure: dela cohérence, de l'ambition et la faisabilité des objectifs, de l'optimisation des moyens utilisés pour leur atteinte, du respect des politiques; des procédures, des textes réglementaires, du respect des délégations de pouvoirs et enfin s'assure de la protection du patrimoine. L'audit interne détecte les problèmes, identifie leurs causes et fait des recommandations pour les solutionner. Au Maroc, plusieurs textes de lois ont prévu l'instauration de l'audit interne au sein des organisations marocaines. Or, malgré cela, l'audit interne ne joue pas efficacement son rôle : Pourquoi et comment ? / Internal Audit is an independent and objective activity that contributes to the control of companies and to create added value. For this purpose, the internal auditor shall ensure: consistency, ambition and the feasibility of the objectives, of the optimization of the means used for their infringement, compliance with policies; procedures, statutory instruments, compliance with the delegation of authority and finally ensures the protection of the heritage. Internal audit detects problems; identify their causes, and makes recommendations to solve them. In Morocco, several pieces of legislation have planned the establishment of the internal audit within the Moroccan organizations. However, despite this, the internal audit does not play effectively its role: why and how?

<p>The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.</p><p>In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.</p><p>After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business. Therefore, we cannot see any reason for smaller companies not to have an internal control, as we understand that control is of paramount importance to protect their businesses against economic crimes of all kinds. We also believe that economic crime will increase and that it will find new ways, which means that this type of control system will become even more important in the future. Another support system for companies to detect inaccuracies has been the investigative accountant, but when the duty now will vanish for smaller businesses, we believe that internal control will become even more important to prevent economic crime.</p> / <p>Syftet med den uppsatsen var att undersöka om mindre företag kan undvika bokföringsbrott med en bra intern kontroll. Frågorna vi ställde oss är med andra ord om, och i så fall hur, företag kan undvika att en anställd begår ekonomisk brottslighet genom att ha en in-tern kontroll.</p><p>Vi använde oss av en kvalitativ metod i den här uppsatsen och har därmed samlat in väsentlig information från olika intervjupersoner. Vi har även arbetat utifrån en induktiv ansats som innebär att vi har intervjuat personer utan att ha någon egentlig forskning att utgå från. Metoden utgörs även av ett hermeneutiskt tolkande perspektiv vilket innebär att vi gör olika tolkningar utifrån referensramen och empirin.</p><p>Efter genomförd studie kom vi fram till att allt tyder på att även mindre företag behöver en intern kontroll för att kunna skydda sin verksamhet. Vi kan inte se att det finns någon anledning för mindre företag att inte ha en intern kontroll då vi förstått att kontrollen är av oerhörd stor vikt för att skydda sitt företag mot ekobrott av alla dess slag. Då vi även tror att den ekonomiska brottsligheten kommer att öka och att den kommer finna nya vägar så blir kontrollerna ännu viktigare i framtiden. En annan hjälp för företagen att upptäcka felaktigheter har varit revisorns granskande men då revisorplikten nu kommer att försvinna för mindre företag så tror vi att den interna kontrollen kommer få ännu större betydelse för att gardera sig mot felaktigheter.</p>

本論文以 2009 至2011 年中國上海及深圳上市A股公司為研究樣本，探討內部控制品質、法律環境與盈餘平穩化之間的關聯，本論文採用中國財政部與深圳迪博企業風險技術公司共同研究建立的上市公司內部控制指數來衡量企業之內部控制品質。本研究並進一步探討，中國市場法律環境與盈餘平穩化之間的關係。實證結果發現，中國上市公司之內部控制品質越好，其管理當局藉由盈餘管理使盈餘平穩化之程度越低。亦發現公司所在地市場法律環境發展程度高，律師人口比率高的地區，因可能遭受訴訟的風險增加，管理階層越會利用損益平穩化之方式進行盈餘管理。 / This thesis investigates the relationship between internal control、legal environment and income smoothing. The research sample is based on all listed China companies in Shanghai and Shenzhen Securities Exchange during 2009-2011. First, The empirical results show that the internal control quality is significantly related to income smoothing. It indicates that smoothing earnings is more prevalent for firms with poorer internal control quality. Next, the development of the area legal environment (population of lawyers) might influence the litigation risk of firms with income smoothing behaviors. Therefore, I further investigate how the extent of legal environment would influence the behaviors of income smoothing. The research results show that the extent to which legal environment development is significantly related to income smoothing behaviors. It means that managers are more likely to smooth earnings to reduce the litigation risk when the extent of legal environment development is high.

SyfteSyftet med denna uppsats är att undersöka hur revision av företag inom restaurangbranschen ser ut och få ökad förståelse för svårigheterna. Dess syfte är även att söka information om hur den interna kontrollen sköts i företag inom restaurangbranschen. Denna studie skall presentera intressanta åsikter om hur revision inom restaurangbranschen kan underlättas.  Bakgrund:    Att bevaka företagets tillgångar kan vara ett problemområde vilket kan existera i samtliga verksamma företag. Hos dessa utgör oftast intäkterna den största posten i företaget och det är därför viktigt att företaget har kontroll på denna post. Restaurangbranschen är en av de mest fuskbenägna branscherna, detta visar Skatteverkets granskning. Det finns en problematik med att se till att alla kontanter från försäljning verkligen hamnar i kassan. För att förebygga detta är det bra att ha ett system för intern kontroll. Metod:            I denna studie har den kvalitativa metoden använts för att uppnå uppsatsens syfte och besvara problemformuleringen. Studiens primärdata är baserade på personliga intervjuer med fem kvalificerade revisorer, som har erfarenhet av restaurangbranschen. Utöver detta har två restaurangägare och två skatterevisorer intervjuats för att få en djupare förståelse. Slutsats:          Det praktiska tillvägagångssättet vid revision av företag inom restaurangbranschen skiljer sig inte jämfört med andra branscher mer än att större fokus läggs på intäktsredovisningen. Med anledning av att restaurangbranschen i majoritet utgörs av mindre restaurangföretag som anses ha en större problematik med att ha en god intern kontroll utgör substansgranskning i regel tillvägagångssättet vid revision av företag inom restaurangbranschen. Det mesta tyder på att restaurangföretagets behov av systematisk intern kontroll beror till stor del av dess omsättning och ägarens roll i företaget. Den rimligaste tolkningen är att kontanthantering är det huvudsakliga bakomliggande problemområde inom restaurangbranschen. / Purpose:         The purpose of this thesis is to investigate auditing in the catering industry and to gain better understanding of the difficulties faced. Its purpose is also to seek detailed information on how a restaurants internal control is handled. This study will present interesting views on how the auditing process can be simplified in the catering business. Background: To monitor the company's assets can be a problem area which can exist in all operating companies. In these are usually revenues the major part within a company and it is therefore important that the company has control on this record. The catering business is one of the most cheating prone businesses; this is shown in a review done by the Swedish Tax Agency. There is a problem to ensure that all cash from sales actually end up at checkout. To prevent this, it is beneficial to have a system of internal control.  Method:         In this study, the qualitative method has been used to accomplish the purpose of the thesis and answer the problem statement. The studies primary data are based on face-to-face interviews with five qualified accountants, who have experience in the catering business. In addition to this, two restaurant owners and two tax accountants were interviewed in order to gain a deeper understanding of all the issues involved. Conclusion:    The practical approach in auditing firms in the catering business is no different compared to other businesses except greater focus on revenue recognition. Given that the majority of the catering business consists of smaller restaurant companies, they are considered to have a major problem with having a well functional internal control is substantive testing in general practices relating to the audit of companies in the catering industry. Most indications are that the restaurant company's need for systematic internal control depends to a large portion of its sales and owner's role in the company. The most reasonable interpretation is that cash management is the main underlying problem area in the catering business.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control. In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics. After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business. Therefore, we cannot see any reason for smaller companies not to have an internal control, as we understand that control is of paramount importance to protect their businesses against economic crimes of all kinds. We also believe that economic crime will increase and that it will find new ways, which means that this type of control system will become even more important in the future. Another support system for companies to detect inaccuracies has been the investigative accountant, but when the duty now will vanish for smaller businesses, we believe that internal control will become even more important to prevent economic crime. / Syftet med den uppsatsen var att undersöka om mindre företag kan undvika bokföringsbrott med en bra intern kontroll. Frågorna vi ställde oss är med andra ord om, och i så fall hur, företag kan undvika att en anställd begår ekonomisk brottslighet genom att ha en in-tern kontroll. Vi använde oss av en kvalitativ metod i den här uppsatsen och har därmed samlat in väsentlig information från olika intervjupersoner. Vi har även arbetat utifrån en induktiv ansats som innebär att vi har intervjuat personer utan att ha någon egentlig forskning att utgå från. Metoden utgörs även av ett hermeneutiskt tolkande perspektiv vilket innebär att vi gör olika tolkningar utifrån referensramen och empirin. Efter genomförd studie kom vi fram till att allt tyder på att även mindre företag behöver en intern kontroll för att kunna skydda sin verksamhet. Vi kan inte se att det finns någon anledning för mindre företag att inte ha en intern kontroll då vi förstått att kontrollen är av oerhörd stor vikt för att skydda sitt företag mot ekobrott av alla dess slag. Då vi även tror att den ekonomiska brottsligheten kommer att öka och att den kommer finna nya vägar så blir kontrollerna ännu viktigare i framtiden. En annan hjälp för företagen att upptäcka felaktigheter har varit revisorns granskande men då revisorplikten nu kommer att försvinna för mindre företag så tror vi att den interna kontrollen kommer få ännu större betydelse för att gardera sig mot felaktigheter.

Tyrimo objektas – vidaus auditas įmonėse. Tikslas – išanalizavus įmonių vidaus audito teorinius ir praktinius ypatumus, nustatyti problemas, bei pasiūlyti jų sprendimo būdus ir tobulinimo kryptis. Darbo uždaviniai. Nustatytam tikslui pasiekti, sprendžiami tokie uždaviniai: • išnagrinėti vidaus audito sampratą ir nustatyti jos kitimą; • išnagrinėti vidaus audito tikslus bei uždavinius; • išanalizuoti vidaus audito etapų nuoseklumą ir naudotinas audito procedūras; • Kauno įmonėse atlikti empirinį tyrimą, siekiant nustatyti vidaus audito praktines problemas, bei išsiaiškinti vidaus audito atlikimo etapus bei procedūras; • pateikti problemų sprendimo būdus ir pasiūlymus vidaus audito procesui tobulinti. Tyrimo metodai: mokslinės ir ekonominės literatūros analizė ir sintezė, loginė analizė, palyginimas, anketinė apklausa, grafinis vaizdavimas. Išanalizavus vidaus audito teoriją, bei atlikus praktinį tyrimą, nustatytos ir išanalizuotos šios srities problemos, bei pateikti jų sprendimo būdai ir pasiūlymai vidaus audito procesui tobulinti. / Research object is internal audit in company. Research aim is to analyze theoretical and practical internal audit peculiarity, to identify the problems and offer the solutions and development ways of internal audit. Objectives. To achieve the aim we have to solve these objectives: • To analyze the conception of internal audit and its variation. • To research inter audit aims and objectives; • To analyze internal audit stages consistency and useful procedures; • To make empirical research in companies of Kaunas, in purpose to determine practical problems and to clear internal audit stages and procedures in the companies; • To identify decisional ways of defined problems and give the improvement proposals for internal audit process. The methods of the research: scientific and normative literature analyzes, logical analyzes, syntheses, comparison, questionnaire survey, graphical representation. After analyzing internal audit theory, and making practical research, it was defined and analyzed internal audit problems, and given decisional ways of defined problems and improvement proposals for internal audit process.

Final research for Master’s Degree includes: pages-70, illustrations-13, references-61, appendixes-5, language-Lithuanian. The object of the research: Internal audit in Lithuanian Municipalities. The purpose of research: to analyze the essence of the internal audit, to investigate the state of internal audit in municipalities of Lithuania, ascertaining problems of the internal control, as the main object of internal audit in municipalities Objectives of research:  to analyze the conception, purpose and objectives of internal audit;  to analyze the stages of internal audit;  to investigate the state of internal audit in municipalities of Lithuania;  to establish main problems of internal audit and their reasons in municipalities of Lithuania;  to ascertain problems of internal control system evaluation in municipalities and to present possible ways for problem’s solution;  to suggest the internal control system model, which would help for internal auditors to value internal control operation, as the main object of internal audit in municipalities and to clarify better understanding of possible control components and their establishment and evaluation problems;  to evaluate internal control, based on suggested evaluation model, as the main object of internal audit in municipalities. Methods of research: analysis of scientific and standard literature references, questionnaire, logical analysis, comparable analysis, summing-up, assembling... [to full text]

Vidaus kontrolė yra sistema su bendra įmonės kultūra ir individualia kontrolės veikla, kurią atlieka kiekvienas įmonės darbuotojas, vadovams vadovaujant bei vidaus auditui prižiūrint. Tuo tarpu vidaus audito tikslas - prižiūrėti vidaus kontrolės sistemą ir siekti, kad sistema funkcionuotų kuo ekonomiškiau, efektyviau ir rezultatyviau. 2003 metais, priėmus Lietuvos Respublikos vietos savivaldos įstatymo pakeitimo įstatymą, sukurta teisinė bazė nuo 2004 m. sausio 1 d. įdiegti savivaldybėse vidaus ir išorės audito sistemą. Steigiama centralizuota savivaldybės vidaus audito tarnyba. Darbo pagrindinis tikslas - atlikti vidaus kontrolės ir vidaus audito Utenos apskrities savivaldybėse lyginamąją analizę, pateikti išvadas ir rekomendacijas vidaus kontrolės ir vidaus audito sistemų tobulinimui. Šiam tikslui pasiekti buvo atliktas tyrimas Utenos apskrities savivaldybėse. Nagrinėtos sritys: CVAT darbo organizavimas, SVAT darbo planavimas, vidaus audito atlikimas, vidaus audito ataskaitos, CVAT personalo ištekliai, CVAT darbuotojų kvalifikacijos tobulinimas. Pagal vienodus kriterijus atlikus lyginamąją analizę, padaryta išvada, kad daugelyje Utenos apskrities savivaldybių CVAT akivaizdus darbuotojų trūkumas, daugelyje VAT nesuformuotos tarnybos. Atlikto tyrimo gauti rezultatai iš dalies leido patvirtinti darbo pradžioje iškeltą hipotezę “Vidaus kontrolės ir vidaus audito sistemos Utenos apskrities savivaldybėse yra silpnos”. / Internal control is a system with a common enterprise's culture and individual control activity, which is being fulfiled by each worker, directed by the head and supervised by internal audit. Meanwhile, the aim of the internal audit is to supervise control system and try to achieve the system to functionate more economical way, more effective and resultant. In 2003, when was passed the amendment the law of the Republic of Lithuania on local self- government, was introduced legislation to spread internal and external audit system in local governments from 1 January, 2004. Establishing centralized local government's internal audit service. The main aim of the work - to carry out internal control's and internal audit's comparable analysis in Utena's district local governments, to present conclusions and recomendations for inprovement of internal control and internal audit systems. To reach this aim there was caried out research in Utena's district governments. Investigated fields: work organisation of the centralized internal audit service, centralized internal audit service's work layout, internal audit perfomance, internal audit reports, centralized internal audit service's staff sources, centralized internal audit service's workers' qualification improvement. After was made comparable analysis according to same criterions, drawn a conclusion, which says that in many Utena's district governments centralized internal audit service's obvious shortage of workers, in many... [to full text]

Graduate work of master’s studies of 73 pages, 8 pictures, 2 tables, 70 references, 8 appurtenances. The paper is written in Lithuanian. KEY WORDS: internal audit, internal control, municipality, risk, Europe Union funds. Research object – internal audit in the municipality. Research aim – to examine the internal audit situation, its performance in the municipality, present problems and solutions of internal audit, position to internal audit. Research objectives: • to analyze the internal audit concept, types and the realm of activities, to perform the internal audit theoretical analysis; • to examine the internal audit evolve in Lithuania as well as international regularitions; • to analyze the internal audit situation activities, the internal audit in the enterprise; • to play respondent poll, to evaluate personel position to internal audit work in the municipality; • to analyze the internal audit organization postulates, aims and spreads in the municipality; • to present of internal audition actual the actual boucle betterment in the municipality. Researh methods – analysis of normative documents which regulate internal audit, monograph, logical analysis, describing analysis, contrast analysis, generalization. Researh time – 1995 – 2005 years; October – December of 2004 year accomplished personel of questionnaires research, with the view of see personel position to internal audit in the municipality. The internal audit is very important to Lithuanian it was of Europe... [to full text]