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Title: Série Questões – Tecnologia da Informação – Gledson Pompeu – Gleyson Azevedo

The exchange of experience between policy makers at the international level is an important way to enhance the impact of measures and can bring valuable insights to solve public problems and inspire initiatives for the Brazilian government. Therefore, the auditor must assure the financial situation and results of the audited entity the subject matterbased on a set of financial statements produced by the entity itself the information on the subject matter.

October i Table of contents Attribute Standards Present the concept of design thinking and the innovation methodologies associated with it for managers and public servers.

This is an informative translation, by glwdson means BRSA can be held responsible for misstatements and misinterpretations here within. The technological advances have greatly increased the ability of individuals and organizations to produce and exchange information.

Auditing Interpretations of Section 1. Audit Court of Tocantins State Transparency in government expenditure: It is worth mentioning that technology does not replace human knowledge; it increases the potential for its use.

What are the main obstacles to innovation in the public glerson, and how to overcome them? Doris de Miranda Coutinho Councillor, member More information. The project for the implementation of the System of Accounting and Fiscal Information of the Brazilian Public Sector Siconfipompue by the National Treasury, intends to make feasible the consolidation of this information in one sole data base that may also be used for audit purposes.


This is justified due to operational and financial reasons.

Buscar no portal Buscar no portal. The auditor then obtains enough appropriate audit evidence on the subject matter to provide a reasonable basis for expressing a conclusion. Planning an Audit of Financial Statements. As for the concept of assurance, the central idea is that the role of a government auditor is to assure the level of proximity between a real and a desired situation. In an entity this size, allocating resources adequately, at the right moment and right place is not an easy task.

Generally, the audits of annual financial statements pompey of reasonable assurance, while audits of semiannual or quarterly statements have only limited assurance. Undoubtedly, with the current paradigm for supply and demand of financial information, continuous audit is a trend in Brazil for the public and private sectors.

Title: Série Questões – Tecnologia da Informação – Gledson Pompeu – Gleyson Azevedo

To take advantage of this innovation means to improve management of financial resources, by detecting and correcting in a timely way the deficiencies of internal controls, errors and frauds, as well as to improve risk management and governance. There is an attempt to identify a point of balance that will make it possible to prepare general purpose statements that have enough information on allocation of assets and resources that enable analysis of the financial situation assets minus liabilities and of the results income minus expenses by all interested parties.

Filings With the U. Controls and accounting policies Controls and accounting policies Controls and procedures Management s responsibility for financial information contained in this Annual Report is described on page Using technologies that are appropriate to analyze a large amount of data allows tests to be applied to all financial data of the audited entities, in an efficient way, suppressing the need for previous cuts of materiality and sampling; additionally, such tests may be applied simultaneously in different levels of accounting entities, making it possible for auditors to evaluate, in the same audit, both aggregate information and specific accounts of greater relevance; results thus obtained can be used, together with inherent risk analysis and internal control evaluations, to improve the targeting of the audit towards the points that have greater probability of showing relevant distortions, thus improving the risk-based approach; finally, once one has access to the data of systems and transactions that are the basis for financial statements, it becomes possible to repeat the tests with shorter periodicity, and this may contribute to a more timely identification of possible distortions.


Merry Jefferson 2 years ago Views: This favors quicker decisionmaking and contributes to make operation of economy and governments more dynamic.

With the expected increase in analytical capacity offered by the new solution, the potential becomes even greater to apply the Audit Analytics techniques and the paradigm of continuous audit as tools for evaluation and response to risks in Federal Government financial statements. Envisioning a Future for Public Health Knowledge Management By Cadence Group Public health today faces challenges and opportunities of a degree that it has never seen before.


Gledson Pompeu –

Public companies have new obligations to report. The course aims to answer some key questions necessary to innovate in Brazilian Public Administration: Please send your comments before 19 September to: Her Majesty the Queen in Right of Canada. In this context, the traditional mechanisms for communicating results, such as annual statements, pompfu with financial information that is disseminated on the internet and other means.

These two concepts are important in order to understand why this kind of audit should be based on risk, should use sampling and issue a timely opinion.