The thesis deals with comparison of external and internal audit of financial reporting. Both disciplines were initially compared theoretically and described procedures were then applied in the form of performing an audit of a chosen company called XY. In conclusion main differences as well as congruencies were summarized.

L’entreprise actuelle redéfinit ses enjeux liés à la mondialisation, au respect du cadre légal et normatif et à la compétitivité de l'environnement économique. Cela nécessite de nouveaux outils de reporting afin de produire, partager et échanger les informations ; en effet, les entités se tournent inéluctablement vers l’utilisation des technologies d’information et de communication, pour faciliter la transmission des données et la prise de décision. Cependant, les technologies de l'information et de la communication changent l'art du contrôle dans les organisations. Face à ce contexte, les auditeurs financiers ne peuvent plus ignorer le phénomène de l'informatisation des entreprises devenue de plus en plus complexe. C’est dans ce cadre que je propose cette thèse qui tend à démontrer que le métier des auditeurs va changer pour s’adapter à la fois aux systèmes d’information des entités auditées et aux technologies utilisées dans la mission d’audit. Pour y parvenir, dans un premier temps, je procède à l'exposé de l'état actuel du rôle des auditeurs, de leur environnement de travail et des systèmes d'information qui les accompagnent, en présentant les déterminants d’acceptation de cette technologie. Dans un deuxième temps, je montre que cela implique un modèle à suivre afin d’améliorer la productivité décisionnelle des auditeurs financiers. / The current company realigns its stakes linked to globalization, respecting legal and normative surroundings and the competitiveness of an economical context. New reporting tools are required, in order to produce, share, and exchange data. Indeed, the entities inevitably turn to the use of information and communication technologies, to make the transmission of data easier, and to facilitate the decision-making. However, information and communication technologies are changing the control’s art in organisations. Facing this context, financial auditors cannot ignore the companies’ computerisation phenomenon, which is becoming more and more complex. It is within this context, that I am submitting this thesis, which aims at demonstrating the evolution of the auditors’ profession to adapt itself to the audited entities’ information system, and to the technologies used in the auditing mission. To reach this aim, I will, at first, explain the current auditors’ role, their working environment, and the information systems that goes with them, by introducing the acceptance determinants of this technology. Then, I will show that it requires a model to follow in order to improve the financial auditor’s decisional productivity.

Cette recherche présente un double objectif. Dans un premier temps, elle s’intéresse à la compréhension de la perception de l’utilité du rapport d’audit (RA) suite à l’introduction de réformes cherchant à le moderniser. Dans un deuxième temps, elle est orientée vers la compréhension des facteurs qui sont à l’origine de la faible utilisation du RA.Ce rapport bien qu'il dispose d’un potentiel informationnel, demeure peu utilisé et fait l’objet d’une lecture binaire de la part des utilisateurs qui ne le consultent pas régulièrement. Partant de ces constats, et conformément aux objectifs de notre recherche, nous avons conduit des entretiens semi-directifs auprès de soixante-neuf (69) investisseurs institutionnels et analystes financiers français. Notre positionnement interprétatif et la méthodologie qualitative mise en œuvre, nous ont aidés à cerner la place qu’occupe le RA chez les utilisateurs français et le degré d’utilisation qu’ils lui réservent. Ainsi, les résultats de notre étude nous ont permis de comprendre que, malgré les réformes introduites sur le RA en France, il demeure peu utilisé et il est perçu comme un document subsidiaire. Nous classerons les facteurs qui se trouvent à l’origine de cette situation en trois familles: des facteurs liés au RA, des facteurs liés à l’auditeur et des facteurs liés aux utilisateurs. Nous concluons que la faible utilisation du RA n’est pas due uniquement à la forme et au contenu de ce document. La perception de l’image des CAC et de leur indépendance influence aussi l’utilisation du RA. Au même titre, la méconnaissance du processus d'audit renforce le décalage dans la perception du message d'audit et l'utilisation du RA. / This research sets out two aims. Firstly, it is interested in understanding the perceived usefulness of audit report (AR) by a sample of French users in the wake of recent developments of the normative framework and introduction of reforms seeking to modernize this report. Secondly, it is focused on understanding factors that are causing AR’s lack of attractiveness and use. The AR as a result of the audit process has an informational potential that allows it to be considered as a governance mechanism. However, the AR remains unattractive and poorly used. On this basis, and according to the objectives of our research, we conducted an empirical study in two phases based on semi-structured interviews with sixty-nine (69) French professionals, mainly, institutional investors and financial analysts. The interpretive epistemological position of our research and the qualitative methodology used, helped us to identify the place hold by the AR in French professionals’ decisional process.The results of our study allowed us to understand that despite reforms introduced on the French AR, it stills rarely used by professionals and perceived as an alternative document. We classify factors that are responsible of this situation into three families: factors related to the report itself, factors related to auditors, and factors related to users of AR. We conclude that the low use of AR is not due, only, to the form and the content of this document. The perception of auditors’ image and their status influences the use of AR. In the same time, the ignorance of audit process contributes to the worsening of audit expectation gap and the use of the AR.

Diploma thesis aims to clarify necessity of the use of IS audit in the financial audit and to identify the main areas of IS audit, which are necessary to focused during the financial audit. IS Audit is a developing area, but it is not always taken as a natural part of the financial audit. The first part summarizes the theoretical knowledge of the financial audit and the audit of information systems. The second part describes the links between these two types of audit, the reasons why i tis necessary to involve the IS audit into the financial audit and the method of tis involving. In the end, there is an output of IS audit performed within the financial audit on the basis of the identified areas.

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 valstybinio finansinio audito esmė ir įgyvendinimo metodai, ištirtos valstybinio finansinio audito ataskaitos ir pateikti siūlymai kaip pagerinti finansinio audito efektyvumą. Pirmoje darbo dalyje teoriniu aspektu nagrinėjama valstybinio finansinio audito samprata, tikslai, uždaviniai, teisinis reglamentavimas, atskleidžiama audito reikšmė ir būtinumas, jo įtaka viešųjų finansų valdymui. Antroje dalyje nagrinėjami valstybinio finansinio audito įgyvendinimo metodai, audito subjektai, aiškinamasi audito ataskaitų reikšmė. Trečioje darbo dalyje pateikta atlikto tyrimo metodika, nagrinėjamos valstybinio finansinio audito ataskaitos ir daromos išvados. / Master‘s thesis analyses the essence of state financial audit and implementation methods, explore the state financial audit reports and provides suggestions how to improve the efficienty of the financial audit. The first part of the thesis analyses the theoretical aspects of public financial audit concept, objectives, targets and legal regulation. The audit disclose the significance and necessity of its impact on public finance management. The second part explains the state financial audit methods of explementation, audit entities, value of audit reports. The third part describes the methodology of the research, analyses the state financial audit reports and conclusions are drawn.

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

The sustainability of Social Responsible Investments (SRI) markets is highly dependent on the accuracy of social and environmental information. Surprisingly, and in contrast to financial information, there exists no methodological standard for gathering social and environmental information in SRI markets. This work is a first contribution to the understanding of how SRI-analysts verify the accuracy of social and environmental information. A second aim of this thesis is to evaluate if SRI-analysts can produce an accurate output with their respective methodologies. To do so, a case study was performed comparing the assessment of social and environmental information at SRI-screening firms to the more regulated financial auditing process, using legal a categorization of evidence strengths as a model. The findings of this study suggest that practices are not standardized amongst SRI-analysts. Therefore, investors are unlikely to receive an equal degree of information accuracy from one analyst to the next. Moreover, when comparing SRI-screening and financial auditing using the legal categorization of evidence, it was found that screening firms tend to produce outputs that are less carefully verified than seen in their financial counterparts. Nevertheless, the findings also reveal that SRI-analysts generally acknowledge the importance of assessing sources of evidence when controlling information accuracy. In conclusion, a standardized methodology should be welcomed by SRI-analysts, and the legal categorization of evidence strengths could be a good starting point to manage information accuracy in their screening process.

Submitted by Maria Fabiana Izidio De Almeida (izidio1985@yahoo.com.br) on 2018-06-15T23:14:30Z No. of bitstreams: 1 Dissertacao Maria Fabiana.pdf: 2556138 bytes, checksum: bbfe77159fed5caa0597b518992edd79 (MD5) / Approved for entry into archive by Satie Tagara (satie@marilia.unesp.br) on 2018-06-18T14:04:08Z (GMT) No. of bitstreams: 1 almeida_mfi_me_mar.pdf: 2556138 bytes, checksum: bbfe77159fed5caa0597b518992edd79 (MD5) / Made available in DSpace on 2018-06-18T14:04:08Z (GMT). No. of bitstreams: 1 almeida_mfi_me_mar.pdf: 2556138 bytes, checksum: bbfe77159fed5caa0597b518992edd79 (MD5) Previous issue date: 2018-05-18 / Não recebi financiamento / No atual mundo globalizado e competitivo apresentar as informações adequadas em tempo hábil tornou-se um diferencial para as empresas que almejam grandes resultados e liderança no mercado. A gestão documental é parte deste processo, pois a partir de um modelo de gestão será possível localizar a informação solicitada a tempo de contribuir com a tomada de decisão, amenizando possíveis erros. Nesse contexto, a presente pesquisa tem como foco os arquivos empresariais e visa aprofundar-se no cenário dos arquivos contábeis, fiscais e financeiros por meio da técnica contábil: auditoria. Indica-se como problema desta pesquisa: Quais os impactos da ausência de gestão documental no processo de auditoria? O objetivo geral da presente pesquisa é verificar os impactos da ausência da gestão documental no processo de auditoria. Para investigar e responder aos questionamentos propostos nesta pesquisa foram estabelecidos os seguintes objetivos específicos: a) compreender os fundamentos teóricos e conceitos relacionados aos arquivos contábeis, fiscais e de auditorias; b) verificar as dificuldades vivenciadas pela empresa de auditoria, relacionadas à gestão documental não realizada por seus clientes; c) identificar e caracterizar os fatores determinantes da gestão documental para o êxito das auditorias e, d) apresentar as relações entre a gestão documental e a auditoria contábil. . Utilizou-se como método de pesquisa o estudo de caso em uma organização de prestação de serviços em auditorias e consultorias. A análise dos dados foi realizada a partir da triangulação das fontes de evidências: questionário, entrevista, análise documental e registros de arquivo. Como resultado principal identificou os seguintes impactos na auditoria financeira, causados pela ausência de gestão documental: lacunas no processo, ensejo para fraudes, maior tempo para concluir as análises, atrasos na entrega dos resultados, retrabalhos, incerteza das informações apresentadas, desorganização dos próprios processos, reflexos na qualidade dos trabalhos executados, perda de clientes e apontamentos nos relatórios finais sobre a falta de controle de informações. Conclui-se que a gestão documental está no cerne dos ambientes administrativos, para as organizações que buscam eficiência, eficácia, redução de custos, melhoria contínua nos seus processos, entre outros benefícios, a gestão documental torna-se fundamental. / In today's globalized and competitive world presenting the right information in a timely manner has become a differential for companies that aim for great results and market leadership. The records management is part of this process, because from a management model it will be possible to locate the requested information in time to contribute to the decision-making, alleviating possible errors. In this context, the present research focuses on business archives and seeks to delve deeper into the scenario of accounting, tax and financial files by means of accounting techniques: audit. It is pointed out as a problem of this research: What are the impacts of the absence of records management in the audit process? The overall objective of this research is to verify the impacts of the absence of records management in the audit process. In order to investigate and answer the questions proposed in this research, the following specific objectives were established: a) to understand the theoretical foundations and concepts related to accounting, tax and audit files; b) verify the difficulties experienced by the audit firm, related to the records management not performed by its clients; c) identify and characterize the determinants of records management for the success of audits and d) present the relationship between records management and accounting audit. . The case study was used as a research method in an organization providing services in audits and consultancies. Data analysis was performed from the triangulation of sources of evidence: questionnaire, interview, documentary analysis and archive records. As a main result, it identified the following impacts on the financial audit, caused by the absence of records management: process gaps, opportunity for fraud, longer time to complete the analyzes, delays in delivery of results, rework, uncertainty of information presented, disorganization of the processes themselves, of the work performed, loses clients and notes in the final reports on the lack of control of information. It is concluded that record management is at the core of administrative environments, for organizations that seek efficiency, effectiveness, cost reduction, continuous improvement in their processes, among other benefits, records management becomes essential.

ВКР (магистерская диссертация) состоит из введения, трех глав, заключения, библиографического списка, включающего 70 наименований. Работа включает 18 таблиц и 4 рисунка. Общий объем ВКР (магистерской диссертации) – 72 страницы. Цель исследования: оценка наличия взаимосвязи между качеством внешнего аудита и финансовыми результатами деятельности компаний, котирующихся на Амманской фондовой бирже и разработка рекомендаций по политике выбора и организации внешнего аудита для коммерческих организаций. Объектом исследования выступают компании, котирующиеся на Амманском фондовом рынке. Научная новизна исследования состоит в проверке гипотез по влиянию отдельных факторов, характеризующих качество аудита на финансовые результаты аудируемой компании. Практическая значимость исследования заключается в формулировании на основе построенной модели и выдвинутых гипотез алгоритма выбора внешнего финансового аудитора для компаний различных сфер деятельности. / The master's thesis (master's thesis) consists of an introduction, three chapters, a conclusion, and a bibliography that includes 70 titles. The work includes 18 tables and 4 figures. The total volume of the master's thesis (master's thesis) is 72 pages. The purpose of the study: to assess the relationship between the quality of external audit and the financial performance of companies listed on the Amman Stock Exchange and to develop recommendations on the policy for selecting and organizing external audit for commercial organizations. The object of the study is companies listed on the Amman stock market. The scientific novelty of the study lies in testing hypotheses on the influence of individual factors characterizing the quality of the audit on the financial results of the audited company. The practical significance of the study lies in the formulation, based on the constructed model and put forward hypotheses, of an algorithm for selecting an external financial auditor for companies in various fields of activity.