Dissertations / Theses on the topic 'United States. – Sarbanes-Oxley Act of 2002'

This paper discusses the history of auditor independence in the United States and the regulation of the public accounting profession over time. Special emphasis is put on the increasing importance that regulators have placed on the perception of auditor independence and on its effectiveness. Next, I analyze the efficacy of the Sarbanes-Oxley Act of 2002 and provide several reasons for its shortcomings. Finally, I provide two distinct suggestions aimed at improving the current audit landscape.

Using 1,473 going private transactions completed between 1985 and 2007, I assess whether the increase in going private transactions that occurred after the passage of the Sarbanes-Oxley Act of 2002 (SOX) was driven by SOX, or whether this phenomenon continues an ongoing historical trend. To examine this issue, I initially used structural break tests and intervention analysis. From the initial techniques, I find support that the passage of SOX increased going private transactions for these categories. Secondarily, I use Granger causality tests and impulse response functions to examine the link between going private transactions and the public stock market. When I categorize going private transactions according to the type of acquirer, transaction size, and target industry, I find bi-directional Granger causality relationships between smaller-sized going private transactions and the S&P 500 Index (or Tobin's Q). I also find several unidirectional Granger causality relationships for some categories of going private transactions, based on the type of acquirer or the target industry, to the S&P 500 Index (or to Tobin's Q). The impulse response of going private transactions (or the public stock market) to a shock in the public stock market (or going private transactions) is not immediate, but is delayed two to three quarters. The link between going private transactions and the public stock market is an ongoing phenomenon, continuing a historical trend for going private transactions. For going private transactions with structural breaks, SOX affects the linkage but not for going private transactions with no structural break.

O mercado americano de capitais é reconhecidamente o maior mercado do mundo. Uma série de escândalos de natureza contábil, provocados pela descoberta de transações irregulares em uma de suas maiores empresas, resultou no enfraquecimento do grau de confiança dos investidores, abalando o equilíbrio não apenas do próprio mercado de capitais americano, mas também dos demais mercados internacionais. A Lei Sarbanes-Oxley foi editada com o objetivo restaurar a confiança dos mercados. O sentimento com relação a esta Lei é bastante controverso. Para alguns, ela foi precipitada, pois, o próprio mercado, dado o tempo, se ajustaria aos efeitos da perda de confiança. Desta forma, para estes, a Sarbanes-Oxley representa apenas um aumento desmedido de custos sem o correspondente benefício. Para outros, porém, a Lei representa uma grande oportunidade para se discutir a importância da disseminação de uma cultura empresarial que não veja o lucro como um fim em si mesmo. Este trabalho analisa a Lei à luz dos modernos conceitos de governança corporativa e apresentação de informações contábeis e termina por concluir que a Lei Sarbanes-Oxley, apesar de recente, já foi capaz de alertar administradores do mundo inteiro sobre a necessidade de assumir a responsabilidade sobre a informação por eles prestada, contribuindo para aumentar os níveis de transparência das empresas.
The American capital market is recognisably the greatest market in the world. After several accounting scandals, be set by the discovery of irregularities in one of its most important companies, the level of investor confidence was worldwide shaken, affecting the Market Efficiency Theory. A careful insight into the nature of the misleading transactions attested that they could have been avoided if only companies were not so strongly concerned with financial results that ethics standards and the lack thereof were never considered. In the search to restore market confidence, the American Government issued The Sarbanes-Oxley Act on July 30, 2002. The main objective of this Act is to ensure that managers take responsibility for the transparency and reliability of disclosure though a strong incentive in the adoption of ethical standards as well as good corporate governance procedures linked to a series of sanctions that aim to prevent such wrongdoings from occurring in the future. For some, this Act represents an increase in costs without the correspondent benefit. For others, it represents a great opportunity. The present paper analyses the Act as regards the modern corporate governance theory and concludes that the Sarbanes-Oxely Act, although pretty recent, has already succeeded in making managers more conscious of their responsibility regarding the reliability of information they provide, resulting in improvement both in transparency and corporate governance.
Dissertação (mestrado) - Faculdades IBMEC, Programa de Pós-Graduação e Pesquisa em Administração e Economia, Rio de Janeiro, 2005.
Bibliografia: p. 129-137

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This present assignment consists in the study of Internal Controls and has as goal the research and analysis of the impacts of requirements of the American law Sarbanes-Oxley in a Brazilian subsidiary of multinational of chemichal area. To achieve the purpose of this assignment , besides of the bibliographic surveyed , was done case study in a chemical company related. The case study makes possible na analysis between the bibliographic surveyed and the results reached. The collected data shows the importance of the Sarbanes-Oxley law and however the law is mandatory, it was observed advantages and disadvantages of being in compliance with the Sarvanes-Oxely in the company surveyed.
O presente trabalho consiste no estudo dos Controles Internos e tem como objetivo a pesquisa e an??lise dos impactos dos requerimentos da lei americana Sarbanes-Oxley em uma subsidi??ria brasileira de multinacional do ramo qu??mico. Para atender ao objetivo proposto foi realizado inicialmente um levantamento bibliogr??fico e em seguida, um estudo de caso em uma empresa do ramo qu??mico. O estudo possibilitou uma an??lise entre o a bibliografia pesquisada e os resultados alcan??ados. Os resultados obtidos demonstram a import??ncia da lei Sarbanes-Oxley, e apesar de sua obrigatoriedade, foram verificadas vantagens e desvantagens na empresa objeto da pesquisa.

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Em maio de 2005, 34 empresas brasileiras negociavam American Depositary Receipts (ADRs) na Bolsa de Valores de Nova Iorque (New York Stock Exchange - NYSE), Estados Unidos. Diante da obrigatoriedade de adequar-se ?? Lei Sarbanes-Oxley de 2002, o objetivo geral deste trabalho ?? investigar, na percep????o dos gestores, se o Comit?? de Auditoria ou ??rg??o equivalente das empresas brasileiras contribuiu para minimizar as fraudes, aumentar a transpar??ncia na divulga????o das informa????es cont??beis e melhorar os controles internos. Obtiveram-se 25 respostas de 17 empresas. Os resultados obtidos demonstram a grande relev??ncia do Comit?? de Auditoria, apesar da obrigatoriedade: 56% dos respondentes afirmaram que o comit?? participou ativamente com recomenda????es relacionadas com a avalia????o do sistema de controles internos; 68% consideram-no de grande import??ncia para o bom desempenho da empresa e 71% o manteriam em funcionamento mesmo se, no futuro, sua exist??ncia fosse facultativa.
Em maio de 2005, 34 empresas brasileiras negociavam American Depositary Receipts (ADRs) na Bolsa de Valores de Nova Iorque (New York Stock Exchange - NYSE), Estados Unidos. Diante da obrigatoriedade de adequar-se ?? Lei Sarbanes-Oxley de 2002, o objetivo geral deste trabalho ?? investigar, na percep????o dos gestores, se o Comit?? de Auditoria ou ??rg??o equivalente das empresas brasileiras contribuiu para minimizar as fraudes, aumentar a transpar??ncia na divulga????o das informa????es cont??beis e melhorar os controles internos. Obtiveram-se 25 respostas de 17 empresas. Os resultados obtidos demonstram a grande relev??ncia do Comit?? de Auditoria, apesar da obrigatoriedade: 56% dos respondentes afirmaram que o comit?? participou ativamente com recomenda????es relacionadas com a avalia????o do sistema de controles internos; 68% consideram-no de grande import??ncia para o bom desempenho da empresa e 71% o manteriam em funcionamento mesmo se, no futuro, sua exist??ncia fosse facultativa.

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This research treat of the Audit Companies perception related to the regulatory requirements describe in the Sarbanes-Oxley Act 2002 (Sections 302 and 404) and its respective impacts on the audit risk assessment performed by independent auditors on their audit of financial statements. The general objective, although, is to verify the effect and impact of requirements from the sections 302 and 404 of the SOX for the audit risk assessment for independent auditors. The information were obtained in two phases; on the first phase was performed an exploratory study based on a bibliography research; on the second phase was performed a data collection from a questionnaire sent to all Brazilian Audit Companies which are registered in the PCAOB. The result obtained with the questionnaire add with the concepts explored show that these Brazilian Audit Companies consider the SOX - sections 302 and 404 requirements positive related to the audit risk assessment for the audit of financial statements.
Esta pesquisa trata da percep????o das empresas de auditoria independente a respeito da regulamenta????o prevista na Lei Sarbanes-Oxley - 2002 - SOX (Se????es 302 e 404 da Lei) e de seus impactos na avalia????o de riscos de auditoria enfrentados pelo auditor independente em seu trabalho de exame das demonstra????es cont??beis de uma empresa. O objetivo geral foi, portanto, identificar a percep????o do auditor independente quanto ao impacto das se????es 302 e 404 da SOX na quest??o da avalia????o de risco de auditoria das demonstra????es cont??beis. A coleta de informa????es teve duas etapas. Na primeira, realizou-se um estudo explorat??rio por meio de pesquisa bibliogr??fica. Na segunda etapa, o instrumento de coleta de dados consubstanciou-se em question??rio dirigido a todas as empresas brasileiras listadas no PCAOB . O resultado obtido com o question??rio, alinhado aos conceitos explorados na pesquisa bibliogr??fica, indica que as empresas de auditoria consideram positivas as medidas contidas na referida Lei (se????es 302 e 404) em rela????o ?? avalia????o de riscos de auditoria para trabalhos de auditoria de demonstra????es cont??beis.

The purpose of this dissertation is to investigate the effect of U.S. firms’ geographic location, whether urban or rural, on their corporate disclosure and governance practices. An “urban” firm is one that is headquartered in a large metropolitan area; whereas, a “rural” firm is one that is headquartered some distance from any metropolitan area. Specifically, the study examines whether there are different stock market reactions to urban and rural firms around key event dates relative to the enactment of the Sarbanes-Oxley Act (SOX) on July 30, 2002. Also, the readability and linguistic style in the Management Discussion and Analysis (MD&A) section of public company’s annual reports (Form 10-K) to the Securities and Exchange Commission (SEC) are investigated to determine whether urban and rural firms communicate information differently to investors.

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The choice of this theme was motivated by personal interest of the author and by his presence in the area, in addition, the changes due to publication of the Sarbanes & Oxley generated great impacts on the internal audit activity in insurance companies. The general objective of the research is to examine the new skills to meet changes in the insurance market after the Sarbanes & Oxley, and aims to identify specific skills required of the internal auditor active in the insurance market and verify the perception of the internal auditor active in the insurance market on the degree of importance of these skills. In this context, this research provides the lifting of three assumptions: H1 The skills required of internal auditors working in the insurance market are equivalent to a whole; H2 Among the skills required of internal auditors working in the insurance market, technical knowledge is more important; H3 Among the skills required of internal auditors working in the insurance market, the interpersonal and communication skills are more important. To conduct this research was conducted a survey that allowed bibliographic detect the powers of internal audit in the face of demands for transparency and accountability post-publication of the law, then there was a group of integrated focus for professionals working in auditing and consulting companies insurance which enabled describe the specific skills of the internal auditor in the insurance market. As a result of the focus group pointed to 19 skills required of the internal auditor. In a second stage, was drawn up a questionnaire, where 12 were selected among the powers given by the focus group. The questionnaire was answered by 105 internal auditors. As a result of this research, identified itself as the most important skills identified were: Knowing the Sarbanes - Oxley Mastering the concepts and methodology of the audit, and know the concepts of COSO. There is also a trend that there is the possibility that number 2 (H2) presented. It can be concluded with the results achieved in this research that the impact generated by the Sarbanes & Oxley influenced directly in the execution of internal audit activities in the insurance companies and consequently the skills required in his role.
A escolha desse tema foi motivada pelo interesse pessoal do autor e por sua atua????o na ??rea, adicionalmente, as altera????es ocorridas devido ?? publica????o da lei Sarbanes & Oxley produziram grande impacto na atividade de auditoria interna em companhias de seguros. O objetivo geral da pesquisa consiste em analisar as novas compet??ncias para atender ??s mudan??as ocorridas no mercado segurador ap??s a lei Sarbanes & Oxley, bem como tem como objetivos espec??ficos identificar as compet??ncias requeridas do auditor interno atuante no mercado segurador e verificar a sua percep????o sobre o grau de import??ncia dessas compet??ncias. Nesse contexto, esta pesquisa propicia o levantamento de tr??s hip??teses: H1: As compet??ncias requeridas dos auditores internos atuantes no mercado segurador s??o equivalentes em seu conjunto; H2: Dentre as compet??ncias requeridas dos auditores internos atuantes no mercado segurador, os conhecimentos t??cnicos s??o mais importantes; H3: Dentre as compet??ncias requeridas dos auditores internos atuantes no mercado segurador, as habilidades interpessoais e de comunica????o s??o mais importantes. Para a realiza????o desta pesquisa, foi realizado um levantamento bibliogr??fico que permitiu detectar as compet??ncias da auditoria interna diante das exig??ncias de transpar??ncia e responsabilidade p??s-publica????o da lei; posteriormente, realizou-se um Focus Group integrado por profissionais de auditoria atuantes em consultorias e companhias de seguros o qual possibilitou elencar as compet??ncias espec??ficas do auditor interno no mercado segurador. Como resultado do Focus Group apontaram-se 19 compet??ncias requeridas do auditor interno. Em uma segunda etapa, foi elaborado um question??rio, em que foram selecionadas 12 compet??ncias dentre as apresentadas pelo Focus Group. Esse question??rio foi respondido por 105 auditores internos. Como resultado desta pesquisa, identificou-se que as compet??ncias mais importantes apontadas foram: Conhecer a lei Sarbanes - Oxley e dominar os conceitos da metodologia de auditoria, bem como conhecer os conceitos do COSO. Verifica-se, tamb??m, que existe uma tend??ncia ?? hip??tese de n??mero 2 (H2) apresentada. Pode-se concluir, com os resultados obtidos nesta pesquisa, que os impactos gerados pela lei Sarbanes & Oxley influiram diretamente na execu????o das atividades de auditoria interna em companhias de seguros e, conseq??entemente, nas compet??ncias exigidas em sua fun????o.

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The purpose of this work consists of the exploratory study about the positioning of directors and managers of an eastern multinational subsidiary company established in Brazil, as regards the implementation of the requirements determined for the Sarbanes-Oxley Act for the companies which have American Depositary Receipts negotiated in North American stock exchange. Initially they are presented, from bibliographical and documentary research, the main points of the Act and the management aspects with which it interacts, as risk management, corporate governance and internal controls. In the sequence, the methods and techniques of the research are demonstrated, as well as the argument that substantiated the decision for the use of the case study method as the appropriate strategy for the research. The elaboration of the protocol for the case study consisted in the main tactics to increase the research reliability and to guide the researcher during its development. To collect the data it was elaborated and applied a questionnaire to all directors and managers of the company. The data had been treated by the descriptive Statistics, conjugated with not-parametric techniques (discriminant analysis), for the application of the Kruskal-Wallis test, with the use of SPSS software. After the data collection, treatment, analysis and interpretation, it was gotten answer to the research question, how the company directors and managers will act front to the necessity of the requirements implementation determined for the Sarbanes-Oxley Act. The research demonstrated that the directors and managers are conscious of the deficiencies of the current internal control system, corporate governance and risk management. It also demonstrated the necessity of investments for the full attendance to the requirements of the Law. In addition, it was verified that the rules of internal control and corporate governance are not fulfilled by all the employees. It was detected, also, the existence of an appetite for risks, however the culture directed to the risk management is incipient.
O objetivo deste trabalho consiste no estudo explorat??rio sobre o posicionamento dos diretores e gerentes de uma companhia subsidi??ria de multinacional oriental estabelecida no Brasil, quanto ?? implementa????o dos requisitos determinados pela Lei Sarbanes-Oxley para as empresas que possuem American Depositary Receipts negociados em bolsas de valores norte-americanas. Inicialmente s??o apresentados, a partir de pesquisa bibliogr??fica e documental, os principais pontos da citada Lei e os aspectos de gest??o com os quais interage, como gest??o de riscos, governan??a corporativa e controles internos. Na seq????ncia s??o demonstrados os m??todos e t??cnicas da pesquisa e a argumenta????o que embasou a decis??o pela utiliza????o do m??todo do estudo de caso como a estrat??gia mais adequada para a pesquisa. A elabora????o do protocolo para o estudo de caso constituiu-se na t??tica principal para aumentar a confiabilidade da pesquisa e orientar o pesquisador durante o seu desenvolvimento. Para coletar os dados foi elaborado e aplicado question??rio a todos os diretores e gerentes da empresa. Os dados foram tratados pela Estat??stica descritiva, conjugada com t??cnicas n??o-param??tricas (an??lise discriminante), pela aplica????o do teste de Kruskal-Wallis, com aux??lio do software SPSS. Da coleta, tabula????o, an??lise e interpreta????o dos dados obteve-se a resposta ?? quest??o de pesquisa, como os diretores e gerentes da empresa agir??o frente ?? necessidade de implementa????o dos requisitos determinados pela Lei Sarbanes-Oxley. A pesquisa demonstrou que os diretores e gerentes est??o conscientes das defici??ncias dos atuais sistemas de controle interno, governan??a corporativa e gest??o de riscos. Demonstrou tamb??m a necessidade de investimentos para o pleno atendimento ??s exig??ncias da Lei. Subsidiariamente, verificou-se que as regras de controle interno e governan??a corporativa n??o s??o cumpridas por todos os funcion??rios. Foi detectada, tamb??m, a exist??ncia de um apetite para riscos, por??m a cultura voltada ?? gest??o de riscos ainda ?? incipiente.

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One of the main goals of the companies is to have a consistent internal controls system, with not only the objective of attending the legal rules, specially COSO and Corporate Finance, but also get prepared to be in compliance to the daily routines, turning them into a model when compared to the principal competitors and mainly the present and future investors. To attend and obtain the systems and internal controls mechanisms proposed by Sarbanes-Oxley certifications is actually a big challenge for most of the multinational companies registered in SEC (US Securities and Exchange Commission). Lean structures, rare resources with challenging deadlines assume the huge responsibility to attend the requirement that without a vigorous implementation project, in many cases fail or reach the objectives with high costs and end up destroying value instead of generating it. So, due to this scenario, this work has the objective of contributing to the analysis of this methodology, not only to attend the law but to reduce cost and generate value through the strengthen of the internal controls systems, turning them into animating value generation process mechanisms. So, the idea is to identify the main gaps in the theory through the literature revision and a case study in order to put a question to the main deficiencies, strong points or contributions through the evaluation of the noticed practices and the proposition of a model. Finally, we can say that as a result of the research and the analyses made in this case, the vast majority of executives and other employees recognize the benefit that Sarbanes-Oxley Act has brought to the company searched. Also recognize that, although there is still necessity for systemic adequacy and infrastructure, it helps reducing and controlling the risks and reinforce the system of internal controls in all ts areas of expertise. Approach and understand that there is need for a change in the other employees' culture to be inserted in the day-to-day routine as internal controls, attention to Sarbanes-Oxley and Corporate Governance, making the control cost smaller when compared to the benefits generated.
Dentre os principais objetivos das empresas, est?? o de possuir um sistema estruturado de Controles Internos, n??o somente visando o atendimento ??s regras e normas legais, notadamente as de COSO e Governan??a Corporativa, mas tamb??m preparar a empresa para estar em "compliance" com suas atividades rotineiras, bem como representar um referencial delas em rela????o aos seus principais concorrentes e principalmente aos investidores presentes e futuros. Atender e obter a certifica????o dos sistemas e mecanismos de Controles Internos propostos pela Lei Sarbanes-Oxley, ?? atualmente um grande desafio para a maioria das empresas multinacionais que tenha registro na SEC (comiss??o de Valores Mobili??rios dos Estados Unidos da Am??rica). Estruturas enxutas com recursos escassos, com prazos desafiadores assumem a imensa responsabilidade de atender aos requisitos, sendo que sem um projeto robusto de implanta????o, em muitos casos malogram, ou realizam seus objetivos com altos custos e acabam destruindo valor ao inv??s de gerar. Diante desse quadro, o presente trabalho tem como objetivo contribuir para a an??lise dessa metodologia, n??o somente para atendimento ?? Lei, mas para reduzir custos e gerar valor atrav??s do fortalecimento dos sistemas de Controles Internos, transformando-os em mecanismos impulsionadores do processo de gera????o de valor. Para tanto, a id??ia ?? buscar identificar as principais lacunas da teoria atrav??s da revis??o da literatura e da apresenta????o de um estudo de caso, para o levantamento das principais defici??ncias, pontos fortes ou contribui????es atrav??s da avalia????o das pr??ticas percebidas e a proposi????o do modelo. Finalmente, poder-se-ia afirmar que como resultado da pesquisa e das an??lises efetuadas que, no caso sob estudo, a grande maioria dos executivos e demais colaboradores reconhecem o benef??cio que a Lei Sarbanes-Oxley trouxe para a empresa pesquisada. Reconhecem ainda que, apesar de ainda haver necessidade de adequa????o sist??mica e de infra-estrutura, ajuda na redu????o e controle dos riscos e refor??a sobremaneira o sistema de Controles Internos em todas as suas ??reas de atua????o. Abordam e entendem que h?? necessidade de alguma mudan??a na cultura dos demais colaboradores, para que seja inserida no seu dia-a-dia a cultura de Controles Internos, atendimento ?? Lei Sarbanes-Oxley e Governan??a Corporativa, fazendo com que o custo de controle seja cada vez mais reduzido, em rela????o aos benef??cios por eles gerados.

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This dissertation subject is related to the study of teacher's perception in accounting towards the fulfillment of the audit services attributes after the limitations foreseen by the legal instruments Instruction CVM n? 308/99 and Sarbanes-Oxley about the consulting services. The study main goal is to check the Audit teacher's perception of 14 Academic Masters Programs if the limitations foreseen by the legal instruments Instruction CVM n? 308/99 and Sarbanes-Oxley about the consulting services provided improvement to the fulfillment of the audit services attributes. At first we make a bibliographic review, that is, collecting the main subject concepts and historic in an epigraph. The operational part of the study relates the concepts and main consulting services provided by Big Four in Brazil. After that, talks about the two legal instruments that limited the audit companies acting about providing, at the same time, audit and consulting services to the same client. In Brazil, this limitation was regulated in 1999, when the Instruction CVM n? 308/99 was edited and, in 2002, an akin conduct was adopted in the USA in the promulgation of the Law Sarbanes-Oxley. The text emphasizes the importance of these two legal instruments that contributed to separate the external audit services from the consulting ones, besides becoming a possible way to separate and minimize the margin of interest conflicts between the parts and provide improvement to the fulfillment of the audit services attributes. For the study conclusion, a questionnaire has been answered by the Audit teachers of 14 Academic Masters Programs, in private and public universities, in order to measure their perception about the subject. And we testified that 92% of those teachers who answered the questionnaire agree with the fact that providing the audit and consulting services at the same time to the same client may contribute to the impairment of the attributes in audit, like the independency, the goals and the technical and professional competency.
O tema desta disserta????o est?? relacionado ao estudo da percep????o dos professores em contabilidade quanto ao cumprimento dos atributos dos servi??os de auditoria ap??s as limita????es previstas pelos instrumentos legais Instru????o CVM n?? 308/99 e Sarbanes-Oxley sobre os servi??os de consultoria. O objetivo do estudo ?? verificar a percep????o dos professores da disciplina e/ou ??rea de Auditoria de 14 Programas de Mestrado Acad??mico se as limita????es previstas pelos instrumentos legais Instru????o CVM n?? 308/99 e Sarbanes-Oxley sobre os servi??os de consultoria trouxeram melhoria para o cumprimento dos atributos dos servi??os de auditoria. Inicialmente faz-se uma revis??o bibliogr??fica, ou seja, coleta dos principais conceitos e hist??ricos do assunto em ep??grafe. A parte operacional do estudo relata sobre os conceitos e principais servi??os de consultoria prestados pelas Big Four no Brasil. Trata, em seguida, dos dois instrumentos legais que limitaram o meio de atua????o das empresas de auditoria em prestar concomitantemente, os servi??os de auditoria e consultoria ao mesmo cliente. No Brasil esta limita????o foi regulamentada em 1999, quando editou a Instru????o CVM n?? 308/99 e, em 2002, semelhante medida foi adotada nos EUA quando da promulga????o da Lei Sarbanes-Oxley. O texto enfatiza a import??ncia desses dois instrumentos legais, que contribu??ram para separar os servi??os de auditoria externa dos servi??os de consultoria, al??m de se tornarem um meio poss??vel de distanciamento e minimiza????o das margens de conflitos de interesse entre as partes, e trazerem melhoria para o cumprimento dos atributos dos servi??os de auditoria. Para a conclus??o do estudo, aplicou-se um question??rio aos professores da disciplina e/ou ??rea de Auditoria de 14 Programas de Mestrado Acad??mico em institui????es de ensino superior, p??blicas e privadas, para medir sua percep????o sobre o assunto, e constatou-se que 92% dos respondentes concordam com o fato de que a presta????o simult??nea dos servi??os de auditoria e consultoria a um mesmo cliente pode dar margens para o enfraquecimento dos atributos em auditoria, como por exemplo, a independ??ncia, os objetivos e a compet??ncia t??cnico-profissional.

This thesis examines the current state of nonprofit museum accountability in the United Kingdom and United States, assessing methods of achieving fiscal and ethical accountability, as well as the factors that have influenced museum codes and policies to that end. The recent development of museum accountability is couched in corporate culture, government influence, and public expectations, making it an interdisciplinary concern. Yet museum professionalisation, including codes of ethics, conflict of interest management, and agreed-upon standards, has received little attention from researchers. This study engages in empirical research to assess museums’ responses to recent regulations, their execution of governance accountability, and the application of internal controls and fiscal transparency measures. These subjects appraise ethical governance and board member duties, in addition to audit practices and best practice policies. Research reveals inadequacies in the museum accountability systems in both Britain and America. As case studies serve to demonstrate, opportunities remain for financial and ethical misconduct, which can damage the public trust in museums. This thesis is the first broad empirical study to explain museum accountability in Britain or America, collating data across the entire museum sector, creating an industry-wide national framework from the quantitative and qualitative findings. No research has reported on the implementation of best practice measures according to the private, public and third sectors, stakeholders, and by the museum industry itself. Ultimately, this thesis provides unique evidence previously lacking in both the UK and US museum sectors, making it possible to posit and assess specific museums against an accurate national accountability framework.

M.Com. (Computer Auditing)
In the wake of the economic catastrophes and corporate disgraces such as Enron, WorldCom, Parmalat, and other corporations at the turn of the 21st Century, the United States Senate adopted the Corporate and Auditing Accountability, Responsibility and Transparency Act, which became known as the Sarbanes-Oxley Act of 2002 (hereafter the SOX Act). The concluding bill, the Sarbanes-Oxley Act of 2002, was accepted and approved by the United States Senate on July 25, 2002. The primary motive of the SOX Act is to safeguard shareholders of public corporations by improving, cultivating and ultimately ensuring the reliability and accuracy of corporate disclosure of financial and non-financial information. More than a decade later, many corporations have enhanced their compliance capabilities and competencies, having learned from prior experience and/or earlier SOX fiascos. The envisioned benefits of the SOX Act were to provide the charter and contextual information needed to implement, monitor and review operational and financial processes, reinforce internal controls, and enhance corporate financial reporting. Since the SOX Act forces corporations to conform and comply, the question is; whether SOX compliance can essentially benefit the company’s everyday business as it affects virtually every line of work with the unequivocal purpose of reinstating public confidence in the disclosures included in annual financial statements. The study focuses on how to approach the rudimentary SOX compliance checklist and possibly transform it into an actual value added service for stakeholders and furthermore, how to leverage off the knowledge garnered through complying with the SOX Act – ultimately creating a more effective and resourceful corporation in all financial spheres. By aligning the SOX compliance process with the actual improvement of internal controls, financial processes and ultimately financial reporting, an unprejudiced ambition to identify and manage “real world” risks can be achieved. Ultimately, to comply with the SOX Act might not be an option for public corporations; however, being SOX compliant doesn’t have to be without substantial benefit to a corporation, Senior Executive Management and eventually and ultimately the shareholders.