Factors associated with involuntary hospital admissions in technology-dependent children

Abstract OBJECTIVE To identify the factors associated with involuntary hospital admissions of technology-dependent children, in the municipality of Ribeirão Preto, São Paulo State, Brazil. METHOD A cross-sectional study, with a quantitative approach. After an active search, 124 children who qualified under the inclusion criteria, that is to say, children from birth to age 12, were identified. Data was collected in home visits to mothers or the people responsible for the children, through the application of a questionnaire. Analysis of the data followed the assumptions of the Generalized Linear Models technique. RESULTS 102 technology-dependent children aged between 6 months and 12 years participated in the study, of whom 57% were male. The average number of involuntary hospital admissions in the previous year among the children studied was 0.71 (±1.29). In the final model the following variables were significantly associated with the outcome: age (OR=0.991; CI95%=0.985-0.997), and the number of devices (OR=0.387; CI95%=0.219-0.684), which were characterized as factors of protection and quantity of medications (OR=1.532; CI95%=1.297-1.810), representing a risk factor for involuntary hospital admissions in technology-dependent children. CONCLUSION The results constitute input data for consideration of the process of care for technology-dependent children by supplying an explanatory model for involuntary hospital admissions for this client group.

Eryphus Perty, 1832 e Tacyba, um novo gênero de Heteropsini (Coleoptera, Cerambycidae, Cerambycinae)

Eryphus Perty, 1832 and Tacyba, a new genus of Heteropsini (Coleoptera, Cerambycidae). Some species, up to now, included in Callideriphus Blanchard, 1851 are rearranged in: a) those congeneric with Callideriphus grossipes Blanchard, 1851 and b) not congeneric. The first set of species will be treated in a future paper; the second one, on the other hand, is subdivided into Eryphus Perty, 1832 and Tacyba gen. nov. Eryphus Perty, 1832 (type species: Eryphus bipunctatus Perty, 1832), a valid genus, is redescribed and a key for the species is also provided. The following species are transferred to Eryphus: E. bivittatus (Melzer, 1934) comb. nov., E. carinatus (Zajciw, 1970) comb. nov., E. flavicollis (Fisher, 1938) comb. nov., E. laetus (Blanchard, 1851) comb. nov., E. marginatus (Zajciw, 1970) comb. nov., E. picticollis (Gounelle, 1911) comb. nov., E. transversalis (Fairmaire & Germain, 1864) comb. nov. New synonym proposed: Eryphus bipunctatus Perty, 1832 = Callideriphus atricollis Melzer, 1931. New taxa described: Eryphus tacuarembo sp. nov. (Uruguay, Tacuarembó), E. carioca sp. nov. (Brazil, Rio de Janeiro); Tacyba gen. nov. (type species: Callideriphus maculatus Cerda, 1988). Species transferred to Tacyba and synonyms: T. maculata (Cerda, 1988) comb. nov., T. tenuis (Blanchard, 1851) comb. nov. = Callideriphus testaceicornis Fairmaire & Germain, 1859 syn. nov. = Callideriphus clathratus Fairmaire & Germain, 1860 syn. nov. = Callideriphus niger Philippi & Philippi, 1864 syn. nov. Callideriphus flavicollis m. quadripunctatus Fuchs, 1961 and Callideriphus flavicollis m. reductus Fuchs, 1961, both names of infrasubspecific category (not available under the rules of ICZN), are herein treated as intraspecific variation of Eryphus picticollis (Gounelle, 1911) which occur in southern Brazil and Argentina.

Review of the genus Chalcolepidius Eschscholtz, 1829 (Coleoptera, Elateridae, Agrypninae)

The genus Chalcolepidius is revised. Type specimens of 65 nominal species, except C. costatus Pjatakowa, 1941, C. fleutiauxi Pjatakowa, 1941 and C. viriditarsus Schwarz, 1906, are examined. Eighty five species are studied, of which 34 are synonymyzed and 12 new species described; three species, C. alicii Pjatakowa, 1941, C. haroldi Candèze, 1878 and C. unicus Fleutiaux, 1910, formely included in this genus, are not congeneric and are removed; C. validus Candèze, 1857 is revalidated. The genus is now formed by 63 species. Redescriptions, illustrations and a key for the examined species, and a cladistic analysis for groups of species are also included. New synonyms established: C. apacheanus Casey, 1891 = C. simulans Casey, 1907 syn. nov. = C. acuminatus Casey, 1907 syn. nov. = C. nobilis Casey, 1907 syn. nov.; C. approximatus Erichson, 1841 = C. aztecus Casey, 1907 syn. nov. = C. niger Pjatakowa, 1941 syn. nov.; C. attenuatus Erichson, 1841 = C. cuneatus Champion, 1894 syn. nov. = C. tenuis Champion, 1894 syn. nov.; C. aurulentus Candèze, 1874 = C. candezei Dohrn, 1881 syn. nov. = C. grossheimi Pjatakowa, 1941 syn. nov.; C. bomplandii Guérin, 1844 = C. humboldti Candèze, 1881 syn. nov.; C. chalcantheus Candèze, 1857 = C. violaceous Pjatakowa, 1941 syn. nov.; C. cyaneus Candèze, 1881 = C. scitus Candèze, 1889 syn. nov. = C. abbreviatovittatus Pjatakowa, 1941 syn. nov.; C. desmarestii Chevrolat, 1835 = C. brevicollis Casey, 1907 syn. nov.; C. gossipiatus Guérin, 1844 = C. erichsonii Guérin-Méneville, 1844 syn. nov. = C. lemoinii Candèze, 1857 syn. nov.; C. inops Candèze, 1886 = C. murinus Champion, 1894 syn. nov.; C. jansoni Candèze, 1874 = C. mucronatus Candèze, 1889 syn. nov.; C. lacordairii Candèze, 1857 = C. exquisitus Candèze, 1886 syn. nov. = C. monachus Candèze, 1893 syn. nov.; C. lenzi Candèze, 1886 = C. behrensi Candèze, 1886 syn. nov.; C. oxydatus Candèze, 1857 = C. jekeli Candèze, 1874 syn. nov.; C. porcatus (Linnaeus, 1767) = C. peruanus Candèze, 1886 syn. nov. = C. flavostriatus Pjatakowa, 1941 syn. nov. = C. herbstii multistriatus Golbach, 1977 syn. nov.; C. rugatus Candèze, 1857 = C. amictus Casey, 1907 syn. nov.; C. smaragdinus LeConte, 1854 = C. ostentus Casey, 1907 syn. nov. = C. rectus Casey, 1907 syn. nov.; C. sulcatus (Fabricius, 1777) = C. herbstii Erichson, 1841 syn. nov; C. virens (Fabricius, 1787) = C. perrisi Candèze, 1857 syn. nov.; C. virginalis Candèze, 1857 = C. championi Casey, 1907 syn. nov.; C. viridipilis (Say, 1825) = C. debilis Casey, 1907 syn. nov.; C. webbi LeConte, 1854 = C. sonoricus Casey, 1907 syn. nov.; C. zonatus Eschscholtz, 1829 = C. longicollis Candèze, 1857 syn. nov. New species described: C. albisetosus sp. nov. (Ecuador), C. albiventris sp. nov. (Mexico: Veracruz), C. copulatuvittatus sp. nov. (Venezuela), C. extenuatuvittatus sp. nov. (Venezuela), C. fasciatus sp. nov. (Mexico: Durango), C. ferratuvittatus sp. nov. (Ecuador), C. proximus sp. nov. (Mexico: Sinaloa), C. serricornis sp. nov. (Mexico: Veracruz), C. spinipennis sp. nov. (Mexico: Veracruz), C. supremus sp. nov. (Venezuela), C. truncuvittatus sp. nov. (Mexico: Tamaulipas) and C. virgatipennis sp. nov. (Mexico: Durango). Redescribed species: C. angustatus Candèze, 1857, C. apacheanus Casey, 1891, C. approximatus Erichson, 1841, C. attenuatus Erichson, 1841, C. aurulentus Candèze, 1874, C. bomplandii Guérin-Méneville, 1844, C. boucardi Candèze, 1874, C. chalcantheus Candèze, 1857, C. corpulentus Candèze, 1874, C. cyaneus Candèze, 1881, C. desmarestii Chevrolat, 1835, C. dugesi Candèze, 1886, C. erythroloma Candèze, 1857, C. eschscholtzi Chevrolat, 1833, C. exulatus Candèze, 1874, C. fabricii Erichson, 1841, C. forreri Candèze, 1886, C. fryi Candèze, 1874, C. gossipiatus Guérin-Méneville, 1844, C. inops Candèze, 1886, C. jansoni Candèze, 1874, C. lacordairii Candèze, 1857, C. lafargi Chevrolat, 1835, C. lenzi Candèze, 1886, C. limbatus (Fabricius, 1777), C. mexicanus Castelnau, 1836, C. mniszechi Candèze, 1881, C. mocquerysii Candèze, 1857, C. morio Candèze, 1857, C. obscurus Castelnau, 1836, C. oxydatus Candèze, 1857, C. porcatus (Linnaeus, 1767), C. pruinosus Erichson, 1841, C. rodriguezi Candèze, 1886, C. rostainei Candèze, 1889, C. rubripennis LeConte, 1861, C. rugatus Candèze, 1857, C. silbermanni Chevrolat, 1835, C. smaragdinus LeConte, 1854, C. sulcatus (Fabricius, 1777), C. tartarus Fall, 1898, C. validus Candèze, 1857, reval., C. villei Candèze, 1878, C. virens (Fabricius, 1787), C. virginalis Candèze, 1857, C. viridipilis (Say, 1825), C. webbi LeConte, 1854, C. zonatus Eschscholtz, 1829.

Record of two species of Orius Wolff (Hemiptera, Anthocoridae) in Brazil

The genus Orius Wolff, 1811 comprises predatory species, with approximately 70 known species. Informations about the genus in Brazil are scarce. Therefore, the aim of this investigation was to identify Orius species present in four localities in the southeastern Brazil. Samples were taken from several plants, and the material screened in laboratory. The genitalia of both sexes were studied and illustrated. Two species were identified, Orius insidiosus (Say, 1832) and Orius thyestes Herring, 1966. O. insidiosus, the most common species, was collected in all of the localities sampled [Lavras (MG), Holambra, Pindorama and Campinas (SP)]. O. thyestes, registered for the first time in Brazil, occurred only in Lavras (MG) and Pindorama (SP). Some morphologic aspects of these two species are also presented.

Meliponini neotropicais: o gênero Partamona Schwarz, 1939 (Hymenoptera, Apidae, Apinae) - bionomia e biogeografia

This work, dedicated to the study of nesting habits of the species of the Neotropical genus Partamona Schwarz, is a sequence to the taxonomic revision recently published elsewhere. A total of 214 nests and nest aggregations of 18 species [Partamona epiphytophila Pedro & Camargo, 2003; P. testacea (Klug, 1807); P. mourei Camargo, 1980; P. vicina Camargo, 1980; P. auripennis Pedro & Camargo, 2003; P. combinata Pedro & Camargo, 2003; P. chapadicola Pedro & Camargo, 2003; P. nhambiquara Pedro & Camargo, 2003; P. ferreirai Pedro & Camargo, 2003; P. pearsoni (Schwarz, 1938); P. gregaria Pedro & Camargo, 2003; P. batesi Pedro & Camargo, 2003; P. ailyae Camargo, 1980; P. cupira (Smith, 1863); P. mulata Moure in Camargo, 1980; P. seridoensis Pedro & Camargo, 2003; P. criptica Pedro & Camargo, 2003; P. helleri (Friese, 1900)] were studied , including data about habitat, substrate, structural characteristics, construction materials and behavior. The descriptions of the nests are illustrated with 48 drawings. Partial data of the nests of P. bilineata (Say, 1837), P. xanthogastra Pedro & Camargo, 1997, P. orizabaensis (Strand, 1919), P. peckolti (Friese, 1901), P. aequatoriana Camargo, 1980, P. musarum (Cockerell, 1917) and P. rustica Pedro & Camargo, 2003 are also presented. Nests of P. grandipennis (Schwarz, 1951), P. yungarum Pedro & Camargo, 2003, P. subtilis Pedro & Camargo, 2003, P. vitae Pedro & Camargo, 2003, P. nigrior (Cockerell, 1925), P. sooretamae Pedro & Camargo, 2003 and P. littoralis Pedro & Camargo, 2003 are unknown. The species of Partamona build notable nest entrance structures, with special surfaces for incoming / exiting bees; some of them are extremely well-elaborated and ornamented, serving as flight orientation targets. All species endemic to western Ecuador to Mexico with known nesting habits (P. orizabaensis, P. peckolti, P. xanthogastra, P. bilineata, P. aequatoriana and P. musarum) build their nests in several substrates, non-associated with termitaria, such as cavities and crevices in walls, among roots of epiphytes and in bases of palm leaves, in abandoned bird nests, under bridges, and in other protected places, except P. peckolti that occasionally occupies termite nests. In South America, on the eastern side of the Andes, only P. epiphytophila and P. helleri nest among roots of epiphytes and other substrates, non-associated with termitaria. All other species studied (P. batesi, P. gregaria, P. pearsoni, P. ferreirai, P. chapadicola, P. nhambiquara, P. vicina, P. mourei, P. auripennis, P. combinata, P. cupira, P. mulata, P. ailyae, P. seridoensis, P. criptica and P. rustica) nest inside active termite nests, whether epigeous or arboreous. The only species that builds obligate subterranean nests, associated or not with termite or ant nests (Atta spp.) is P. testacea. Nests of Partamona have one vestibular chamber (autapomorphic for the genus) closely adjacent to the entrance, filled with a labyrinth of anastomosing pillars and connectives, made of earth and resins. One principal chamber exists for food and brood, but in some species one or more additional chambers are filled with food storage pots. In nests of P. vicina, there is one atrium or "false nest", between the vestibule and the brood chamber, which contains involucral sheaths, cells and empty pots. All structures of the nest are supported by permanent pillars made of earth and resins (another autapomorphy of the genus). The characters concerning nesting habits were coded and combined with morphological and biogeographic data, in order to hypothesize the evolutive scenario of the genus using cladistic methodology. The phylogenetic hypothesis presented is the following: (((((P. bilineata (P. grandipennis, P. xanthogastra)) (P. orizabaensis, P. peckolti)) (P. aequatoriana, P. musarum)) P. epiphytophila, P. yungarum, P. subtilis, P. vitae) (((((P. testacea (P. mourei, P. vicina)) (P. nigrior (P. auripennis, P. combinata))) (P. ferreirai (P. pearsoni (P. gregaria (P. batesi (P. chapadicola, P. nhambiquara)))))) ((((P. ailyae, P. sooretamae) P. cupira, P. mulata) P. seridoensis) P. criptica, P. rustica, P. littoralis)) P. helleri))). One area cladogram is presented. Dates of some vicariance / cladogenesis events are suggested. For bilineata / epiphytophila group, which inhabits the Southwestern Amazonia and the Chocó-Mexican biogeographical components, the origin of ancestral species is attributed to the Middle Miocene, when the transgressions of the Maracaibo and Paranense seas isolated the tropical northwestern South America from the eastern continental land mass. The next cladogenic event in the history of the bilineata / epiphytophila group is attributed to the Plio-Pleistocene, when the Ecuadorian Andes reached more than 3000 m, and the ancestral species was fragmented in two populations, one occupying the western Andes (ancestral species of the bilineata subgroup) and other the southwestern Amazon (ancestral species of the epiphytophila subgroup). Other aspects of the history of Partamona are also discussed.

Portanus Ball: descrições de dez espécies novas (Hemiptera, Cicadellidae, Xestocephalinae)

The following new species are described and illustrated from Brazil: Portanus vittatus sp. nov. (Paraná), P. castaneus sp. nov. (Rondônia), P. variatus sp. nov. (Rondônia), P. ocellatus sp. nov. (Mato Grosso), P. cinctus sp. nov. (Mato Grosso), P. bimaculatus sp. nov. (Rondônia), P. eliasi sp. nov. (Rondônia), P. marginatus sp. nov. (Paraná), P. maculatus sp. nov. (Paraná) and P. bicornis sp. nov. (Mato Grosso).

Meliponini neotropicais: o gênero Partamona Schwarz, 1939 (Hymenoptera, Apidae)

Neotropical Meliponini: the genus Partamona Schwarz, 1939 (Hymenoptera, Apidae). The systematics and biogeography of Partamona Schwarz, a Neotropical genus of stingless bees (Meliponini, Apinae, Apidae), are revised. Seventeen new species are described: P. epiphytophila sp. nov., P. subtilis sp. nov., P. nhambiquara sp. nov., P. batesi sp. nov., P. yungarum sp. nov., P. vitae sp. nov., P. ferreirai sp. nov., P. gregaria sp. nov., P. auripennis sp. nov., P. nigrilabris sp. nov., P. combinata sp. nov., P. chapadicola sp. nov., P. seridoensis sp. nov., P. littoralis sp. nov., P. criptica sp. nov., P. rustica sp. nov. and P. sooretamae sp. nov. Partamona pseudomusarum Camargo, 1980, is considered as junior synonym of P. vicina Camargo, 1980. Types of P. grandipennis (Schwarz, 1951), P. xanthogastra Pedro & Camargo, 1996-1997, P. pearsoni (Schwarz, 1938), P. ailyae Camargo, 1980, P. pseudomusarum, P. vicina, P. mulata Moure in Camargo, 1980, P. aequatoriana Camargo, 1980, P. mourei Camargo, 1980, P. peckolti, (Friese, 1901), P. testacea (Klug, 1807), P. helleri (Friese, 1900) and P. musarum (Cockerell, 1917) were examined. Lectotypes of P. orizabaensis (Strand, 1919), and P. cupira (Smith, 1863) are designated. An identification key for the species and drawings of morphological characters are presented. A phylogenetic hypothesis, based mainly on morphological characters is proposed. Four groups are defined, considering the shape of mandible of workers and sternum VII of males: bilineata / epiphytophila group (western Amazon to México), including P. bilineata (Say), P. grandipennis, P. xanthogastra P. orizabaensis P. peckolti P. epiphytophila sp. nov., P. subtilis sp. nov., P. nhambiquara sp. nov., P. batesi sp. nov., P. yungarum sp. nov. and P. vitae sp. nov.; musarum group (Central Brazil, north of South America to Central America), including P. musarum, P. aequatoriana, P. vicina, P. mourei, P. pearsoni, P. ferreirai sp. nov., P. gregaria sp. nov. and P. testacea; nigrior group (Central Brazil to northeast of South America) including P. nigrior (Cockerell, 1925), P. auripennis sp. nov., P. nigrilabris sp. nov., P. combinata sp. nov., P. chapadicola sp. nov., P. seridoensis sp. nov. and P. littoralis sp. nov., and cupira group (southeastern and Central Brazil), including P. cupira, P. mulata, P. ailyae, P. sooretamae sp. nov., P. criptica sp. nov., P. rustica sp. nov. and P. helleri. Some geographic distribution patterns, congruent with that of other Meliponini bees, are commented.

Notes and descriptions of Neotropical Macrotomini (Coleoptera, Cerambycidae, Prioninae)

Mallodon vermiculatus sp. nov. (from Panama) and Nothopleurus santacruzensis sp. nov. (from Bolivia) are described and illustrated. Mallodon dasystomus dasystomus (Say, 1824) = M. mandibularis Lackerbeck, 1998 syn. nov.

Calibration of stochastic volatility models via second order approximation: the Heston model case

Using a suitable Hull and White type formula we develop a methodology to obtain asecond order approximation to the implied volatility for very short maturities. Using thisapproximation we accurately calibrate the full set of parameters of the Heston model. Oneof the reasons that makes our calibration for short maturities so accurate is that we alsotake into account the term-structure for large maturities. We may say that calibration isnot "memoryless", in the sense that the option's behavior far away from maturity doesinfluence calibration when the option gets close to expiration. Our results provide a wayto perform a quick calibration of a closed-form approximation to vanilla options that canthen be used to price exotic derivatives. The methodology is simple, accurate, fast, andit requires a minimal computational cost.

Unfolding a symmetric matrix

Graphical displays which show inter--sample distances are importantfor the interpretation and presentation of multivariate data. Except whenthe displays are two--dimensional, however, they are often difficult tovisualize as a whole. A device, based on multidimensional unfolding, isdescribed for presenting some intrinsically high--dimensional displays infewer, usually two, dimensions. This goal is achieved by representing eachsample by a pair of points, say $R_i$ and $r_i$, so that a theoreticaldistance between the $i$-th and $j$-th samples is represented twice, onceby the distance between $R_i$ and $r_j$ and once by the distance between$R_j$ and $r_i$. Self--distances between $R_i$ and $r_i$ need not be zero.The mathematical conditions for unfolding to exhibit symmetry are established.Algorithms for finding approximate fits, not constrained to be symmetric,are discussed and some examples are given.

New records of Chironomus Meigen (Diptera, Chironomidae) in the State of São Paulo, Brazil

In this paper seven species of the genus Chironomus Meigen, 1803 are recorded for the first time in the State of São Paulo (Brazil). C. stigmaterus Say, 1823 and C. columbiensis Wülker et al., 1989 are new records for Brazil, while C. calligraphus Goeldi, 1905, C. strenzkei Fittkau, 1968, C. gigas Reiss, 1974, C. latistylus Reiss, 1974 and C. paragigas Reiss, 1974 had already been registered in aquatic systems in North and Northeast regions of Brazil.

Ciclo de vida de duas espécies de Goeldichironomus (Diptera, Chironomidae)

Duas espécies de Goeldichironomus foram criadas em condições de laboratório (21ºC -26ºC), com alimento para peixes do tipo TetraMin® e alimento para aves Avemicina Purina®, para se obter informações bionômicas e analisar a viabilidade de cultivo para fins de bioensaios. As massas ovígeras das duas espécies, foram mantidas em placas de Petri até a eclosão das lárvulas. A duração média do desenvolvimento larval até a emergência dos adultos foi de 28 (23-34) dias para Goeldichironomus maculatus Strixino & Strixino, 1991 e 20 (18-22) dias para Goeldichironomus luridus Trivinho-Strixino & Strixino, 2005. Os estádios larvais para as duas espécies foram determinados através da relação entre o tamanho da cabeça e o tamanho do corpo. Essas medidas foram usadas para determinar as curvas de crescimento e estimar a taxa de crescimento diário das duas espécies. As criações ocorreram de forma satisfatória, com rápido crescimento larval e baixa taxa de mortalidade, mas, não houve acasalamento em condições de laboratório.

Larva, pupa and adult of Aeolus cinctus Candèze (Coleoptera, Elateridae, Agrypninae)

Larva and pupa of Aeolus cinctus Candèze, 1859 are described and adult redescribed. The larvae were collected inside termite nests and reared in laboratory. This is the first description of Aeolus immatures from Neotropical region and the second to the genus. Besides, it is the first record to the genus inside termite nest. The comparison with larva of A. mellilus (Say) is also presented.

Faire entendre sa voix

Dans une société du consentement, chacun devrait pouvoir exprimer sa voix. Mais tout enfant apprend à parler en faisant usage de la parole des autres. Dans quelle mesure ce que dit le nouveau venu n'est-il pas une pure reproduction de ce que disent ses aînés ? Si chacun a la voix de sa communauté, qu'est-ce que peut bien vouloir dire « liberté d'expression » ? J'aimerais montrer qu'une voix n'est pas quelque chose que l'on a, mais quelque chose que l'on fait entendre au cours d'un apprentissage. Le problème est politique : ma voix est liée à ma place dans une communauté. In a society of consent, each and everyone should express their own voice. However, a child learns how to speak using the words of the others. To which extent the newcomer isn't just reproducing what his elders say ? If everyone speaks through their community's voice, what does « freedom of speech » mean ? I want to demonstrate that a voice isn't something that one has, it's something that one acquires through education. This is a political problem : my voice is linked to my place in a community.

O papel da auditoria interna e as suas implicações nas empresas públicas- estudo de caso: TACV

A auditoria interna é uma actividade independente ancorada à administração da empresa, com vista a acrescentar valor à organização nela inserida, observando o funcionamento dos controlos internos existentes. É uma actividade importante para qualquer empresa, por ser a única que tem acesso a todas as outras áreas da empresa. Cada vez ela torna-se mais importante, pois o mundo encontra-se em constante desenvolvimento e as empresas acompanham esse desenvolvimento ampliando as suas actividades, ou dimensão. O objectivo do estudo foi analisar o funcionamento da auditoria interna nas empresas públicas, identificando os seus benefícios e importância. Realizou-se um estudo bibliográfico e estudo de caso nas empresas públicas da cidade da Praia, através de questionários que foram distribuídos aos responsáveis de cada empresa, centralizando na TACV. Resultado: A maioria das empresas inqueridas é de grande dimensão, representando 57,1 %, as pequenas empresas representando 21.4% e as médias também representando 21.4. O ramo de prestação de serviço teve predominância com 64,3 %, comercial com 21,4% e 14,3 % do ramo industrial. Um total de 57 % das empresas inqueridas realizam auditoria interna e os 43 % que não realizam enunciaram como principais motivos o alto custo e a falta de necessidade, 40% enuncia alto custo, 40% diz não ser necessário e 20% tem outros motivos que não foram especificados. Verificou-se também que 25 % das empresas que realizam auditoria interna não tem o departamento de auditoria interna definido no organograma. Internal auditing is an independent activity anchored to the company management, with a view to adding value to the organization it inserted, observing the operation of existing internal controls. It is an important activity for any company, being the only one that has access to all other areas of the company. Each time it becomes more important as the world is constantly evolving and business development that accompany expanding its activities, or size. The aim of the study was to analyze the functioning of the internal audit public companies, identifying the benefits and importance. We conducted a bibliographic study and a case study in the public utilities of the city of Praia, through questionnaires that were distributed to the heads of each company, centering on TACV. Results: The majority of companies surveyed is large, representing 57.1%, small businesses represent 21.4% and averages also representing 21.4. The branch of service predominated with 64.3%, commercial 21.4% and 14.3% of the industrial sector. A total of 57% of companies surveyed conduct internal audit and the 43% who do not perform as main reasons enunciated the high cost and lack of need, high-cost states 40%, 40% say it is not necessary and 20% have reasons other than were specified. It was also found that 25% of companies that perform internal audit does not have the internal audit department defined in the organizational chart.