La responsabilité sociale des entreprises transnationales : études de cas sur les audits sociaux et les droits des travailleurs en Chine

À l’heure actuelle, la régulation des chaines mondiales de production dépend principalement de mécanismes non étatiques tels que les codes de conduite et les audits sociaux implantés par les entreprises, les ONG et les organisations internationales. Dans cette recherche, nous évaluons si les audits menés par Nike, Adidas et Puma peuvent contribuer à renforcer les droits des travailleurs chinois. À l’aide d’entrevues réalisées sur le terrain auprès d’auditeurs et d’ONG, nous avons conceptualisé quatre conditions de base, lesquelles concernent la participation directe des travailleurs, le développement de capacités locales, le respect de la liberté d’association et la professionnalisation du travail d’auditeur social. Notre étude conclut que des étapes restent à franchir afin que les audits deviennent des outils d’avancement des droits fondamentaux. L’enjeu prioritaire demeure le développement de structures démocratiques afin de permettre aux ouvriers de former des syndicats libres et de négocier leurs propres conventions de travail.

Serviço Social Audit Saúde no SUS/RN: projeto ético político profissional e de reforma sanitária

Health policies in Brazil, the decentralization of SUS management responsibilities for the three spheres of government has driven the creation and regulation of the audits of health services in the National Audit Office, this is a trend of neoliberal policies imposed by international bodies like the World Bank and IMF to peripheral countries characterized by productive restructuring and reforming the state focuses on the presence of two competing projects in the area of health: Health Sector Reform Project which is based on the democratic rule of law with the assumption of health as social right and duty of the State in defending the extension of the conquest of rights and democratization of access to health care guaranteed through the public financing strategies and the effective decentralization of decisions pervaded by social control and privatized Health Project which is based on the state minimum, with a reduction in social spending or in partnerships and privatization, stronger nonprofit sector, subject to capitalist interests, is made effective through strategies targeting health policy and refilantropização actions. In this context, the present study is an analysis on the work of social audits of public health in infants from a qualitative and quantitative approach, embodied by the critical method of dialectical Marxist social theory that enabled us to unveil the characterization, the demands, challenges and outline the profile of Social Work in teams inserted audits of SUS in RN, but also provided evidence to demonstrate the prospects and possibilities of this area of activity of social workers. It was also found that through the audit work that the state fulfill its role as bureaucratic and regulator of health services with efficiency, effectiveness and economy. Yet, paradoxically, the audits of SUS may provide a vehicle for enforcing rights and ensuring the fundamental principles contained in the project of health reform, because it can be configured in a space of political struggle as representing a new field of knowledge production that needs to be appropriate for a theoretical critic able to redirect the social interests in favor of the user. From this perspective, it is concluded that the work of social audits of public health in infants despite the social relevance that prints, as they constitute an activity study of reality and its transformation proposition requires a transformative political action guided the discussion Marxist theory holds that the ethical project professional politician of Social Work

The cost of sin:the effect of social norms on audit pricing

In this paper we provide evidence for the effects of social norms on audit pricing by studying companies belonging to the alcohol, firearms, gambling, military, nuclear power, and tobacco industries,which are often described as “sin” companies. We hypothesize that the disparities between “sin” firms operations and prevailing social norms create an adverse context which heightens the client's business risk assessment by auditors and is, thereby, reflected in the pricing decisions for audit and consulting services. Having controlled for the impact of variables relating to client attributes, auditor attributes and engagement attributes, we demonstrate that audit firms charge significantly higher audit and consulting fees to companies that deviate from prevailing social norms. Additionally,we show that audit pricing levels within the “sin” group depend both on prevailing political views and on the level of “vice” exhibited by “sin” companies.

Audit report on the County Rural Offices of Social Services Mental Health Region (CROSS) for the year ended June 30, 2015

Audit report on the County Rural Offices of Social Services Mental Health Region (CROSS) for the year ended June 30, 2015

Audit report on County Social Services for the year ended June 30, 2015

Audit report on County Social Services for the year ended June 30, 2015

Auditoria interna como instrumento de controle social na administra????o p??blica

Sob o ponto de vista constitucional os controles interno e externo somam-se a fim de promover responsabiliza????o permanente dos gestores p??blicos em torno dos princ??pios constitucionais da administra????o p??blica: legalidade, impessoalidade, moralidade, publicidade e efici??ncia. Neste artigo a argumenta????o segue no sentido de incrementar as discuss??es acerca da import??ncia de que em todos os n??veis da administra????o p??blica e nos tr??s poderes ??? Legislativo, Executivo e Judici??rio ??? seja implantada a auditoria interna, como unidade respons??vel pela an??lise do sistema de controle interno e a interlocu????o com o controle externo. Embora a administra????o p??blica no Brasil ainda se estruture hibridamente sob o sistema burocr??tico e o sistema gerencial, o fato ?? que os administradores p??blicos possuem na auditoria interna importante mecanismo gerencial que, como regra, contribui para detectar e propor a corre????o dos desperd??cios e procedimentos equivocados, principalmente antecipando-se a essas ocorr??ncias. Neste artigo, ?? apresentado ainda o exemplo da cria????o da auditoria interna no Instituto de Pesos e Medidas do Estado de S??o Paulo (Ipem-SP), sua interlocu????o com o Controle Externo e os resultados no ??mbito da autarquia.