Gledson Pompeu studies Computer Science, Knowledge Management, and Gestão De Tecnologia Da Informação. Opening the iBooks iBooks doesn’t open, click the iBooks app in your ss Indicator. iTunes. iTunes is the world’s easiest way to organize and. Gledson Pompeu hasn’t made any photos public yet. About · Jobs · Blog · Developers · Guidelines · Report abuse · Help forum · English · Privacy · Terms · Help.

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Present project management techniques focused on public sector innovation, aiming to promote a culture of collaboration, meeting the demands of society and adding to the development of public organizations. Doris de Miranda Coutinho Councillor, member More information. Translating the normative references into more practical language, during the year there may be many transactions that will have an effect on the financial situation and result of an entity and that are organized according to accounting rules and consolidated into a summarized set of financial statements.

An analytical view of the past is no longer enough; it is necessary to develop a predictive ability regarding future events in order to make decisions in the present DELOITTE, Auditing Interpretations of Section 1. However, auditing is not a game and, in thesis, the objectives of the auditor and auditee should be the same: Buscar no portal Buscar no portal. For more information visit www. Therefore, the recent technological advances enable application of analytical procedures and statistical tests on the totality of transactions of one or more entities, in very short intervals, materializing the concept of continuous auditing defined originally by Vasarhelyi and Halper as a type of audit that produces results simultaneously or in a short period of time after a relevant event occurrs.

The third mechanism refers to sampling, that can be carried out based on statistics or not. In traditional financial audit approaches, the mechanisms mentioned are essential in order for the auditor to be able to reach conclusions and issue an opinion in a short period of time regarding a large number of financial transactions.

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At the end of the study, we propose a reflection on the potential of these new approaches to increase efficacy and efficiency of financial audit within the scope of the Federal Court of Accounts Brazil TCU. In this context, the traditional mechanisms for communicating results, such as annual statements, compete with financial information that is disseminated on the internet and other means. In the case of financial audit, we attempt to check the reliability of the information contained in the annual statements.


The trend is that the annual audit of the General Balance Sheet of the Union be divided into several audits with smaller scopes and periodicities. Definition Why More information. 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.

In a direct meaning, one can imagine a meeting of the auditor with the auditee to ask questions and listen to explanations regarding the functioning and problems of the audited entity. Almost unrestricted access to information contributes to the creation of a risk society, an expression used by sociologists Anthony Giddens and Ulrich Beck to show the changes in social behavior resulting from greater awareness of the risks they are exposed to.

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. In spite of advances, there are still challenges regarding the financial audit function in TCU.

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

Present the technique known as “Storytelling” – an innovative tool for knowledge management in organizations. As the industry implementation of Risk Based Monitoring RBM progresses, one area to receive less focus than most has been More information.

Therefore, both the Federal Accounting System and similar ones in the state and municipal spheres will begin dealing with financial information according to the same standard. Based on this, it can be said that continuous assurance occurs when auditors perform continous audit of both the performance and the risks of an entity such as the evaluation of controls and continuous monitoring activities adopted by the manager, as shown in Figure 1.

Internal Audit Charters Part of a series of notes to help Centers review their own internal management processes from the point of view of managing risks and promoting good governance and value for money. Several other systems produce financial information that is channelled to, recorded and consolidated in Siafi, according to identification and respective balances or amount of transactions represented din Figure 2. The project for the implementation of the System of Accounting and Fiscal Information of the Brazilian Public Sector Siconficonducted 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.

Thus, a new discipline gains emphasis: According to Alles et al. Introduction If financial audit were compared to a game between the auditee and the auditor, pom;eu would be possible 54R revista do TCU Exposure Draft May Comments due: It is the IT system used to register, monitor and control the Federal Government s budget, finance and assets execution. Thus, what changes between one and another type is the object entities, contracts, programs and the objective to check reliability, compliance or performance.


However, information is not useful if it is not reliable. What are the best practices and tools to generate new ideas and prototyping new public services? Enterprise Services Integration Transforming Gldeson into Services The complexity of information systems for health sector organizations is a global challenge that results in tledson exponential increase in.

From there, the auditor establishes the audit approach which best responds to residual risks, choosing control tests, detailed tests and analytical procedures to be carried out.

In spite of the level of informatization, the challenge faced by audit pompeeu remains big. Annual periodicity is practically a natural consequence of the International standard of preparing financial statements in this same period, since there is some expectation from external parties that the statements be published together with the audit opinion.

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. It is possible to use analytical methods and techniques to evaluate performance and risk of audited entities according to three dimensions: Even so, one cannot disregard the possibility of glecson auditor issuing an opinion saying that the statements are reliable when actually they are not.

In addition, the Bank s Audit and. Portal do Governo Brasileiro. In cases such as this, the analytical procedures are highly recommended in order to evaluate risks by carrying out horizontal analyses balance evolutionvertical analyses composition and analyses of financial and operational indicators.

The financial audit has More information. Finally, this paper presents data on the information systems that keep the financial records of the Federal Accounting System and makes considerations on the potential contributions of the new audit practices supported by information technology, aiming at improving financial audit activities within the Federal Court of Accounts Brazil TCU and other oversight institutions.

The financial audit has. Enterprise Services Integration Transforming Features into Services Enterprise Services Integration Transforming Features into Services The complexity of information systems for health sector organizations is a global challenge that results in an exponential increase in More information.

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