Bakgrund: Under 2000-talet har ett antal skandaler skakat om revisionsbranschen, både inom den privata och den offentliga sektorn. Detta har väckt ett intresse för att undersöka hur revisionen går till inom dessa två sektorer. Tidigare forskning som jämför revision inom den privata sektorn med statlig revision är begränsad, vilket motiverar den här undersökningen då en sådan jämförelse kan ge större kunskap kring huruvida företag och myndigheter är föremål för samma nivå av granskning. Vidare är granskningsprocessens påverkan på revisionskvaliteten ett relativt outforskat område, vilket motiverar undersökningen ytterligare. Syfte: Undersökningen jämför granskningsprocessen för revision inom den privata sektorn med granskningsprocessen för statlig revision, i en svensk kontext. Syftet är att undersöka huruvida det finns skillnader eller likheter i hur granskningsprocessen är utformad mellan de två sektorerna, och vidare vad eventuella skillnader eller likheter kan ha för påverkan på revisionskvaliteten inom respektive sektor. Metod: Undersökningen har en induktiv utgångspunkt, och utförs i form av en innehållsanalys bestående av en dokumentgranskning och intervjuer. I dokumentgranskningen ställs relevant lagstiftning, gransknings-standarder, och styrdokument för kvalitetskontroll för de två sektorerna mot varandra. Ett antal intervjuer görs även med revisorer från KPMG och Riksrevisionen, som representerar revision inom den privata respektive den offentliga sektorn. Slutsats: Resultatet visar att granskningsprocessen till stor del ser likadan ut, men att det finns ett antal skillnader som framför allt har att göra med mer långtgående krav på rapportering för myndigheter. Detta kan förklaras med att agent-problematiken är större inom den offentliga sektorn, vilket i sin tur leder till en mer omfattande granskning för den statliga revisionen. God revisionskvalitet kommer av efterföljelse av lagar och regler, samt revisionsstandarder. Den privata sektorn har mer detaljerad lagstiftning, och därmed fler aspekter att beakta för att uppnå god revisionskvalitet. Vad gäller revisionsstandarder är dessa likartade, varför båda sektorerna har samma utgångsläge för att uppnå revisionskvalitet och undvika revisions-misslyckanden. / Background: During the 21st century, a number of scandals have shaken the audit industry - both within the private and the public sector. There is an increasing interest in knowing how the audit process is designed within these two sectors. Previous research comparing private sector audits to public sector audits is scarce; this motivates an investigation such as this one, because a comparison could provide insight into whether corporations and government agencies are subject to the same level of scrutiny. Further, the impact of the audit process on audit quality is a relatively unexplored area of research, which motivates the study even more. Purpose: The investigation compares the review process of private sector audits with the review process of public sector audits, within a Swedish context. The purpose is to find out whether there are differences or similarities in the review process between these two sectors, and if these potential differences could affect the audit quality of the sectors respectively. Method: The investigation has an inductive starting point, with a content analysis of a document review and interviews. The document review compares relevant laws, standards for the review process, and regulations of quality control, for each of the sectors. A number of interviews are carried out with auditors from KPMG and Riksrevisionen (Swedish NAO). The participants are representatives for auditors in the private sector and the public sector respectively. Conclusion: The findings show that the review process overall is very similar, but that there are a number of differences that mostly have to do with the more extensive reporting requirements for the public sector. This could be explained by the fact that the principal-agent problem is more complex within the public sector, which, in turn, leads to a more extensive review in the public sector audit. Audit quality comes from following laws and regulations, as well as audit standards. The private sector has more detailed audit laws, and thereby more aspects to consider in order to achieve good audit quality. The audit standards are similar in the private and the public sector, indicating that they have the same starting ground for achieving audit quality and avoid audit failures.

This article begins with a review of the effect of public sector corruption and its causes. It explains the role of supreme audit institutions (SAI) in anti-corruption initiatives. The author ends with strategic recommendations for anti-corruption initiatives within SAIs including reducing the opportunities and incentives for corruption, increasing the cost of corrupt behavior and changing public expectations that cases of corruption will be successfully prosecuted. / Este artículo principia con una síntesis de los efectos de la corrupción en el sector público y las causas de la corrupción. Explica luego el papel de las instituciones supremas de auditoría (ISA) en las iniciativas de anticorrupción. El autor finaliza con recomendaciones para las estrategias de anticorrupción en las cuales las ISA deben centrarse, que incluyen la reducción de las oportunidades y de los incentivos para la corrupción, el aumento del costo previsto del comportamiento corrupto y la transformación de las expectativas públicas al asegurar que los casos de corrupción serán procesados con éxito.

A presente pesquisa discute a legitimação da autoridade de normatização da contabilidade aplicada ao setor público para a Secretária do Tesouro Nacional (STN), a atuação dos Tribunais de Contas no processo de convergência às International Public Sector Accounting Standards (IPSAS) e a preparação para a atuação com Auditoria Financeira em municípios. A convergência para normas internacionais de contabilidade levou ao questionamento da autoridade na regulação contábil aplicada ao setor público em meados de 2009, e passou a demandar a estruturação da função de Auditoria Financeira no nível sub-nacional, dada a necessidade de consolidação do Balanço do Setor Público Nacional (BSPN) e a expectativa de melhoria do grau de accountability. Procedeu-se análise documental e foram realizadas 25 entrevistas com atores chave. A resposta dos diversos Tribunais de Contas quanto ao processo de Auditoria Financeira tem sido incentivar a criação de Controles Internos nos municípios / This research discusses the legitimation of authority on accounting standardization applied to the public sector to the Treasury (STN), the role of Courts of Accounts in the process of convergence with International Public Sector Accounting Standards (IPSAS) and the preparation for the acting with Financial Audit on municipalities. The convergence with international accounting standards led to the questioning of the authority on the accounting regulation applied to the public sector in mid-2009, and went on to demand the structuring of the Financial Audit function in the sub-national level, given the need to consolidate the Whole of Government Acounts (BSPN) and the expectation of improving the level of accountability. Proceeded to documental analysis and were carried out 25 interviews with key actors from the reform process. The response of the various Courts of Accounts on the financial audit process has been encouraging the creation of Internal Control in municipalities

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2017-04-19T15:33:22Z No. of bitstreams: 1 Rodrigo Vargas Laureano_.pdf: 869128 bytes, checksum: a3d5bbe7b2f89ed30a118d117b4b0356 (MD5) / Made available in DSpace on 2017-04-19T15:33:22Z (GMT). No. of bitstreams: 1 Rodrigo Vargas Laureano_.pdf: 869128 bytes, checksum: a3d5bbe7b2f89ed30a118d117b4b0356 (MD5) Previous issue date: 2017-01-13 / Nenhuma / As Organizações Superiores de Auditoria, tais como os Tribunais de Contas, possuem uma relevante função no que tange à Governança Pública. Neste contexto, o presente estudo teve como objetivo identificar os fatores explicativos em relação aos Pareceres Prévios emitidos pelo TCE-RS nos processos de prestação de contas dos Prefeitos Municipais. A análise das evidências foi realizada à luz da Nova Teoria Institucional, na perspectiva de Douglass North. Essa que pressupõe que o objetivo das instituições é estabelecer uma estrutura de interação humana capaz de reduzir a incerteza nas relações em uma dada sociedade. Em outras palavras, as Instituições configuram-se como regras formais e informais, que estruturam as ações organizacionais. Nesta pesquisa, as regras formais referem-se aos aspectos regimentais relacionados aos processos de prestação de contas. De outra parte, as regras informais correspondem aos procedimentos não normatizados que, eventualmente, podem representar constrangimentos ao TCE-RS para a emissão de Parecer Prévio Desfavorável. Com base na revisão da literatura teórica e empírica foram formuladas 2 hipóteses principais, complementadas por um conjunto de 12 subhipóteses. As hipóteses foram testadas a partir de variáveis relacionadas às regras formais e de variáveis relacionadas às regras informais, sendo estimados modelos de regressão logística, cuja variável dependente binária é o Parecer Prévio emitido: Favorável ou Desfavorável. Foram examinados 3.968 processos relativos aos exercícios de 2005 a 2012 dos 496 municípios gaúchos. Os resultados indicam que as decisões do TCE-RS, em relação ao Parecer Prévio, são influenciadas por regras formais e por regras informais. Os aspectos formais referem-se à LRF e às inconformidades apontadas pelos Auditores. Enquanto que os aspectos informais dizem respeito à forma de provimento do Relator do Processo, à condição socioeconômica do Município e ao tempo de existência do mesmo. Aspectos relacionados ao tamanho e à localização do Município, bem como ao Partido do Prefeito, também foram testados, porém não apresentaram significância estatística. Este estudo permite que a sociedade conheça o TCE-RS, bem como os elementos que influenciam no seu processo decisório. Além disto, fornece subsídios para a discussão relativa à dicotomia existente entre a prevalência dos aspectos técnicos ou não técnicos nas decisões do órgão. / The Supreme Audit Institutions, such as Audit Courts, have a relevant role regarding Public Governance. In this context, this research has the aim to identify the factors with probability of explanation in relation to Pareceres Prévios (Previous Feedback) issued by TCE-RS in the processes concerning the provided accounts by Municipal mayors. The analysis of the evidence was carried by the light of New Institutional Theory, on Douglass North’s perspective, which presupposes that the aim of the institutions is to establish a structure of human interaction capable of reducing uncertainty in relationships in a given society. In other words, the Institutions are framed as formal and informal rules, which give foundation to the organizational actions. In this research, the formal rules refer to the regimental aspects related to provided accounts processes. The informal rules refer to non-standard procedures that may eventually represent constraints to TCE-RS for the issurance of an unfavorable Parecer Prévio. Based on the review of the theoretical and empirical literature, two main hypotheses were formulated, complemented by a set of twelve sub-hypotheses. The hypotheses were tested from variables related to formal rules and variables related to informal rules, and a logistic regression model is estimated, whose binary dependent variable is the Parecer Prévio issued: Favorable or Unfavorable. Were examined the processes related to the years 2005 to 2012 of 496 municipalities of the State of Rio Grande do Sul, 3,968 cases in total. The results of the estimated final model indicate that the decisions of the TCE-RS, in relation to the Parecer Prévio, are influenced by formal rules and by informal rules. The formal aspects refer to the Fiscal Responsability Law and to the nonconformities pointed out by the Audit Teams. While the informal aspects concern the form of provision of the Magistrate rapporteur of the process and the age, the socioeconomic condition of the Municipalities and the time of existence of the Municipalities. Aspects related to size and localization of the Municipality, as well as to the Mayor's Political Party, were also tested, but were not statistically significant. This research allows the society to know the TCE-RS, as well as the elements that influence its decision-making process. In addition, it provides an important contribution to the discussion of the dichotomy between the prevalence of technical or non-technical aspects in the decisions of TCE-RS.

A presente pesquisa discute a legitimação da autoridade de normatização da contabilidade aplicada ao setor público para a Secretária do Tesouro Nacional (STN), a atuação dos Tribunais de Contas no processo de convergência às International Public Sector Accounting Standards (IPSAS) e a preparação para a atuação com Auditoria Financeira em municípios. A convergência para normas internacionais de contabilidade levou ao questionamento da autoridade na regulação contábil aplicada ao setor público em meados de 2009, e passou a demandar a estruturação da função de Auditoria Financeira no nível sub-nacional, dada a necessidade de consolidação do Balanço do Setor Público Nacional (BSPN) e a expectativa de melhoria do grau de accountability. Procedeu-se análise documental e foram realizadas 25 entrevistas com atores chave. A resposta dos diversos Tribunais de Contas quanto ao processo de Auditoria Financeira tem sido incentivar a criação de Controles Internos nos municípios / This research discusses the legitimation of authority on accounting standardization applied to the public sector to the Treasury (STN), the role of Courts of Accounts in the process of convergence with International Public Sector Accounting Standards (IPSAS) and the preparation for the acting with Financial Audit on municipalities. The convergence with international accounting standards led to the questioning of the authority on the accounting regulation applied to the public sector in mid-2009, and went on to demand the structuring of the Financial Audit function in the sub-national level, given the need to consolidate the Whole of Government Acounts (BSPN) and the expectation of improving the level of accountability. Proceeded to documental analysis and were carried out 25 interviews with key actors from the reform process. The response of the various Courts of Accounts on the financial audit process has been encouraging the creation of Internal Control in municipalities

Magistro baigiamajame darbe išanalizuota į veiklos audito specialistų veiklą nukreipta kompetencija, jos turinys ir pripažinimas Europos AAI, įvertintas Europos AAI atstovų požiūris į veiklos audito specialistų sertifikavimo galimybę. Pirmoje darbo dalyje atskleista veiklos audito samprata, vieta ir reikšmė audito sistemoje, Europos AAI veiklos audito raida bei esminiai veiklos audito bruožai. Antroje dalyje atskleista veiklos audito specialistų samprata, kompetencija ir strateginiai individo kompetencijos tobulinimo būdai. Trečioje dalyje nustatomi į veiklos audito specialistus nukreiptos kompetencijos elementai: asmeninės savybės, žinios ir įgūdžiai, išsilavinimas, darbo patirtis, audito patirtis, auditorių mokymai. Ketvirtoje dalyje įvertinami į veiklos audito specialistų veiklą nukreipti kompetencijos elementai bei palyginamas šių kompetencijos elementų pripažinimas Europos AAI, nustatomi Europos AAI atstovų požiūriai į veiklos audito specialistų sertifikavimo galimybę. / The goal of master’s thesis is to analyse performance audit specialists competence, its content which is pointed to their activity, appreciation by Europe’s SAI and evaluate Europe’s SAI representatives attitude towards the possibility to certificate the performance audit specialists. In the first part of master’s thesis performance audit conception, its place and significance in the audit system, Europe’s SAI evolution of performance audit and fundamental performance audit features are revealed. In the second part of master’s thesis author unclosed the conception of performance audit specialists, competence and strategic individual competence development methods. In the third part of master’s thesis it is determined the performance audit specialists competence elements of content: personal features, knowledge, skills, background, work experience, audit work experience, auditor’s education. In the fourth part of master’s thesis the author evaluated performance audit specialists elements of competence and compared appreciation of these competence elements by different Europe’s SAI, defined Europe’s SAI attitudes towards the possibility to certificate performance audit specialists.