O papel da auditoria interna nas insituições públicas de ensino superior em Portugal continental - universidade e politécnicos

Mestrado em Auditoria

O sistema de controlo interno e a qualidade da auditoria

A qualidade da auditoria é uma preocupação crescente no sentido de credibilizar as demonstrações financeiras, pelo que muitos estudos têm sido desenvolvido nos últimos tempos com vista a avaliar quais serão os fatores que maior influência poderão ter na qualidade de uma auditoria. Sendo o Sistema de Controlo Interno (SCI) um elemento fundamental no aumento da fiabilidade da informação importa analisar o contributo do SCI para a qualidade da auditoria. Com base em questionários e entrevistas a Revisores Oficiais de Contas (ROC) procuramos perceber o que é um bom SCI numa entidade e quais os fatores de que depende, bem como o seu contributo para a qualidade da auditoria. Os nossos resultados mostram que os ROC dão grande importância ao SCI ao longo de todo o processo de auditoria, e em particular para a avaliação do risco de distorções relevantes e avaliação do risco de fraude. Mostram ainda que consideram o SCI entre os três fatores mais determinantes da qualidade da auditoria, considerando que o ambiente de controlo e a monitorização dos controlos são os componentes do SCI que mais contribuem para esse facto. Assim, os resultados obtidos evidenciam um contributo positivo do SCI para a qualidade da auditoria.

Development and evaluation of the polymerase chain reaction (PCR) method for diagnosis of spring viremia of carp virus (SVCV)

Aquaculture has been expanded rapidly to become a major commercial and food-producing sector worldwide in recent decade. In parallel, viral diseases rapidly spread among farms causing enormous economic losses. The accurate detection of pathogens at early stages of infection is a key point for disease control in aquaculture. Spring Viraemia of Carp Virus (SVCV) is a very severe pathogen of carp fishes in different parts of the world and is categorized as a reportable listed disease in the annual published list of World Organization for animal Health (OIE). The objective of this study was to develop and evaluate RT- PCR test for detecting SVC virus and also the sensitivity and specificity of this test. A semi nested RT- PCR was designed using combination of three primers: two external (SVCF , SVCR) and one internal (SVCS) primers which based on conserved region of G gen. The specificity of designed primers (only external ones) by examination on Viral Hemorrhagic Septicemia Virus (VHSV) and Infectious Hematopoietic Necrosis Virus (IHNV) was confirmed. For optimizing of the PCR test, primer concentration, primer annealing temperature, cycle number and Mgcl2 concentration were surveyed. Also for validity test, prevention of false negative and Assurance of its accuracy, a competitive internal control (mimic) designed and its suitable concentration was defined. Evaluation of the sensitivity of designed test were conducted first by comparing the different commercially available RNA isolation guidelines, two guidelines: isotiocyanate phenol–chloroform based protocols (RNX–Plus Iran, Iq2000 kit Taiwan ) and two column based protocols (Cinna pure RNA Iran , high pure viral RNA kit, Roche Germany ). The results indicated that the column based protocols (Roche method and Cinna pure), yield 36.77 ng/μl and 16/47 ng/μl RNA concentration respectively, which were significantly higher than other protocols(P<0.05). Then for evaluation of extracted RNA sensitivity, Serial dilution of SVCV strain 56.70 grown in EPC (1.9×105 TCID50/ml) was examined To compare sensitivity. Extracted RNA from serial dilution with stone's primers and commercial IQ-2000 kit were examined simultaneously. The result indicated that designed semi- nested RT- PCR was able to recognize SVC virus to 10-4 dilution and stone's primer recognize to 10-3 dilution whereas Iq-2000 commercial kit did not recognized in any dilution. In high virus titer in designed test two DNA band (462 bp and 266 bp) produced, and by decreasing virus titer 462 bp was omitted. In low virus titer or lack of virus, just DNA band (mimic) 729 bp can propagate. After designing and optimizing PCR test, a total of 400 suspected cultured Cyprinus carpio with high mortality from 4 aquaculture zone of Khuzestan province were collected and tested for SVCV during 2012- 2013 using developed PCR method and IQ- 2000. The results indicated that SVC virus was not observed in samples using both methods.

Organización financiera-contable, con base a la Norma de Información Financiera para Asociaciones Cooperativas de El Salvador (NIFACES), en la Asociación Cooperativa de Producción Agroindustrial y Comercialización Ganadera de Cabañas de Responsabilidad Limitada (COPIGAC, DE R.L.), ubicada en el Municipio de Sensuntepeque, Departamento de Cabañas, a implementarse en el año 2015

Las asociaciones cooperativas han tenido mayor auge en nuestro país en los últimos años, siendo indispensables para el desarrollo de la economía nacional, en tal sentido el cooperativismo moderno ha diversificado las áreas de producción de las cooperativas, pasando de producir para el sector primario de la economía, al secundario y terciario; es decir, de la producción agrícola, al de agroindustria comercial hasta la prestación de servicios, con el fin último de satisfacer las diferentes necesidades de los usuarios del sistema cooperativo, sin perder de vista que desempeñan un papel importante en el ámbito social, convirtiéndose así en entidades de economía solidaria. En El Salvador, el departamento de Cabañas pertenece a una zona geográfica de gran importancia para el sector agroindustrial ya que de acuerdo al 4º Censo Agropecuario realizado por la Dirección General de Estadísticas y Censos (DIGESTYC) 2007-2008, de los 9 municipios del departamento el 27.17% de cabezas de ganado bovino pertenecen al municipio de Sensuntepeque, volviéndose así un mercado propicio para COPIGAC dedicada a la producción agroindustrial y comercialización de concentrado para ganado bovino. El Instituto Salvadoreño de Fomento Cooperativo (INSAFOCOOP) ha generado legislación especial denominada Norma de Información Financiera Para Asociaciones Cooperativas de El Salvador (NIFACES), con la finalidad de normar la constitución, funcionamiento y administración del sector cooperativo y que obtengan certeza de reflejar en su información financiera contable el cumplimiento de los requerimientos que demanda el organismo que las fiscaliza, a la vez que adopta uniformidad en la presentación de los datos contables en relación con los demás sectores. Debido a la importancia de la Asociación Cooperativa de Producción Agroindustrial y Comercialización Ganadera en el municipio de Sensuntepeque, el propósito principal que busca la ejecución del presente trabajo de investigación es diseñar una ORGANIZACIÓN FINANCIERA CONTABLE que sirva como un instrumento para estructurar, ordenar, clasificar y resumir la información que se genere de sus actividades; a fin de establecer resultados confiables, que sirvan a la administración para la toma de decisiones. La Organización Financiera Contable es regida por leyes y reglamentos generales, especiales, mercantiles, tributarios, y de previsión y seguridad social las cuales son fundamentales para su diseño, está compuesta por el Control Interno y el Sistema Contable y de Costos con base a la Norma de Información Financiera Para Asociaciones Cooperativas de El Salvador (NIFACES). El documento final que contiene la Organización Financiera Contable fue elaborado utilizando metodología que permitió la recolección de información bibliográfica de elementos teóricos sobre el cooperativismo, contabilidad general, contabilidad de costos y el control interno, se utilizaron como instrumentos de recolección de datos, la entrevista, la observación directa a las actividades ejecutadas por la cooperativa y listas de cotejo, los cuales permitieron el análisis e interpretación de los resultados. Así mismo al analizar e interpretar los resultados obtenidos en la investigación se lograron determinar las conclusiones y recomendaciones con el propósito de brindar solución a la problemática resultante, posteriormente se diseñó un plan de intervención para elaborar la Organización Financiera Contable. Es necesario mencionar que debido a la importancia de las asociaciones cooperativas ante un mundo globalizado y competitivo, deben mantener la uniformidad en la presentación de la información financiera contable en comparación con otros sectores económicos, por ello es beneficioso para la cooperativa en estudio aplicar los lineamientos que establece la normativa de información financiera especial. EXECUTIVE SUMMARY Cooperative associations have had the greatest boom in our country in recent years, being indispensable for the development of the national economy, in this sense the modern cooperative has diversified production areas of cooperatives, from producing for the primary sector economy, secondary and tertiary; ie agricultural production, commercial agribusiness to provide services, with the ultimate aim to meet the different needs of users of the cooperative system, without losing sight of that play an important role in the social field, thus becoming in solidarity economy entities. In El Salvador Cabañas department belongs to a geographical area of great importance for the agribusiness sector since according to the 4th Census of Agriculture conducted by the Department of Statistics and Census (DIGESTYC) 2007-2008 of 9 municipalities in the department 27.17% of the heads of cattle belonging to the municipality of Sensuntepeque, thus becoming an enabling market for COPIGAC dedicated to the agroindustrial production and marketing of concentrate for cattle. The Salvadoran Institute for Cooperative Development (INSAFOCOOP) has created special legislation called Financial Reporting Standard for Cooperative Associations of El Salvador (NIFACES), in order to regulate the establishment, operation and administration of the cooperative sector and obtain certainty to reflect on their financial accounting information meeting the requirements demanded by the body that oversees, while adopting uniformity in the presentation of financial data relating to other sectors. Because of the importance of the Cooperative Production Association Agroindustrial and Marketing Livestock in the municipality of Sensuntepeque, the main purpose that seeks the implementation of this research is to design a STOCKHOLDERS financial organization that serves as an instrument to structure, order, classify and summarize the information generated by its activities; to establish reliable results that serve the administration for decision-making. Financial Organization Accounting is governed by laws and general, special, commercial, tax regulations, and welfare and social security which are fundamental to its design, it is made by the Internal Control and Accounting System and Cost based on the Standard Financial Information for Cooperative Associations of El Salvador (NIFACES). The final document containing the Financial Organization Accounting was developed using methodology that allowed the collection of bibliographic information theoretical elements on cooperativism, general accounting, cost accounting and internal control, were used as instruments of data collection, interview, direct observation of the activities carried out by the cooperative and checklists, which allowed the analysis and interpretation of results. Also to analyze and interpret the results of the investigation are able to determine the conclusions and recommendations in order to provide a solution to the resulting problem, then an intervention plan designed to develop the Financial Accounting Organization. It should be mentioned that because of the importance of cooperative associations in a globalized and competitive world, should maintain uniformity in the presentation of accounting and financial information compared with other economic sectors, it is beneficial for the cooperative study apply the guidelines which establishes special rules of financial information.

Organización financiera para la administración de fondos de las Asociaciones de Municipios, de la Zona Paracentral a investigarse en el periodo de mayo 2012 a mayo 2013

Esta investigación está dirigida a la Administración de Fondos de los diferentes tipos de Asociatividad Municipal: Asociación Municipal, Asociación de Municipios, Asociaciones de Municipalidades y Micro-Regiones de la Zona Paracentral. Los tipos de Asociatividad Municipal a los que se hace referencia en esta investigación administran recursos y obligaciones del sector público, por tanto son sujetos de derechos, atribuciones, y deberes propios, los que en conjunto conforman el ente contable gubernamental. Para el control, organización y registro de las diferentes transacciones de estas instituciones únicamente podrá realizarse en el Sistema de Contabilidad Gubernamental de los Entes (SICGE), aplicación informática proporcionada por el Ministerio de Hacienda. Para conocer el funcionamiento del control interno institucional se realizó un estudio a través de entrevista, encuestas y observación de los procesos, con el objeto de realizar un diagnóstico situacional sobre los procedimientos de controles aplicados. El control interno institucional fomenta la seguridad razonable en las cifras, oportunidad y consistencia en la información financiera, fundamental para la toma de decisiones. Con el objeto de ayudar al fortalecimiento institucional de las mancomunadas se incluye una propuesta de procedimientos de control interno financiero contables, con sus herramientas de control ofimatizadas, diseñados para la administración de los fondos de las Asociaciones de Municipios, que por ser entes contables, es preciso que cada mancomunidad cuente con su propio control interno financiero, que servirá para la transparencia de la gestión y la confiabilidad de la información financiera. EXECUTIVE SUMMARY This research is about at the Fund Management of different types of Municipal Associativity: Municipal Association, Association of Municipalities, Associations of Municipalities and Micro-Regions Paracentral Zone. Municipal Associative types referred to in this investigation about manage resources and obligations of the public sector, so they are subjects of rights, powers, and duties, which together make up the government accounting entity. For control, organization and registration of the several transactions of these institutions may only take place in the Government Accounting System of the Entities (SICGE) for acronym is spanish, computer application provided by the Ministry of Finance. For the functioning of the institutional internal control study was conducted through interviews, surveys and observation of processes in order to conduct a situational analysis on the procedure applied control. The Constitutional internal control promotes reasonable safety in numbers, timeliness and consistency financial information, critical for taking decision. In order to help the institutional strengthening of the asocitiation municipal is included a proposed of procedures of financial-accounting internal control, with its office automatization tools, which is designed for the administration of found the Association of Municipalities (political division of several cities), who is Gubernamental accounting entity, each association must have its own financial internal control, which will serve for management transparency and reliability of financial information.

Renal effects and vascular reactivity induced by Tityus serrulatus venom

Tityus serrulatus, popularly known as yellow scorpion, is one of the most studied scorpion species in South America and its venom has supplied some highly active molecules. The effects of T. serrulatus venom upon the renal physiology in human showed increased renal parameters, urea and creatinine. However, in perfused rat kidney the effects were not tested until now. Isolated kidneys from Wistar rats, weighing 240-280 g, were perfused with Krebs-Henseleit solution containing 6% (g weight) of previously dialysed bovine serum albumin. The effects of T. serrulatus venom were studied on the perfusion pressure (PP), renal vascular resistance (RVR), urinary flow (UF), glomerular filtration rate (GFR), sodium tubular transport (%TNa+), potassium tubular transport (%TK+) and chloride tubular transport (%TCl-). Tityus serrulatus venom (TsV; 10 mu g/mL) was added to the system 30 min after the beginning of each experiment (n = 6). This 30 min period was used as an internal control. The mesenteric bed was perfused with Krebs solution kept warm at 37 T by a constant flow (4 mL/min), while the variable perfusion pressure was measured by means of a pressure transducer. The direct vascular effects of TsV (10 mu g/mL/min; n=6), infused at a constant rate (0.1 mL/min), were examined and compared to the infusion of the vehicle alone at the same rate. TsV increased PP (PP30'= 127.8 +/- 0.69 vs PP60' = 154.2 +/- 14 mmHg*, *p < 0.05) and RVR (RVR30' = 6.29 +/- 0.25 vs RVR60' = 8.03 +/- 0.82 mmHg/mL g(-1) min(-1)*, *p < 0.05), decreased GFR (GFR(30') =0.58 +/- 0.02 vs GFR(60') = 0.46 +/- 0.01 mL g(-1) min(-1)*, *p < 0.05) and UF (UF30' = 0.135 +/- 0.001 vs UF60' = 0.114 +/- 0.003 mL g(-1)min(-1)*, *p < 0.05). Tubular transport was not affected during the whole experimental period (120 min). on the other hand, the infusion of TsV (10 mu g/mL/min) increased the basal perfusion pressure of isolated arteriolar mesenteric bed (basal pressure: 74.17 +/- 3.42 vs TsV 151.8 +/- 17.82 mmHg*, *p < 0.05). TsV affects renal haemodynamics probably by a direct vasoconstrictor action leading to decreased renal flow. (c) 2005 Elsevier Ltd. All rights reserved.

Manual de Controlo Interno no Âmbito da Contratação Pública: Uma Proposta para a Direção de Navios

A contratação pública, enquanto universo de formação dos contratos públicos, ao ser abordada numa perspetiva adequada pode ser considerada como um mecanismo para alcançar um crescimento inteligente e sustentável e, para assegurar, simultaneamente, uma utilização eficiente dos fundos públicos. A aplicação de um Sistema de controlo interno, para além de ser um instrumento de auxílio na tomada de decisão, permite incrementar a eficácia e eficiência das operações, uma maior fiabilidade da informação financeira e a garantia do cumprimento dos diplomas legais que a estas se aplicam. Neste sentido, pelo facto de um valor considerável do Orçamento de Estado atribuído à Marinha estar alocado à atividade de manutenção, cuja entidade responsável é a Direção de Navios, é de todo o interesse criar ferramentas que permitam uma melhor gestão dos fundos públicos, bem como, garantir a máxima operacionalidade dos meios que concorrem para o cumprimento da missão da Marinha. O presente estudo tem como objetivos identificar quais os elementos relativos à formação e execução dos contratos públicos que podem ser melhorados de modo a incrementar o controlo interno no âmbito da atividade procedimental referente à aquisição, construção e reparação de meios navais e unidades de apoio à Marinha. De forma a alcançar este desiderato utilizou-se o método do ´estudo de caso´, servindo a Direção de Navios como unidade de estudo, conjugando diferentes técnicas de recolha de dados. Com este estudo conclui-se que é necessário incrementar o controlo interno nesta unidade. De modo a colmatar esta problemática, foi elaborado um manual de controlo interno que tem por principal finalidade garantir um elevado desempenho na área da contratação pública e a salvaguarda do interesse público, se implementado por esta unidade.

The decline of ameriquest : a case study

In the subprime lending market, Ameriquest Mortgage Company is one of the leading lenders. It is widely known for its advertising slogan of “proud sponsor of the American dream.” Yet in 2006, an investigation into unlawful mortgage lending practices and the subsequent $325 million multi-State settlement brought even more attention to this company. What caused this lawsuit which brought irreparable damage to its reputation and financial loss for Ameriquest? This study focuses on the Information System Security management of the company. The study first introduces Ameriquest, and then briefly describes the lawsuit and settlement, and then discusses the IS security control in Ameriquest. The discussion will cover the internal control, external control, and technical controls of the company.

Current knowledge on the role of the inferior frontal gyrus in Theory of Mind - a commentary on Schurz and Tholen (2016)

Schurz and Tholen (2016) argue that common approaches to studying the neural basis of “theory of mind” (ToM) obscure a potentially important role for inferior frontal gyrus (IFG) in managing conflict between perspectives, and urge new work to address this question: “to gain a full understanding of the IFG's role in ToM, we encourage future imaging studies to use a wider range of control conditions.” (p332). We wholeheartedly agree, but note that this observation has been made before, and has already led to a programme of work that provides evidence from fMRI, EEG, and TMS on the role of IFG in managing conflict between self and other perspectives in ToM. We highlight these works, and in particular we demonstrate how careful manipulation within ToM tasks has been used to act as an internal control condition, wherein conflict has been manipulated within-subject. We further add to the discussion by framing key questions that remain regarding IFG in the context of these. Using limitations in the existing research, we outline how best researchers can proceed with the challenge set by Schurz and Tholen (2016).

A motivação para o trabalho e os comportamentos desviantes

Dissertação de Mestrado apresentada no ISPA - Instituto Universitário

Auditoria e controlo interno no exército: Relatório de estágio

O Sector Público em Portugal atravessa um momento de viragem. O antigo modelo de gestão, burocrático e autoritário vai, aos poucos, dando lugar a um novo modelo assente no princípio dos três "E(s)"1, economia, eficiência, eficácia, ao qual se pode juntar a sustentabilidade e o respeito pelo ambiente, procura tomar os serviços públicos amigos dos cidadãos e das boas práticas. Esta metamorfose exige, contudo, uma acção concertada não só ao nível das práticas, mas também das mentalidades num trabalho conjunto de governantes gestores e auditores. É hoje indiscutível a importância que a auditoria interna tem no seio das organizações. O sector público começa agora a dar os primeiros passos nesta área procurando através da auditoria, não só evitar fraudes e detectar erros mas também apoiar a gestão através de uma actuação directa e eficaz sobre o que está a acontecer, garantindo que os recursos que são de todos, estão a ser gastos de forma adequada. No Exército já existe uma cultura de auditoria na sua vertente tradicional, ou seja, verificação do passado, efeito persuasor, verificação da legalidade detecção de erros e fraudes. A instituição só pode ganhar se nesta área for pioneira alargando o âmbito, da sua intervenção ao nível da verificação da eficácia e da eficiência melhorando e criando uma cultura de rigor e boas práticas na sua gestão. /ABSTRACT: The public sector in Portugal is at a turning point. The old management, bureaucratic and authoritarian model is gradually giving way to a new model based on the principle of the three "E (s)2”, economy, efficiency, effectiveness and, to which we can join sustainability and environmental respect. It aims at making the public service friendly for citizens and promoting better practices. This metamorphosis, however, requires a harmonized action not only at the practice level but also in the attitudes within a joint effort of governing managers and auditors. It is nowadays· indisputable the importance that internal audit has within organizations. The public sector is beginning to take the first steps in this area, seeking in the audit not only to prevent fraud and detect errors but also to support the management by working directly and effectively on what is happening, ensuring that the resources belong to everyone, and are all being spent properly. ln the Army there is already an audit culture in its traditional area, i.e., verification of the past, persuasive effect, verification of the legality, detecting errors and fraud. The institution can only win if it is pioneer in this area by expanding the scope of its intervention at the level of verification, effectiveness and efficiency, improving and creating a culture of rigor and better practices in its management. (1-Vectores chaves para o aumento da produtividade e da riqueza suporte do chamado Value for Money (VFM) - 2-Key vectors that increase the support productivity and wealth of the so called Value for Money (VFM) )

Non-linear model reduction and control of molten carbonate fuel cell systems with internal reforming fuel cell systems with internal reforming

Magdeburg, Univ., Diss, 2007

Integrated Risk Management for Improving Internal Traffic Control, Work-Zone Safety, and Mobility during Major Construction, TPF-5(081), 2012

Highway construction is among the most dangerous industries in the US. Internal traffic control design, along with how construction equipment and vehicles interact with the traveling public, have a significant effect on how safe a highway construction work zone can be. An integrated approach was taken to research work-zone safety issues and mobility, including input from many personnel, ranging from roadway designers to construction laborers and equipment operators. The research team analyzed crash data from Iowa work-zone incident reports and Occupational Safety and Health Administration data for the industry in conjunction with the results of personal interviews, a targeted work-zone ingress and egress survey, and a work-zone pilot project.