Ferramentas computacionais aplicadas aos trabalhos de auditoria interna

Discute a funcionalidade dos softwares específicos de auditoria e as técnicas de auditoria a eles associados e captura a essência de sua aplicação em órgãos de controle interno da administração pública federal. Primeiramente, com fulcro em pesquisas bibliográficas, chega-se ao entendimento de como são aplicadas essas ferramentas e quais são suas vantagens competitivas em relação aos procedimentos tradicionais de auditoria. Posteriormente, por meio de pesquisa com abordagem qualitativa, busca-se corroborar os estudos e conclusões acadêmicas com as melhores práticas desenvolvidas por outros órgãos de controle interno. Dessa forma, foi possível obter um quadro claro sobre a aplicabilidade de ferramentas computacionais aos trabalhos executados por órgãos de controle interno da administração pública federal.

Proposta de um modelo de auditoria concomitante para as obras e serviços de engenharia da Câmara dos Deputados

Alerta para a necessidade de atuação estratégica da Secretaria de Controle Interno da Câmara dos Deputados, na contratação de grandes obras e serviços de engenharia para a melhoria das instalações físicas da Casa. Propõe um modelo de auditoria para o acompanhamento dessas obras, tendo por base uma avaliação que contenha índices de aderência à proposta de planejamento contratada, com destaque para o Índice de Insucesso do Empreendimento (IIE).

Auditoria operacional : conceitos e aplicação na Câmara dos Deputados

Analisa as possibilidades de aplicação da auditoria operacional na Câmara dos Deputados, revisando seus conceitos, dimensões e etapas. Avalia suas aplicações nas atividades de controle a serem realizadas. Propõe roteiro de auditoria operacional para a Secretaria de Controle Interno, com os passos a serem percorridos nas etapas de seleção, planejamento, execução, elaboração de relatório e acompanhamento das recomendações.

The Comovement between Monetary and Fiscal Policy Instruments during the Post-War Period in the U.S.

This paper empirically studies the dynamic relationship between monetary and fiscal policies by analyzing the comovements between the Fed funds rate and the primary deficit/output ratio. Simple economic thinking establishes that a negative correlation between Fed rate and deficit arises whenever the two policy authorities share a common stabilization objective. However, when budget balancing concerns lead to a drastic deficit reduction the Fed may reduce the Fed rate in order to smooth the impact of fiscal policy, which results in a positive correlation between these two policy instruments. The empirical results show (i) a significant negative comovement between Fed rate and deficit and (ii) that deficit and output gap Granger-cause the Fed funds rate during the post-Volcker era, but the opposite is not true.

Optimal fiscal policy in a multisector model with minimum expenditure requirements

This paper investigates optimal fiscal policy in a static multisector model. A Ramsey type planner chooses tax rates on each good type as well as spending levels on each good type subject to an exogenous total expenditure constraint and requirements that some minimum amount of spending be undertaken in each sector. It is shown that optimal policy does not equally spend in each sector but instead results in one of the minimum expenditure constraints binding.

Should Fiscal Policy be different in a Non-Competitive Framework?

Published as an article in: Journal of Monetary Economics, 2003, vol. 50, issue 6, pages 1311-1331.

Optimal Fiscal Policy with Rationing in the Labor Market

Published as an article in: Topics in Macroeconomics, 2005, vol. 5, issue 1, article 17.

A educação para a cidadania fiscal : ações do Programa Nacional de Educação Fiscal - PNEF no ensino fundamental e médio

Objetiva identificar os fatores que dificultam o avanço das propostas de educação para a cidadania fiscal apresentadas pelo Programa Nacional de Educação Fiscal(PNEF) para o ensino fundamental e médio e as possíveis razões que explicam esses dificultadores.

Lei de responsabilidade fiscal : Lei complementar nº 101, de 4 de maio de 2000, e legislação correlata

Estabelece normas de finanças públicas voltadas para a responsabilidade na gestão fiscal e dá outras providências.

Wastewater treatment plant inspection program, fiscal year 2006 and 2007 data report

This data report includes the results from Alachua County Environmental Protection Department’s inspections of wastewater treatment plants (WWTP) within Alachua County during the 2006 and 2007 fiscal years (October 2005 – September 2007). Groundwater monitoring data provided to the Florida Department of Environmental Protection Department by the WWTP operators is included for those treatment plants that are required to submit this information (PDF has 44 pages.)

Proceedings of the Eighteenth International Sea Turtle Symposium, 3-7 March 1998, Mazatlán, Sinaloa, Mexico

For the first time in its history, the International Symposium on Sea Turtle Biology and Conservation migrated to a site outside of the United States. Thus the Eighteenth edition was hosted by the Mazatlán Research Unit of the Instituto de Ciencias del Mar y Limnología of the Mexican National Autonomous University (UNAM) in Mazatlán, Sinaloa (Mexico) where it was held from 3-7, March, 1998. Above all, our symposium is prominent for its dynamism and enthusiasm in bringing together specialists from the world´s sea turtle populations. In an effort to extend this philosophy, and fully aware of how fast the interest in sea turtles has grown, the organizers paid special attention to bring together as many people as possible. With the tremendous efforts of the Travel Committee and coupled with a special interest by the Latin American region´s devotees, we managed to get 653 participants from 43 countries. The number of presentations increased significantly too, reaching a total of 265 papers, ranging from cutting-edge scientific reports based on highly sophisticated methods, to the experiences and successes of community-based and environmental education programs. A priority given by this symposium was the support and encouragement for the construction of "bridges" across cultural and discipline barriers. We found success in achieving a multinational dialogue among interest groups- scientists, resource managers, decision makers, ngo's, private industry. There was a broad representation of the broad interests that stretch across these sectors, yet everyone was able to listen and offer their own best contribution towards the central theme of the Symposium: the conservation of sea turtles and the diversity of marine and coastal environments in which they develop through their complicated and protracted life cycle. Our multidisciplinary approach is highly important at the present, finding ourselves at a cross roads of significant initiatives in the international arena of environmental law, where the conservation of sea turtles has a key role to play. Many, many people worked hard over the previous 12 months, to make the symposium a success. Our sincerest thanks to all of them: Program committee: Laura Sarti (chair), Ana Barragán, Rod Mast, Heather Kalb, Jim Spotilla, Richard Reina, Sheryan Epperly, Anna Bass, Steve Morreale, Milani Chaloupka, Robert Van Dam, Lew Ehrhart, J. Nichols, David Godfrey, Larry Herbst, René Márquez, Jack Musick, Peter Dutton, Patricia Huerta, Arturo Juárez, Debora Garcia, Carlos Suárez, German Ramírez, Raquel Briseño, Alberto Abreu; Registration and Secretary: Jane Provancha (chair), Lupita Polanco; Informatics: Germán Ramírez, Carlos Suárez; Cover art: Blas Nayar; Designs: Germán Ramírez, Raquel Briseño, Alberto Abreu. Auction: Rod Mast; Workshops and special meetings: Selina Heppell; Student prizes: Anders Rhodin; Resolutions committee: Juan Carlos Cantú; Local organizing committee: Raquel Briseño, Jane Abreu; Posters: Daniel Ríos and Jeffrey Semminoff; Travel committee: Karen Eckert (chair), Marydele Donnelly, Brendan Godley, Annette Broderick, Jack Frazier; Student travel: Francisco Silva and J. Nichols; Vendors: Tom McFarland and J. Nichols; Volunteer coordination: Richard Byles; Latin American Reunión: Angeles Cruz Morelos; Nominations committee: Randall Arauz, Colleen Coogan, Laura Sarti, Donna Shaver, Frank Paladino. Once again, Ed Drane worked his usual magic with the Treasury of the Symposium Significant financial contributions were generously provided by government agencies. SEMARNAP (Mexico´s Ministry of Environment, Natural Resources and Fisheries) through its central office, the Mazatlán Regional Fisheries Research Center (CRIP-Mazatlán) and the National Center for Education and Capacity Building for Sustainable Development (CECADESU) contributed to the logistics and covered the costs of auditoria and audiovisual equipment for the Symposium, teachers and their hotels for the Community Development and Environmental Education workshop in the 5th Latin American Sea Turtle Specialists; DIF (Dept of Family Affairs) provided free accomodation and food for the more than 100 participants in the Latin American Reunion. In this Reunion, the British Council-Mexico sponsored the workshop on the Project Cycle. The National Chamber of the Fisheries Industry (CANAINPES) kindly sponsored the Symposium´s coffee breaks. Personnel from the local Navy (Octave Zona Naval) provided invaluable aid in transport and logistics. The Scientific Coordination Office from UNAM (CICUNAM) and the Latin American Biology Network (RELAB) also provided funding. Our most sincere recognition to all of them. In the name of this Symposium´s compilers, I would like to also express our gratitude to Wayne Witzell, Technical Editor for his guidance and insights and to Jack Frazier for his help in translating and correcting the English of contributions from some non-native English speakers. Many thanks to Angel Fiscal and Tere Martin who helped with the typing in the last, last corrections and editions for these Proceedings. To all, from around the world, who generously helped make the 18th Symposium a huge success, shared their experiences and listened to ours, our deepest gratitude! (PDF contains 316 pages)

Retos y oportunidades de pequeños y medianos despachos y firmas de auditoria ante cambios en la regulación. Marco teórico y estudio empírico

X,429 p.

Avaliação de Processo : Modelagem do processo de elaboração do Relatório de Auditoria de Gestão

Analisa o projeto de modelagem dos processos da Secretaria de Controle Interno – Secin, integrante do planejamento estratégico para o período 2014 – 2015. A abordagem do estudo é descritiva, sendo esperados como resultado o fortalecimento da estrutura de controles internos da secretaria e o aperfeiçoamento do processo de auditar a gestão anual da Câmara dos Deputados.