Auditoria às demonstrações financeiras num contexto de crise estudo de caso: inquérito às sociedades de Revisores Oficiais de Contas das empresas cotadas na CMVM

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria sob orientação da Doutora Alcina Portugal Dias

Auditoría integrada de Información + Conocimiento: aplicación en un caso de estudio

Se presentan los resultados de la aplicación de una metodología integradora de auditoría de información y conocimiento, llevada a cabo en un Centro de Investigación del Ministerio de Ciencia, Tecnología y Medio Ambiente de la provincia de Holguín, Cuba, conformada por siete etapas con un enfoque híbrido dirigida a revisar la estrategia y la política de gestión de información y conocimiento, identificar e inventariar y mapear los recursos de I+C y sus flujos, y valorar los procesos asociados a su gestión. La alta dirección de este centro, sus especialistas e investigadores manifestaron la efectividad de la metodología aplicada cuyos resultados propiciaron reajustar la proyección estratégica en relación con la gestión de la I+C, rediseñar los flujos informativos de los procesos claves, disponer de un directorio de sus expertos por áreas y planificar el futuro aprendizaje y desarrollo profesional.

AUDITORÍA DE LA GESTIÓN DE LOS RECURSOS DE INFORMACIÓN EN LA ESCUELA DE BIBLIOTECOLOGÍA, DOCUMENTACIÓN E INFORMACIÓN

La información vista hoy en día como un recurso estratégico para la organización, ha llevado a que se evalúe su gestión de la misma forma que se hace con los demás recursos que existen en la organización.Para esta evaluación se utiliza la Auditoría de información por ser una herramienta indispensable en aquellos procesos relacionados con la gestión de información.La presente investigación surge a raíz de la necesidad que plantea la Escuela de Bibliotecología, Documentación e Información de realizar una evaluación de los recursos de información que requiere para el cumplimiento de objetivos y toma de decisiones, a fin de determinar el nivel de la gestión de éstos por medio de la aplicación de una Auditoría de Información.El desarrollo de esta auditoría se hizo a través de varias fases, las cuales permitieron obtener como resultados:- La identificación de los recursos de información estratégicos que la Escuela requiere para desarrollarse adecuadamente, a partir del análisis de diferentes estructuras de información.- La descripción de cada uno de los recursos a fin de conocer todas sus características e importancia para la Escuela.- El conocer los diferentes flujos de información que se presentan en la Escuela.- Un análisis de la situación actual de los recursos, el balance informacional y la evaluación general de los recursos para determinar las fortalezas y debilidades presentes en su gestión.- La presentación de oportunidades de mejora que aplicadas oportunamente pueden contribuir a optimizar la gestión de los recursos.- Y finalmente presentar un propuesta para la gestión de uno de los recursos de información que presentó debilidad en su gestión.En términos generales, la aplicación de la auditoría de información en la Escuela fue muy pertinente y oportuna ya que permitió identificar y evaluar los recursos de información tal y como se espera en este tipo de proceso.

An overview of the Illinois Criminal History Records Information (CHRI) System : part I of the 1993-94 criminal history records audit.

"December 1994."

Annual privacy and security audit report on the procedures, policies, and practices of the Department of Law Enforcement for maintaining criminal history record information for the period ending ... /

Description based on: June 30, 1979.

Management and program audit, criminal history components, criminal justice information system, Illinois Department of Law Enforcement.

"July 1982."

Audit Information Management System (AIMS).

"This material was compiled by the Audit Division, National Office for Orientation of Management Officials in the national, regional and district offices of the Audit Information Management System (AIMS)."

Exploring Auditors’ Perceptions of the Usage and Importance of Audit Information Technology

This study provides novel evidence on the extent to which auditors perceive the usage and importance of audit technology in an emerging market. It explores the types of audit technology tools used and factors influencing the use of these; it tests the association between the perceived use and importance of the tools and firm-specific/ auditor-specific characteristics. Using interviews and questionnaires from auditors at Big 4 and international non-Big 4 audit firms, the findings reflect the highly perceived importance of using audit technology in technical and administrative procedures, specifically to assess risk. We find that the perceived use and importance of audit technology is relatively higher for those in Big 4 firms, with less years of auditor experience and higher auditor technology expertise, and those in management positions. The results provide policy makers with guidance on the opportunities and challenges of using information technology in the audit process.

Audit report on the Black Hawk County Criminal Justice Information System for the year ended June 30, 2016

Audit report on the Black Hawk County Criminal Justice Information System for the year ended June 30, 2016

Desktop Audit and Analysis of Model Server Capability

This report presents the current state and approach in Building Information Modelling (BIM). The report is focussed at providing a desktop audit of the current state and capabilities of the products and applications supporting BIM. This includes discussion on BIM model servers as well as discipline specific applications, for which the distinction is explained below. The report presented here is aimed at giving a broad overview of the tools and applications with respect to their BIM capabilities and in no way claims to be an exhaustive report for individual tools. Chapter 4 of the report includes the research and development agendas pertaining to the BIM approach based on the observations and analysis from the desktop audit.

Building information modelling : an issue of adoption and change management

Building Information Modelling (BIM) is an IT enabled technology that allows storage, management, sharing, access, update and use of all the data relevant to a project through out the project life-cycle in the form of a data repository. BIM enables improved inter-disciplinary collaboration across distributed teams, intelligent documentation and information retrieval, greater consistency in building data, better conflict detection and enhanced facilities management. While the technology itself may not be new, and similar approaches have been in use in some other sectors like Aircraft and Automobile industry for well over a decade now, the AEC/FM (Architecture, Engineering and Construction/ Facilities Management) industry is still to catch up with them in its ability to exploit the benefits of the IT revolution. Though the potential benefits of the technology in terms of knowledge sharing, project management, project co-ordination and collaboration are near to obvious, the adoption rate has been rather lethargic, inspite of some well directed efforts and availability of supporting commercial tools. Since the technology itself has been well tested over the years in some other domains the plausible causes must be rooted well beyond the explanation of the ‘Bell Curve of innovation adoption’. This paper discusses the preliminary findings of an ongoing research project funded by the Cooperative Research Centre for Construction Innovation (CRC-CI) which aims to identify these gaps and come up with specifications and guidelines to enable greater adoption of the BIM approach in practice. A detailed literature review is conducted that looks at some of the similar research reported in the recent years. A desktop audit of some of the existing commercial tools that support BIM application has been conducted to identify the technological issues and concerns, and a workshop was organized with industry partners and various players in the AEC industry for needs analysis, expectations and feedback on the possible deterrents and inhibitions surrounding the BIM adoption.

Internal audit quality, audit committee independence, growth opportunities and firm performance

This study explores whether the relation between internal audit quality and firm performance is associated with firm characteristics of information asymmetry and uncertainty (growth opportunities) and certain governance controls (audit committee effectiveness). The results from this preliminary study of 60 Malaysian companies show that the association between internal audit quality and firm performance is stronger for firms with high growth opportunities and that this positive association is weakened by increasing audit committee independence. These findings demonstrate the internal auditors conflicting roles and question the governance recommendations that require all members of the audit committee to be non-executive directors.