A Auditoria Interna como ferramenta de melhoria dos controles internos de uma organização: Estudo de caso em uma empresa do segmento industrial do Rio de Janeiro

A alteração no sistema de controles internos da empresa estudada teve como marco principal a mudança do foco no trabalho da auditoria interna, que começou a desempenhar suas atividades de forma estruturada e seguindo uma metodologia específica; além, de perseguir um objetivo estratégico da organização. A auditoria interna, antes do processo de certificação do sistema de controles internos exigido pela seção 404 da SOX, era apenas um instrumento de detecção de erros e compliance fiscal, que baseava seus trabalhos somente em fatos passados, com a constatação de deficiências de controles. Todavia, sem assessorar a alta a administração da empresa na resolução das deficiências, objetivando a implementação das melhorias dos controles internos. Com a necessidade de certificação da eficácia dos controles internos, a partir do ano de 2005, o foco dos trabalhos de auditoria interna foi direcionado para lograr melhorias nos métodos de controle, gestão de riscos, prevenção de fraudes e erros, nos processos operacionais, contábeis e financeiros da organização. O objetivo dessa pesquisa foi, por meio de estudo de caso único, mensurar os principais procedimentos realizados para a implantação do sistema de controles internos da empresa estudada, incluindo a metodologia adotada, o modelo escolhido, o processo de controle estabelecido, a identificação e avaliação dos principais riscos e controles, bem como a forma de seleção, avaliação e teste dos controles internos existentes. Buscou-se coletar dados preconizados pela literatura de autores renomados e analisar as diversas bibliografias, com o objetivo de comparar com a pesquisa que foi realizada nos documentos fornecidos pela empresa analisada. Este estudo levantou pontos importantes sobre o processo de gestão da empresa e da forma como se utilizou da auditoria interna como ferramenta para a melhoria de seus controles internos. Destacam-se a geração de valor empresarial que um bom ambiente de controle interno traz e os motivos que levam uma organização a implementar uma área de auditoria interna, com especial atenção ao foco de assessoramento e consultoria, alinhado as práticas internacionais de auditoria interna. Entretanto, apesar de observar melhorias na atuação da auditoria interna da organização, constata-se a necessidade de alinhamento de algumas práticas internacionais, ainda não implementadas. Descobriu-se, também, que a auditoria interna, com o devido emporwerment da alta administração, e utilizando-se das técnicas atuais e internacionais, aumentam a confiabilidade do sistema de controles internos e com isso geram valor às suas organizações. Nesta pesquisa pôde-se constatar a utilização da auditoria interna como ferramenta de gestão de recursos organizacionais, ocasionando melhorias no sistema de controles internos da empresa, e ficando constatada, por meio de auditoria executada por firma independente, a irrefutável melhoria dos controles internos da organização estudada.

Report on the 1993 IFAC World Congress standards and guidelines session

This brief note reviews five papers which were presented at the 1993 IFAC World Congress, on the theme 'standards and guidelines for computer-aided control engineering (CACE)'. This session was organized as part of the CACE Software Standardization Initiative, a combined effort of the IFAC and IEEE Control System Society committees on standards. The motivation of this report is to note the substantial progress that was made in this initiative, and to provide the basis for further discussion and work. The papers under review were concerned with integrated design environments, the use of the EXPRESS language for defining standard data structures, database management, user interfaces, and the modeling and simulation of hybrid systems.

The changing face and role of CACSD

Computer Aided Control Engineering involves three parallel streams: Simulation and modelling, Control system design (off-line), and Controller implementation. In industry the bottleneck problem has always been modelling, and this remains the case - that is where control (and other) engineers put most of their technical effort. Although great advances in software tools have been made, the cost of modelling remains very high - too high for some sectors. Object-oriented modelling, enabling truly re-usable models, seems to be the key enabling technology here. Software tools to support control systems design have two aspects to them: aiding and managing the work-flow in particular projects (whether of a single engineer or of a team), and provision of numerical algorithms to support control-theoretic and systems-theoretic analysis and design. The numerical problems associated with linear systems have been largely overcome, so that most problems can be tackled routinely without difficulty - though problems remain with (some) systems of extremely large dimensions. Recent emphasis on control of hybrid and/or constrained systems is leading to the emerging importance of geometric algorithms (ellipsoidal approximation, polytope projection, etc). Constantly increasing computational power is leading to renewed interest in design by optimisation, an example of which is MPC. The explosion of embedded control systems has highlighted the importance of autocode generation, directly from modelling/simulation products to target processors. This is the 'new kid on the block', and again much of the focus of commercial tools is on this part of the control engineer's job. Here the control engineer can no longer ignore computer science (at least, for the time being). © 2006 IEEE.

The changing face and role of CACSD

Computer Aided Control Engineering involves three parallel streams: Simulation and modelling, Control system design (off-line), and Controller implementation. In industry the bottleneck problem has always been modelling, and this remains the case - that is where control (and other) engineers put most of their technical effort. Although great advances in software tools have been made, the cost of modelling remains very high - too high for some sectors. Object-oriented modelling, enabling truly re-usable models, seems to be the key enabling technology here. Software tools to support control systems design have two aspects to them: aiding and managing the work-flow in particular projects (whether of a single engineer or of a team), and provision of numerical algorithms to support control-theoretic and systems-theoretic analysis and design. The numerical problems associated with linear systems have been largely overcome, so that most problems can be tackled routinely without difficulty - though problems remain with (some) systems of extremely large dimensions. Recent emphasis on control of hybrid and/or constrained systems is leading to the emerging importance of geometric algorithms (ellipsoidal approximation, polytope projection, etc). Constantly increasing computational power is leading to renewed interest in design by optimisation, an example of which is MPC. The explosion of embedded control systems has highlighted the importance of autocode generation, directly from modelling/simulation products to target processors. This is the 'new kid on the block', and again much of the focus of commercial tools is on this part of the control engineer's job. Here the control engineer can no longer ignore computer science (at least, for the time being). ©2006 IEEE.

Implementation of semi-active damping on a tri-axle heavy-vehicle suspension

A semi-active truck damper was developed in conjunction with a commercial shock absorber manufacturer. A linearized damper model was developed for control system design purposes. Open- and closed-loop damper force tracking control was implemented, with tests showing that an open-loop approach gave the best compromise between response speed and accuracy. A hardware-in-the-loop test facility was used to investigate performance of the damper when combined with a simulated quarter-car model. The input to the vehicle model was a set of randomly generated road profiles, each profile traversed at an appropriate speed. Modified skyhook damping tests showed a simultaneous improvement over the optimum passive case of 13 per cent in vertical body acceleration and 8 per cent in dynamic tyre forces. Full-scale vehicle tests of the damper on a heavy tri-axle trailer were carried out. Implementation of modified skyhook damping yielded a simultaneous improvement over the optimum passive case of 8 per cent in vertical body acceleration and 8 per cent in dynamic tyre forces. © IMechE 2008.

Optimisation of fuel usage and steam availability in the power and steam plant of a paper mill

This paper presents the results of a project aimed at minimising fuel usage while maximising steam availability in the power and steam plant of a large newsprint mill. The approach taken was to utilise the better regulation and plant wide optimisation capabilities of Advanced Process Control, especially Model Predictive Control (MPC) techniques. These have recently made their appearance in the pulp and paper industry but are better known in the oil and petrochemical industry where they have been used for nearly 30 years. The issue in the power and steam plant is to ensure that sufficient steam is available when the paper machines require it and yet not to have to waste too much steam when one or more of the machines suffers an outage. This is a problem for which MPC is well suited. It allows variables to be kept within declared constraint ranges, a feature which has been used, effectively, to increase the steam storage capacity of the existing plant. This has resulted in less steam being condensed when it is not required and in significant reductions in the need for supplementary firing. The incidence of steam being dump-condensed while also supplementary firing the Combined Heat & Power (CHP) plant has been reduced by 95% and the overall use of supplementary firing is less than 30% of what it was. In addition the plant runs more smoothly and requires less operator time. The yearly benefit provided by the control system is greater than £200,000, measured in terms of 2005 gas prices.

Operation of brushless doubly-fed machine for drive applications

This paper presents dynamic and steady-state performance of the Brushless Doubly-Fed Machine (BDFM) operating as a variable speed drive. A simple closed-loop control system is used which only requires a speed feedback. The controller is capable of stabilising the machine when changes in speed and torque are applied. The machine starts in cascade mode and then makes a transition to the synchronous mode to reach the desired speed. This will allow a uni-directional converter to be used. The experiments included in this paper were carried out on a 180 frame size BDFM.

Stable operation of the Brushless Doubly-Fed Machine (BDFM)

A simple method of controlling the Brushless Doubly-Fed Machine (BDFM) is presented. The controller comprises two Proportional-Integral (PI) modules and requires only the rotor speed feedback. The machine model and the control system are developed in MATLAB. Both simulation and experimental results are presented. The performance of the system is presented in the motoring and generating operations. The experimental tests included in this paper were carried out on a 180 frame size BDFM with a nested-loop rotor. © 2007 IEEE.

Visuomotor feedback gains upregulate during the learning of novel dynamics.

At an early stage of learning novel dynamics, changes in muscle activity are mainly due to corrective feedback responses. These feedback contributions to the overall motor command are gradually reduced as feedforward control is learned. The temporary increased use of feedback could arise simply from the large errors in early learning with either unaltered gains or even slightly downregulated gains, or from an upregulation of the feedback gains when feedforward prediction is insufficient. We therefore investigated whether the sensorimotor control system alters feedback gains during adaptation to a novel force field generated by a robotic manipulandum. To probe the feedback gains throughout learning, we measured the magnitude of involuntary rapid visuomotor responses to rapid shifts in the visual location of the hand during reaching movements. We found large increases in the magnitude of the rapid visuomotor response whenever the dynamics changed: both when the force field was first presented, and when it was removed. We confirmed that these changes in feedback gain are not simply a byproduct of the change in background load, by demonstrating that this rapid visuomotor response is not load sensitive. Our results suggest that when the sensorimotor control system experiences errors, it increases the gain of the visuomotor feedback pathways to deal with the unexpected disturbances until the feedforward controller learns the appropriate dynamics. We suggest that these feedback gains are upregulated with increased uncertainty in the knowledge of the dynamics to counteract any errors or disturbances and ensure accurate and skillful movements.

The performance of closed reactor grade plutonium-thorium fuel cycles in reduced-moderation pressurised water reactors

The production of long-lived transuranic (TRU) waste is a major disadvantage of fission-based nuclear power. Previous work has indicated that TRU waste can be virtually eliminated in a pressurised water reactor (PWR) fuelled with a mixture of thorium and TRU waste, when all actinides are returned to the reactor after reprocessing. However, the optimal configuration for a fuel assembly operating this fuel cycle is likely to differ from the current configuration. In this paper, the differences in performance obtained in a reduced-moderation PWR operating this fuel cycle were investigated using WIMS. The chosen configuration allowed an increase of at least 20% in attainable burn-up for a given TRU enrichment. This will be especially important if the practical limit on TRU enrichment is low. The moderator reactivity coefficients limit the enrichment possible in the reactor, and this limit is particularly severe if a negative void coefficient is required for a fully voided core. Several strategies have been identified to mitigate this. Specifically, the control system should be designed to avoid a detrimental effect on moderator reactivity coefficients. The economic viability of this concept is likely to be dependent on the achievable thermal-hydraulic operating conditions. © 2012 Elsevier Ltd. All rights reserved.

Generalization in Adaptation to Stable and Unstable Dynamics

Humans skillfully manipulate objects and tools despite the inherent instability. In order to succeed at these tasks, the sensorimotor control system must build an internal representation of both the force and mechanical impedance. As it is not practical to either learn or store motor commands for every possible future action, the sensorimotor control system generalizes a control strategy for a range of movements based on learning performed over a set of movements. Here, we introduce a computational model for this learning and generalization, which specifies how to learn feedforward muscle activity in a function of the state space. Specifically, by incorporating co-activation as a function of error into the feedback command, we are able to derive an algorithm from a gradient descent minimization of motion error and effort, subject to maintaining a stability margin. This algorithm can be used to learn to coordinate any of a variety of motor primitives such as force fields, muscle synergies, physical models or artificial neural networks. This model for human learning and generalization is able to adapt to both stable and unstable dynamics, and provides a controller for generating efficient adaptive motor behavior in robots. Simulation results exhibit predictions consistent with all experiments on learning of novel dynamics requiring adaptation of force and impedance, and enable us to re-examine some of the previous interpretations of experiments on generalization. © 2012 Kadiallah et al.

Stabilization of periodic orbits in a wedge billiard

This paper introduces a stabilization problem for an elementary impact control system in the plane. The rich dynamical properties of the wedge billiard, combined to the relevance of the associated stabilization problem for feedback control issues in legged robotics make it a valuable benchmark for energy-based stabilization of impact control systems.

A simple closed aquatic ecosystem (CAES) for space

A closed aquatic ecosystem (CAES) was developed to stud), the effects of microgravity on the function of closed ecosystems aboard the Chinese retrieved satellite and on the spacecraft SHENZHOU-II. These systems housed a small freshwater snail (Bulinus australianus) and an autotrophic green algae (Chlorella pyrenoidosa). The results of the test on the satellite were that the concentration of algae changed little, but that the snails died during the experiments. We then sought to optimize the function of the control system, the cultural conditions and the data acquisition system and carried out an experiment on the spacecraft SHENZHOU-II. Using various sensors to monitor the CAES, real-time data regarding the operation of the CAES in microgravity was acquired. In addition, all on-board Ig centrifuge was included to identify gravity-related factors. It was found that microgravity is the major factor affecting the operation of the CAES in space. The change in biomass of the primary producer during each day in microgravity was larger than that of the control groups. The mean biomass concentration per day in the microgravity group decreased, but that of the control groups increased for several days and then leveled off. Space effects on the biomass of a primary producer may be a result of microgravity effects leading to increasing metabolic rates of the consumer combined with decreases in photosynthesis. (c) 2007 COSPAR. Published by Elsevier Ltd. All rights reserved.

Micronutrient niacin addition to enhance biological treatment of textile wastewater

Micronutrients play an important role in biological processes for wastewater treatment. Many industrial wastewaters lack in nutrients required for microbial growth, and this is one of the problems at many activated sludge plants treating them. In this study, the effects of the micronutrient niacin on the COD removal rates of textile wastewater, together with the effect of Mixed Liquor Suspended Solids (MLSS) on niacin, were studied. Certain improvement effects were found on the removal rates of COD, when 0.5 similar to 2.0 mg/L niacin was added to the textile wastewater. The optimal concentration of niacin was 1.0 mg/L, which was continuously added during textile wastewater treatment, and removal rates were 1.31 times compared to those of the control system. The concentration of MLSS was probably one of the factors influencing treatment efficiency, and the biological performance of treatment system could be optimized through micronutrient niacin supplements.