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Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

ABSTRACT: Introduction/Objective: Despite the abundance of studies on earnings management in Latin America, research into the current state of this field remains limited. Therefore, this article aims to analyse the content and evolution of earnings management research within the Latin American context. Methodology: This study employed a systematic literature review of earnings management in Latin America spanning the years 1994 to 2023. Two databases, Scopus and Web of Science, were utilised to identify and select 132 relevant articles. Results: The study makes three significant contributions. Firstly, it conducts a descriptive analysis of earnings management research in the region. Secondly, it categorises the research field into seven themes: earnings management metrics, corporate governance, business strategy, alignment with International Financial Reporting Standards (IFRS), audit quality, ownership structure, and various aspects of earnings management. Thirdly, it outlines a comprehensive research agenda. Conclusions: This study underscores that earnings management in Latin America remains a fertile area for research. Furthermore, it suggests new avenues for empirical and theoretical exploration. RESUMEN: Introducción/Objetivo: Aunque existen numerosos estudios sobre la gestión de ganancias en América Latina, la investigación sobre el estado actual de este campo sigue siendo escasa. Por tanto, este artículo tiene como objetivo analizar la evolución y el contenido de la investigación sobre la gestión de ganancias en el contexto de América Latina. Metodología: El método elegido fue una revisión sistemática de la literatura sobre la gestión de resultados en América Latina, cubriendo los años 1994 y 2023. Se utilizaron dos bases de datos (Scopus y Web of Science) en este estudio para la identificación y selección de 132 artículos. Resultados: Este artículo presenta tres contribuciones. La primera contribución es realizar un análisis descriptivo de la investigación sobre la gestión de resultados en la región. La segunda contribución es la identificación de siete categorías por medio de las cuales se está investigando la gestión de resultados en América Latina: métricas de gestión de ganancias, gobernanza corporativa, estrategia empresarial, convergencia con las Normas Internacionales de Información Financiera (NIIF), calidad de la auditoría, estructura de propiedad y varios estudios sobre la gestión de ganancias. La tercera contribución es presentar una agenda de investigación. Conclusiones: Una conclusión importante de este estudio es que la gestión de resultados en América Latina sigue siendo un campo fértil de investigación en esta región. Además, el estudio arroja luz sobre nuevas direcciones de investigación empírica y teórica.

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ is the property of Editora da Universidade do Estado do Rio de Janeiro (EdUERJ) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Gestión Joven is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of ConTexto is the property of ConTexto and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

ABSTRACT This article analyzes the leader's management style effect on the relationship between personal factors and role conflict in the internal audit function. It sheds light on the factors per se regarding the presence of role conflict in internal audit, addressing the effects that various management styles of the audit leader can cause in the relationship previously addressed in the literature between personal characteristics and role conflict. Evidence shows that the skills and expertise of leading internal audit executives impact the role played by internal auditors, becoming major insights to be analyzed and understood when delimiting the internal audit function. This article contributes to grasping the impact that aspects at a personal, professional, and interaction level in the management hierarchy in companies can have on the internal audit function. A survey was used involving 218 internal auditors certified by the Institute of Internal Auditors of Brazil (Instituto dos Auditores Internos do Brasil [IIA Brasil]), working in the internal audit area and with active profiles on the professional networking platform LinkedIn. Use of multiple linear regression for data analysis. Personal factors encompass the independence and expertise of internal auditors. Role conflict comprises three dimensions: demand from the organization vs. the auditor profession; auditing vs. consulting; and personal values vs. professional expectations. Management style measures the behavior of immediate superiors in the dimensions of task, relationship, and situational context. As results and contributions, it was evidenced that internal auditor’s commitment to independence and expertise have a negative influence on role conflict. A management style with behaviors aimed at relationships between individuals, carrying out tasks, or adapting to situations, on the part of immediate superiors, contributes to reducing the level of role conflict in the internal audit function.

Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

ABSTRACT This study aimed to develop a hermeneutical proposal to read ‘confidence’ (“confianza”) and ‘trust’ (“confiar”) in rely, confidence, and trust in the International Standards on Auditing (ISAs) translation into Spanish, based on contrasting them with the scientific literature on auditing. The gap addressed by this proposal is the lack of criteria to interpret the ISAs translation of rely, confidence, and trust into Spanish, which leads to an inadequate reading of the standards, since these terms are translated into Spanish as ‘confianza’ and ‘confiar,’ a misleading terminological choice. Some keys are provided for a hermeneutical reading when dealing with the concepts ‘confidence’ and ‘trust’ in the ISAs, since they are used interchangeably. This article is a starting point for both researchers and auditors when interpreting the terms rely, confidence, and trust translated into Spanish. From the methodological field, in the first place, a search was made in the ISAs for three key concepts related to what is understood in Spanish by the concepts ‘confidence’ and ‘trust’: rely (reliance), confidence, and trust, specifically determining the place where the concepts were to try to grasp the general meaning of the text within the paragraph of the corresponding standard; second, a structured accounting literature review on the concepts rely, confidence, and trust was conducted in the scientific auditing publications. This study provides the following hermeneutical keys to read ‘confidence’ and ‘trust’ in rely, confidence, and trust in the ISAs translation: rely is more oriented to controls, confidence refers to the relationship between an auditor and the stakeholders, and trust is a threat to the auditor’s objectivity.

Purpose: This research aims to analyze the perceptions of Accounting Science students, from public universities in the city of Mossoró/RN, about red flags in the investigative process of accounting fraud. Methodology: The sample consisted of 90 students from two public universities. Data collection took place through a questionnaire, which had 45 red flags, divided into six groups, evaluated on the Likert-type scale. For each 'red flag', a level of knowledge was assigned, as follows: No knowledge (0), Very low (1), Low (2), Medium (3), High (4) and Very high (5). Subsequently, for the analysis of the results, descriptive statistics were used, with calculation of the mean, median, mode and standard deviation. Results: The interpretation of the findings showed that the academics understand at the "average" level the signs of fraud related to accounting reports and independent audit services. In this sense, comparing the averages, it can be seen that students have a greater perception of knowledge about inadequate records, incomplete files, excessive adjustments in accounting and unrecorded transactions. In addition, students also perceive, to an "average" degree, the influence of the character and ethics of the resource agents (managers) in the elaboration and transfer of information. However, they present deficits in terms of understanding the red flags associated with the market segment in which the entities are inserted. Contributions of the Study: The advance that the present study provides is to accentuate the discussion regarding the level of mastery, of the students, on the financial frauds that incur in losses for the entities. Thus, the relevance of this research is to expose the deficits self-assessed by Accounting undergraduates, regarding red flags in the organizational environment, providing results that encourage the coordination of the Courses to mitigate the deficits resulting from low levels of knowledge about fraud indicators. [ABSTRACT FROM AUTHOR]

To present a reflective analysis on the role of the nurse in the audit of Primary Health Care (PHC), Brazil. A reflective study was carried out in the first half of 2022, with a search in the scientific literature on nursing audit in PHC. The following databases were used: Scientific Electronic Library Online; Latin American and Caribbean Literature in Health Sciences; National Library of Medicine and Google Scholar, with the following descriptors: Nursing Audit; and Primary Health Care, using the Boolean operator AND. The reflection allowed highlighting the need to strengthen the guiding principles of scientific practice to strengthen studies aimed at auditing nursing in PHC at the national and international level, to contribute to the quality assistance and attention to the health of the population. In this sense, it is necessary to discuss, analyze and produce knowledge about nursing auditing. [ABSTRACT FROM AUTHOR]

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Future Studies Research Journal: Trends & Strategies is the property of Future Studies Research Journal: Trends & Strategies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Ciências Sociais em Perspectiva is the property of Revista Ciencias Sociais em Perspectiva and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Administraçãao da UNIMEP is the property of Revista de Administracao da UNIMEP and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Brazilian Business Law Journal / Administração de Empresas em Revista is the property of Administracao de Empresas em Revista and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: This article aims to analyze the perception of auditors and managers in relation to internal controls in risk management in companies. Methodology: The research is descriptive and qualitative. Two identification scripts were carried out, divided into two parts: the first containing 05 closed questions about the characterization of the professionals and the second the questions directed to the research area. The first script was addressed to independent auditors and contains 08 open questions. The second was directed to the managers and contained 10 open questions, 07 of which were elaborated based on the theoretical framework of the research and the others were taken from the study by Peleias et al. (2017). Data processing took place through content analysis using the Atlas / TI software. Results: Based on the research findings, the managers claim to have an internal control that collaborates with risk management, in this sense they always invest in programs, as they claim that they help in the prevention of errors. In the view of independent auditors, Mossoró organizations have internal control and programs that collaborate for risk management, however, employees are not qualified to operationalize the actions in the systems. What compromises the performance of the results. In view of the analyzes carried out, it is possible to understand the different conceptions in relation to the internal control of companies. Contributions of tihis Study: The contribution of research in the theoretical aspect is to confront the different perceptions of auditors and managers, regarding the use of internal control in risk management in a practical reality. With regard to the practical aspect, this study aims to observe what is seen by auditors and what is not perceived within organizations, in this sense the operationalization of internal control is evaluated as effective, but in different angles that have a specific reality of the city of Mossoró, so the research shows that it is possible to solve problems of execution of internal control, providing a better performance and effectiveness of risk management.

Purpose: This article aims to analyze the perception of auditors and managers in relation to internal controls in risk management in companies. Methodology: Two interview scripts were carried out divided into two parts: the first containing 05 closed questions about the characterization of the professionals and the second the questions directed to the research area. The first script was addressed to independent auditors and contained 08 open questions. The second was pointed out to the managers and contained 10 open questions, 07 of which were elaborated based on the theoretical framework of the research and the rest were taken from the study by Peleias et al. (2017). Data processing took place through content analysis using the Atlas/TI software. Results: Based on the research findings, the managers claim to have an internal control that collaborates with risk management, in this sense they always invest in programs, as they claim that they help in the prevention of errors. In the view of independent auditors, Mossoró organizations have internal control and programs that collaborate for risk management, however, employees are not qualified to operationalize the actions in the systems. What compromises the performance of the results. In view of the analyzes carried out, it is possible to understand the different conceptions in relation to the internal control of companies. Contributions of the study: The contribution of research in the theoretical aspect is to confront the different perceptions of auditors and managers, regarding the use of internal control in risk management in a practical reality. With regard to the practical aspect, the study aims to observe what is seen by auditors and what is not perceived within organizations, in this sense the operationalization of internal control is evaluated as effective, but in different angles that have a specific reality of the city of Mossoró, so the research shows that it is possible to solve problems of execution of internal control, providing a better performance and effectiveness of risk management. [ABSTRACT FROM AUTHOR]

The study aimed to analyze the opinion of the auditors of the financial statements of the companies involved in Operation Lava Jato. The research is characterized as a descriptive study, conducted from multicases, with documentary and qualitative analysis, of the 10 largest companies listed on the Brazilian Stock Exchange (B3) that were involved in the Lava-jato operation in the period from 2010 to 2018. The results indicate with respect to the auditors' opinion that 72% of the reports were made by the companies belonging to the Big Four audit group. Opinions were observed with reservations in the companies Andrade Gutierrez, Brasken, Inepar, JBS, and Petrobras, and there was abstention of opinion of the auditors in the companies Inepar and Mendes Júnior. The main reasons for the qualified opinion or for the abstention of opinion was due to the lack of proof of balances or uncertainty about the origin of values and information. The auditors of Eletrobras companies, Queiroz Galvão and Vale S.A., did not disclose information in the audit opinion report about the involvement in the Lava Jato operation. Overall, the analysis highlights the relevance of auditors' opinions, especially regarding disclosure and the qualitative characteristics of accounting information, with a view to preserving the image and commitment to users of accounting information. [ABSTRACT FROM AUTHOR]

Copyright of Lusíada. Economia & Empresa is the property of Fundacao Minerva-Cultura-Ensino e Investigacao Cientifica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of ConTexto is the property of ConTexto and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Resumo Trata da viabilidade de elaboração de uma taxonomia de distorções contábeis como ferramenta para a redução da subjetividade nos processos de auditoria. Os riscos de distorção contábil são mapeados na literatura e então classificados na estrutura taxonômica. O caminho entre a análise desses riscos e a escolha de procedimentos de auditoria formam uma rota objetiva fundamentada por relações lógicas conceituais. Configura-se como um estudo qualitativo exploratório que tem como procedimentos metodológicos o levantamento bibliográfico e a pesquisa documental para subsidiar as análises qualitativas. A análise de conteúdo foi aplicada em documentos obtidos junto ao caso de estudo no Tribunal de Contas da União (TCU). Os resultados obtidos indicam a funcionalidade da taxonomia como instrumento auxiliar às decisões dos auditores para a escolha de procedimentos a partir da classificação de risco de distorções provenientes de erros e fraudes. Na sequência lógica desse processo ficam evidenciadas rotas objetivas caracterizadas como trilhas de auditoria, sugerindo a redução da subjetividade nas escolhas do auditor.

Copyright of Brazilian Business Law Journal / Administração de Empresas em Revista is the property of Administracao de Empresas em Revista and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Abstract Food defense is the effort to protect food from causing harm to the consumer, including security procedures to mitigate intentional acts of adulteration. To assure entry in new markets, food companies need to develop and implement food defense strategies through third-party certification. Although there are some programs designed to assist food business operators in creating effective food defense strategies, this is still not regarded as a priority by food companies. As a first aim of this work, a first-party audit of two meat-producing industries was performed to verify the implementation of food defense requirements. The second purpose of the work was to compare vulnerabilities identified in those two food industries with the ones detected in other previously certified food units in Portugal. For such, a food defense requirements checklist was prepared for the audit and a private certification database was consulted to compare audit results with those from other food business operators certified by at least one international food defense standard. Audit results revealed that both industries were above 50% in overall compliance regarding food defense requirements; still the main vulnerabilities were related to the lack of a food defense plan, the failure to identify critical areas, ineffective warning systems and no training in food defense. Similar vulnerabilities were detected in other certified national food business operators, leading to the conclusion that implementation of food defense requirements seems to be underestimated. As an intervention strategy proposal, food defense training would be of upmost importance to get staff and managers acquainted with the concept.

The objective of this study is to analyze whether specific corporate governance mechanisms and political connections influence the voluntary disclosure of anti-corruption practices in the companies listed in the Brazilian stock exchange [B]3. The disclosure index was obtained from the relationship between the number of citations of the keywords and the number of pages in the sustainability reports. The analysis was performed using multiple linear regression, considering 740 observations from financial years 2016 and 2017. The results indicate that the size and percentage of external members on the board of directors, Big Four audits, size of the audit committee, and participation of government shareholding positively influence the levels of disclosure of anti-corruption practices. In turn, the presence of politicians on the board of directors leads to an increase in information asymmetry due to a lower level of disclosure, which, by extension, represents less commitment to anti-corruption practices.

Esta pesquisa objetivou avaliar as propriedades psicométricas (validade e precisão) do Alcohol Use Disorders Identification Test (AUDIT) em estudantes de uma universidade pública brasileira. Participaram 406 estudantes universitários, com idade média de 23,31 anos (DP= 5,73), a maioria do sexo feminino (68,2%), solteiros (58,4%), com padrões de consumo de álcool de baixo risco (74,4%), que responderam o AUDIT e questões sociodemográficas. Realizou-se análises descritivas, análises fatoriais confirmatórias (AFC) e de consistência interna. Os resultados indicaram melhor ajuste do modelo trifatorial [χ2(32) = 0,89, p< ,001; TLI= ,99; CFI= ,99; RSMEA = 0,036 (IC90%= 0,012 - 0,056); ECVI = 0,30] e adequada consistência interna (α= ,85; Ω= ,89). Conclui-se que o instrumento demonstrou-se adequado teórica e metricamente, podendo ser utilizado em pesquisas que objetivam medir padrões de consumo de álcool em amostras semelhantes a aqui considerada.

A aproximação de áreas de negócio com o uso de novas tecnologias, economia em tempo real, transações com vários países e em vários continentes com diferentes garantias legais são necessárias. Essas garantias podem ser adquiridas por meio da Auditoria Contínua (CA). No entanto, para poder realizar a análise, os auditores precisam ter acesso e extrair os dados. Pesquisadores anteriores enfatizam apenas os benefícios da aplicação dos métodos de AC, mas não explicam como recuperar e organizar os dados. Desta forma, propomos o desenvolvimento de um framework para integrar diferentes sistemas de auditoria contínua. O artigo visa contribuir para a literatura com o aprofundamento das formas de acessar, estruturar e coletar dados críticos e necessários para a AC. Com o aprofundamento do Audit Data Standard e do eXtensible Business Reporting Language (XBRL), além de criar uma base para pesquisas futuras com a integração de algoritmos de extração, análise e detecção de exceção que são utilizados pela CA.

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Evidenciação Contábil & Finanças is the property of Revista Evidenciacao Contabil & Financas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Inspecting, reviewing and monitoring administrative activities are necessary methods for Public Administration, and the performance of Internal Control is essential. This study aimed to investigate the performance of Internal Control in the Municipality of Sabará - Minas Gerais, through documentary study. The principles that guide Internal Control, the techniques used and the context of the municipality regarding the applicability of municipal laws, the Fiscal Responsibility Law and the Federal Constitution of 1988 were analyzed. Based on the documentation referring to the current legislation; it was found that there is no specific municipal law for Internal Control. In view of the above, it was found that Internal Control acts mostly in the procedures for analyzing bidding processes, with no procedure manuals, normative instructions, qualified servers, transparency and mainly organizational structure, aiming at several failures in complying with the legislation. It is concluded that once Internal Control is implemented in the Municipality of Sabará, specific legislation is required, and the organization and structuring of this body is essential to detect and avoid possible irregularities, which is essential for efficiency and effectiveness and the good use of public resources in the Administration. Public. Through the study, it became evident that not only is the implementation of Internal Control extremely important, but also that it has specific legislation in order to be well structured, becoming an indispensable organ for Public Administration, for the administrator and especially for Social Control. [ABSTRACT FROM AUTHOR]

The importance of auditing in the capital market, for its trust and credibility, has increased with business development. Thus, this research aimed to identify the determinants of the degree of penalties applied against independent auditors, based on the Sanctioning Administrative Proceedings filed by the Securities Commission (CVM) from 2000 to 2017. The study contributes to science being the first to look for variables that quantitatively explain these sanctions. The sample of 76 cases was taken from the CVM and B3 sites. The proposed regression models show that the penalties against auditors are: (i) positively and significantly related to breaches of client acceptance, execution and reporting of work, repeat offenders and listed client companies; (ii) negatively and significantly related to the occurrence of audit planning violations, the existence of corporate governance in the audited clients, big four firms and procedural times. [ABSTRACT FROM AUTHOR]

The research analyzed the perception of Brazilian society regarding the responsibilities of the independent auditor in relation to what is prescribed by the regulatory rules of the profession. The sample was formed by 370 participants and the social perception, measured by the Likert scale. The assertions were based on the rules of auditors' responsibilities and allocated to the constructs: fraud; non-compliance; communication and internal control, purified by factor analysis. The Chi-Square test verified the association with the most realistic expectations and the Kruskal-Wallis test identified the significance of the differences in means of the groups. Regarding social perception, the highest level of knowledge of auditing and accounting, are associated with more realistic expectations regarding the auditor's responsibilities. The results still raise the need for society to know the real responsibilities of the auditor, contributing to reducing the dispute between the auditor and the audit, reinforcing the importance of communication between them and the regulatory bodies of the audit. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to identify the evidence of irregularities found by the auditors and the justifications expressed by the manager as the following factors: opportunity, pressure, rationalization and capacity. Additionally, analyze or profile the characteristics found according to geographical and population characteristics of the Brazilian Municipalities audited by the CGU. Methodology: The interpretation of the content of the external demand reports was based on the content analysis technique and the data analysis was performed based on descriptive statistics, using a sample of 259 reports out of an initial total of 725 reports. The CGU External Demand reports were chosen because of their content to collect information regarding the four constructs proposed in the Fraud Diamond. Results: The findings allowed us to observe the presence of the four factors of the fraud diamond conceptual framework in the auditors 'findings and managers' justifications, presentedin the CGU reports. Thus, the results indicate that the Triangle and Diamond Theories of Fraud may explain the occurrence of fraudulent acts by Brazilian municipal managers. Another finding, the frequency of the opportunities was significant for managers to commit fraudulent acts, due to monitoring failures or internal control systems. The ability element was also frequent in the study findings, demonstrating that the position held by the individual may be a factor associated with the occurrence of irregularities. The frequency of the rationalization and pressure categories was lower. The category of rationalization was observed mainly in the moral justifications presented by the managers. Contributions of the Study: These indicators may reveal possible actions of ineffectiveness, inefficiency, social ineffectiveness, political risk, moral hazard, and investment risk in the application of program resources. [ABSTRACT FROM AUTHOR]

Copyright of Gestión Joven is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Public hospitals should consolidate management that works with the Unified Health System (SUS) auditing standards and with strategic tools, among them, the indicators. This research aims to identify which indicators used in the audit of public hospitals can be implemented in the audit of a federal university public hospital in Paraná. Through an integrative review, with 16 articles, we identified 43 indicators used in the audit of federal university hospitals, teaching hospitals, and public hospitals. After comparative method and documentary research, we founded that, of these 43, 31 (72.09%) were already used by the organization studied. We analyzed the remaining 12 indicators not yet worked according to implantation criteria and, thus, we selected 10 (83.33%) for the implantation proposal in the studied hospital. Also, we defined 12 indicators already worked in the institution of Paraná and not mentioned in the hospitals of the samples of the selected articles. [ABSTRACT FROM AUTHOR]

The techniques and methods for remote audits were already foreseen and accepted even before the outbreak of COVID-19. With the pandemic and the need for social distance, they have become a frequent and widely used tool, in this phase that we now call the "new normal". This article discusses its normative forecast, the main care and its viability. [ABSTRACT FROM AUTHOR]

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The objective of the research is to analyze the auditors' perception regarding the measurement of the fair value of complex financial instruments level 3 in financial institutions. A questionnaire was applied with a sample of 62 independent auditors with technical qualification in financial institutions of large audit firms among partners, managers and senior auditors. The tools used were the Logistic Regression Test (LOGIT); The KruskalWallis test, and the matching analysis test. Subjectivity was an implicit characteristic in the process where the auditors remained conservative. However, differences of values were identified that resulted in immaterial issues and an indication of divergences in the measurement of accounting estimates. As a suggestion of improvement in the audit processes, a more robust academic formation and the inclusion of a financial expert in the teams were identified. Opinions diverge as to the partners and managers, where they pointed out more agreement with the issues than the managers.