In this thesis I focus on the audit of financial statements from the perspective of the auditor. The first part contains the definition of basic theoretical concepts in this area and a description of audit procedures. This knowledge is used in the practical part for audit verification of operations with fixed assets in a particular entity. According to the findings I draw conclusions and proposals for solutions of deficiencies.

The problem of this study was to determine the relationship between the nature of an individual's self-concept and belief system to his orientation toward internal versus external control of reinforcement. This study was designed to investigate the relationship of two variables, self-concept and open versus closed belief system, to a third variable, locus of control.

Cannot copy abstract

The present auditing environment involves increasing audit costs and potential legal liability. Increasing audit costs mandate methods to make the audit more efficient, while the credibility of audited financial statements depends on audit effectiveness. Internal accounting control evaluation impacts both the efficiency and effectiveness of the audit process since this judgment establishes a basis for determining the timing, nature and amount of auditing procedures to be performed. Results of previous research, however, have indicated that variance does exist in auditors' evaluations of internal controls. While individual differences have been given as an explanation of the variance, no research has successfully isolated which individual differences relate to differences in judgment. This study examined the possibility that cognitive style, defined as the mode of processing which individuals use in their perceptual activities, was an individual difference which could explain some of the variance in internal control judgments. The Myers-Briggs Type Indicator (MBTI) was used to measure the cognitive style of auditors. A second instrument, an audit judgment case, was prepared by the researcher to elicit (1) an auditor's estimate of the reliability of internal controls in a computerized payroll application, and (2) his assessment of the perceived relevance of case information to his reliability judgment. Ninety auditors attending training sessions held by six Dallas CPA firms completed the MBTI and case description. These instruments were administered by the researcher during the Summer of 1984. The participants were primarily senior-level auditors with three years' experience. The statistical methods used in this study included the t-test and ANOVA. Results of the study indicated lack of consensus in the internal control reliability estimates of the participants. Differences were noted in the information the sensing and intuitive types identified as important to their reliability estimates. The number of cues identified as important by the participants was not significantly related to their perceptual mode (sensing or intuitive) or to their internal control reliability judgment.

No description available.

Rinkos sąlygomis kiekviena įmonė siekia užimti ir išlaikyti geriausią rinkos dalį. Viena iš priemonių tai pasiekti – efektyvi įmonės vidaus kontrolė. Stiprėjant konkurencijai, sparčiai plėtojantis ir keičiantis technologijoms, taip pat sudėtingėjant verslo projektams bei didėjant verslo įvairovei, įmonės valdymas tampa vis sudėtingesnis. Todėl ir įmonės vidaus kontrolė tampa vis sudėtingesnė problema. Gera įmonės vidaus kontrolės sistema – vienas iš efektyvios tos įmonės veiklos garantų. Lietuvai įstojus į Europos Sąjungą ir sparčiai augant ekonomikai, organizacijos ieško naujų galimybių, plečiasi veiklos mastas, todėl susiduriama su naujomis rizikos rūšimis. Įmonė, norėdama pasiekti kuo geresnių veiklos rezultatų, turi išnaudoti visus galimus resursus. Tokiomis aplinkybėmis įmonei neturint efektyvios vidaus kontrolės sistemos gali būti sudėtinga įgyti konkurencinį potencialą Europos Sąjungoje. XX a. pab. iš pasaulyje pasklidusių stambių finansinių skandalų: Enron, Worldcom, Ahold ir Parmalat ir kt., matyti, kad neturinčios vidaus kontrolės sistemos įmonės yra pasmerktos žlugti. Šie bankrotai taip pat parodė, kad vidaus kontrolės reglamentavimas yra nepakankamas. Tačiau šiandieninė per pasaulį nuvilnijusi krizė parodė, kad įmonių vidaus kontrolė nesugebėjo atskleisti esminių įmonėms gresiančių verslo rizikų ir sumažinti tiek, kad jos taptų priimtinos. Be to, įmonių valdymo sistemos nesugebėjo skubiai įgyvendinti antikrizinių priemonių. Tai lėmė šios problemos nagrinėjimo... [toliau žr. visą tekstą] / In the market environment every company is seeking to obtain and maintain the best market share. One of the mechanisms in achieving this goal is an effective internal control of the company. With growing competition, fast development and introduction of new technologies, progressing complexity of business projects, and enlarging business diversity, company management is becoming increasingly more complicated. Consequently, company internal control is becoming a more and more complicated task. A good company internal control system is one of the guarantees of effective company business. Following Lithuanian accession to the EU the economy grows fast and organisations look for new courses of action, expand the scope of their activities and thus face new types of risk. To achieve the best possible results a company must exploit all possible resources. Under such circumstances it may be difficult to acquire a competitive potential in the European Union unless there is an efficient internal control in place. Huge financial scandals of the end of the 20th century, such as Enron, WorldCom, Ahold, Parmalat, etc. made it obvious that companies without an internal control system are destined to die. Moreover, those bankruptcy cases revealed insufficient regulation of internal control. The current global crisis showed that corporate internal control failed to reveal major business risks faced by companies and to minimize such risks to an acceptable level. Likewise, corporate... [to full text]

nÃo hà / O desenvolvimento das tecnologias, nos seus mais variados campos, à alicerÃado pela pesquisa cientÃfica. à ela que fomenta as grandes inovaÃÃes que refletem na melhoria de vida das pessoas. No Brasil, a pesquisa à realizada, principalmente, pelas Universidades Federais, com recursos da UniÃo e convÃnios com organizaÃÃes privadas. Entretanto, esses grandes investimentos precisam e devem ser monitorados por mecanismos de controle interno e externo. Nas Universidades Federais, o Tribunal de Contas da UniÃo e a Controladoria Geral da UniÃo realizam o controle externo, subsidiado pelo sistema de controle interno de cada InstituiÃÃo. O Conselho de Curadores (CONCUR) da Universidade Federal do Cearà (UFC) à um ÃrgÃo consultivo de deliberaÃÃo coletiva, integrante da AdministraÃÃo Superior da UFC, que tem como finalidade exercer as atribuiÃÃes de fiscalizaÃÃo econÃmico-financeira da InstituiÃÃo, acompanhando toda a sua execuÃÃo orÃamentÃria. Embora tenha sido instituÃdo para tal funÃÃo, a AdministraÃÃo Superior da UFC estuda ampliar os trabalhos do CONCUR para alcanÃar outros setores considerados importantes. Desta forma, esta dissertaÃÃo objetiva discutir a percepÃÃo que a AdministraÃÃo Superior da UFC tem acerca do novo papel do Conselho de Curadores como ÃrgÃo de controle interno, apÃs a criaÃÃo da Auditoria Interna, verificando se hà sobreposiÃÃo de trabalhos ou conflitos de competÃncia e investigar que alteraÃÃes sÃo planejadas para o CONCUR e como serÃo implementadas, na prÃtica, com foco na visÃo integrada dos atos de auditoria. O mÃtodo de abordagem da pesquisa foi exploratÃrio e descritivo, com tÃcnicas de pesquisa documental e bibliogrÃfica, observaÃÃo direta e entrevistas. A populaÃÃo pesquisada se limitou a integrantes da AdministraÃÃo Superior ligados direta ou indiretamente ao controle interno da UFC. MudanÃas na atuaÃÃo do Conselho de Curadores, de fato, estÃo sendo estudadas, inclusive respaldadas por modificaÃÃes substanciais no prÃprio Regimento da Curadoria. Entretanto, propor alteraÃÃes significativas para os trabalhos de um ÃrgÃo como a Curadoria nÃo à tarefa simples. Hà toda uma estrutura material e humana que deve acompanhar tais mudanÃas. Desta forma, percebemos que ainda nÃo hà conclusÃes definitivas por parte da AdministraÃÃo Superior, sobre o novo perfil e a nova forma de atuaÃÃo deste importante ÃrgÃo deliberativo superior. / O desenvolvimento das tecnologias, nos seus mais variados campos, à alicerÃado pela pesquisa cientÃfica. à ela que fomenta as grandes inovaÃÃes que refletem na melhoria de vida das pessoas. No Brasil, a pesquisa à realizada, principalmente, pelas Universidades Federais, com recursos da UniÃo e convÃnios com organizaÃÃes privadas. Entretanto, esses grandes investimentos precisam e devem ser monitorados por mecanismos de controle interno e externo. Nas Universidades Federais, o Tribunal de Contas da UniÃo e a Controladoria Geral da UniÃo realizam o controle externo, subsidiado pelo sistema de controle interno de cada InstituiÃÃo. O Conselho de Curadores (CONCUR) da Universidade Federal do Cearà (UFC) à um ÃrgÃo consultivo de deliberaÃÃo coletiva, integrante da AdministraÃÃo Superior da UFC, que tem como finalidade exercer as atribuiÃÃes de fiscalizaÃÃo econÃmico-financeira da InstituiÃÃo, acompanhando toda a sua execuÃÃo orÃamentÃria. Embora tenha sido instituÃdo para tal funÃÃo, a AdministraÃÃo Superior da UFC estuda ampliar os trabalhos do CONCUR para alcanÃar outros setores considerados importantes. Desta forma, esta dissertaÃÃo objetiva discutir a percepÃÃo que a AdministraÃÃo Superior da UFC tem acerca do novo papel do Conselho de Curadores como ÃrgÃo de controle interno, apÃs a criaÃÃo da Auditoria Interna, verificando se hà sobreposiÃÃo de trabalhos ou conflitos de competÃncia e investigar que alteraÃÃes sÃo planejadas para o CONCUR e como serÃo implementadas, na prÃtica, com foco na visÃo integrada dos atos de auditoria. O mÃtodo de abordagem da pesquisa foi exploratÃrio e descritivo, com tÃcnicas de pesquisa documental e bibliogrÃfica, observaÃÃo direta e entrevistas. A populaÃÃo pesquisada se limitou a integrantes da AdministraÃÃo Superior ligados direta ou indiretamente ao controle interno da UFC. MudanÃas na atuaÃÃo do Conselho de Curadores, de fato, estÃo sendo estudadas, inclusive respaldadas por modificaÃÃes substanciais no prÃprio Regimento da Curadoria. Entretanto, propor alteraÃÃes significativas para os trabalhos de um ÃrgÃo como a Curadoria nÃo à tarefa simples. Hà toda uma estrutura material e humana que deve acompanhar tais mudanÃas. Desta forma, percebemos que ainda nÃo hà conclusÃes definitivas por parte da AdministraÃÃo Superior, sobre o novo perfil e a nova forma de atuaÃÃo deste importante ÃrgÃo deliberativo superior.

<p>Nowadays, there exist two reporting regimes, rules-based and principle-based (comply-or-explain). In the rules-based environment, researchers have studied the relationship between internal control quality and accounting quality. Prior studies have suggested that reports on internal control are an effective way for investors to evaluate the quality of the firm‟s internal control. By having a sound system of internal control, it creates reliance upon the firm‟s financial reporting. Therefore, the condition of internal control has direct connection to the investors‟ decision making.  In  U.S., where the corporate governance has been known to be typically rules-based, most researches have shown a positive relationship between internal control reporting and accounting quality. In the comply-or-explain reporting regime, there has only been one research as far as we know, that investigates the relationship between internal control reporting and accounting quality. The research took place in Netherlands; their study provided positive association between internal control  reporting quality and accounting quality, particularly earnings quality. The result is consistent with other research in rules-based regime.    The Swedish code has  been enacted for  five years and it is in the same regime as Netherlands. However, under current Swedish code, we are not aware of any empirical research  that  has taken place to address the effectiveness of the code. Therefore, we conducted the study with 152 firms listed on Swedish NASDAQ OMXS to test internal control reporting quality and accounting quality. We used proxies for internal control reporting quality: effectiveness statement of  internal control, internal control reporting score and internal control proportion. Simultaneously, we use discretionary accruals as a proxy of accounting quality. Our result showed a negative significant relationship between internal control reporting score and discretionary accruals but this relationship is quite weak and sensitive. It is broken with the presence of one more variable in regression, such as size variable. The result could not give any evidence for relationships between either effectiveness statements or extent of internal control reporting with discretionary accruals. Although, the relationship between internal control reporting score and discretionary accruals is not tight, it still encourage the  notion  that firms with good internal control report will improve their accounting quality. Our research contributes knowledge to wide-range of concerned parties. Moreover, it also suggests valuable ideas for further studies in the same area.</p>

Nowadays, there exist two reporting regimes, rules-based and principle-based (comply-or-explain). In the rules-based environment, researchers have studied the relationship between internal control quality and accounting quality. Prior studies have suggested that reports on internal control are an effective way for investors to evaluate the quality of the firm‟s internal control. By having a sound system of internal control, it creates reliance upon the firm‟s financial reporting. Therefore, the condition of internal control has direct connection to the investors‟ decision making.  In  U.S., where the corporate governance has been known to be typically rules-based, most researches have shown a positive relationship between internal control reporting and accounting quality. In the comply-or-explain reporting regime, there has only been one research as far as we know, that investigates the relationship between internal control reporting and accounting quality. The research took place in Netherlands; their study provided positive association between internal control  reporting quality and accounting quality, particularly earnings quality. The result is consistent with other research in rules-based regime.    The Swedish code has  been enacted for  five years and it is in the same regime as Netherlands. However, under current Swedish code, we are not aware of any empirical research  that  has taken place to address the effectiveness of the code. Therefore, we conducted the study with 152 firms listed on Swedish NASDAQ OMXS to test internal control reporting quality and accounting quality. We used proxies for internal control reporting quality: effectiveness statement of  internal control, internal control reporting score and internal control proportion. Simultaneously, we use discretionary accruals as a proxy of accounting quality. Our result showed a negative significant relationship between internal control reporting score and discretionary accruals but this relationship is quite weak and sensitive. It is broken with the presence of one more variable in regression, such as size variable. The result could not give any evidence for relationships between either effectiveness statements or extent of internal control reporting with discretionary accruals. Although, the relationship between internal control reporting score and discretionary accruals is not tight, it still encourage the  notion  that firms with good internal control report will improve their accounting quality. Our research contributes knowledge to wide-range of concerned parties. Moreover, it also suggests valuable ideas for further studies in the same area.

Магистерская диссертация посвящена комплексному исследованию актуальных научных исследований в области внутреннего аудита налоговых органов. Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе исследован понятийный аппарат термина "внутренний контроль налоговых органов". Во второй главе проведён анализ и оценка состояния внутреннего аудита налоговых органов по материалам УФНС России по ЯНАО. Третья глава посвящена совершенствованию внутреннего аудита налоговых органов в Российской Федерации. / The master's thesis is devoted to a comprehensive study of relevant scientific research in the field of internal audit of tax authorities.Final qualification work consists of introduction, three chapters, conclusion and list of sources used. In the second chapter conducted an analysis and assessment of the internal audit of the tax authorities based on the Federal Tax Service of Russia for YANAO. The third chapter is devoted to improving the internal audit of tax authorities in the Russian Federation.