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Literatura académica sobre el tema "Of the State Internal Auditor"

Autor: Grafiati

Publicado: 4 de junio de 2021

Última modificación: 1 de febrero de 2022

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Artículos de revistas sobre el tema "Of the State Internal Auditor"

Dewi Puspita Sari, Linda y Tri Widyastuti. "Expectation Gap pada Persepsi Auditor Internal dengan Auditee terkait Kompetensi, Independensi, dan Kualitas Audit". Jurnal Riset Akuntansi & Perpajakan (JRAP) 5, n.º 01 (4 de junio de 2018): 53–64. http://dx.doi.org/10.35838/jrap.2018.005.01.5.

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ABSTRACT Mapping result of State Development Audit Agency for Inspectorate General of Ministry of Agriculture by Internal Audit Capability Model was on second level (Infrastructure) and the audit result of State Audit Agency was unqualified opinion, but there was notes for assets arrangement and Inspectorate General was rated that it gave a contribution. On the other hand, the result of internal assesment was on good category. This research aims to analyze expectation gap between internal auditor’s perception and perception of auditee for competency, independency, and quality of audit. Population in this research consist of internal auditor and auditee represented by audited work units under the annual audit work program in 2017. Sampling using the Slovin formula and on data collection obtained data as much as 58 auditors and 82 auditee. Method of data analysis using independent t-test. The result show there is an expectation gap between internal auditor’s perception and perception of auditee for independency and internal auditor’s quality of audit but there isn’t an expectation gap between internal auditor’s perception and perception of auditee for competency. ABSTRAK Hasil pemetaan Badan Pengawasan Keuangan dan Pembangunan terhadap Inspektorat Jenderal Kementerian Pertanian dengan pendekatan internal audit capability model masih pada level 2 (infrastructure) dan hasil pemeriksaan Badan Pemeriksa Keuangan atas Laporan Keuangan Kementerian Pertanian Tahun 2016 adalah Wajar Tanpa Pengecualian, namun masih terdapat beberapa catatan antara lain penataan aset yang dinilai belum memadai dan Inspektorat Jenderal dinilai publik turut serta memberikan andil. Di sisi lain, hasil penilaian internal menunjukkan nilai yang relatif baik. Penelitian ini menganalisis apakah terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan kompetensi, independensi, dan kualitas audit. Populasi dalam penelitian terdiri atas auditor Inspektorat Jenderal Kementerian Pertanian dan auditee yang diwakili jumlah unit/satuan kerja yang diaudit sesuai Program Kerja Audit Tahunan Tahun 2017. Pengambilan sampel menggunakan rumus Slovin dan pada pengumpulan data didapatkan data sebanyak 58 orang auditor internal dan 82 orang auditee. Metode analisis data menggunakan independent t-test menunjukkan terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan independensi dan kualitas audit dari auditor internal, namun tidak terdapat expectation gap antara persepsi auditor internal dan auditee terkait kompetensi auditor internal. JEL Classification: M41, M42

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Rosnidah, Ida. "MODEL PENGUKURAN KUALITAS AUDIT INTERNAL". EKUITAS (Jurnal Ekonomi dan Keuangan) 17, n.º 3 (7 de febrero de 2017): 299. http://dx.doi.org/10.24034/j25485024.y2013.v17.i3.2254.

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Internal auditor’s independence is sometimes in doubt. This makes sense because the internal auditor is an integrated part of the organization. As a part of the organization, the internal auditor has a role to audited financial statements, give some suggestions and recommendations that can be used as the basis for making some decisions in the future. The lower of internal auditor’s independence has an impact audit quality, that can make the role of internal auditor degrade. So, the quality of internal auditor still becomes an important issue until now. The purpose of this study is to establish a measurement model of internal audit quality based on the influencing factors not only independence, but also competence, professionalism and motivation. This study uses primary data by distributing questionnaires spread to 60 internal auditors who work in inspectorate, private companies, state enterprises (BUMN) and local government enterprises (BUMD) in Cirebon District and Municipalities. Data analysis method used is single stage multivariate model among variables/pathway analysis. The results show that the competence, independence, professionalism and motivation affect the quality of internal audit either partially or simultaneously, and competence contributes the most to the quality of the internal audit. Thus, this research model can be used to measure the quality of internal audit.

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Sutaryo, Sutaryo. "PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KEPATUHAN PADA KODE ETIK TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAH". Jurnal Wahana Akuntansi 12, n.º 2 (18 de diciembre de 2017): 105–21. http://dx.doi.org/10.21009/wahana.12.021.

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This research is conducted to find out empirical evidence of the effect of role ambiguity, role conflict, and code of ethics compliance on the state internal auditor to state internal auditor independence in Jawa Timur. This research, which uses quantitative approach, uses data sources by taking sample of 170 state internal auditors in Jawa Timur. The collected data is then analysed by multiple linear regression analysis mehtod. The result reveals that role ambiguity and role conflict have negative effect to the state internal auditor independence, however code of ethics compliance has positive effect to the state internal auditor independence. The higher the situation of ambiguity and role conflict preceived by APIP, it will further weaken its commitment to maintain independence in duty. But not so with compliance with the code of ethics, the higher the compliance of APIP to the code of ethics, it will further increase its commitment to maintain independence in the duty.

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Sari, Dewi Puspa. "MORAL REASONING INTERNAL AUDITOR, DUKUNGAN MANAJEMEN SENIOR, DAN MOTIVASI TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI". BALANCE : JURNAL AKUNTANSI DAN BISNIS 6, n.º 1 (2 de junio de 2021): 83. http://dx.doi.org/10.32502/jab.v6i1.3423.

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The problem of this research is an Effect of Moral Reasoning Internal Auditor, Senior Management Support, and Motivation of the Effectiveness of Internal Audit with Organizational Culture as Moderating Variables (An Empirical Study of State-Owned Enterprise Non Banking at Palembang South Sumatera). This type of research is associative research. The data used are primary and secondary data. The population in this study is an internal auditor in the State-Owned Enterprise total of 40 respondents. Data collection techniques by using interviews and questionnaires. Methods of data analysis used in this research is the analysis of qualitative and quantitative analysis. Results showed that Moral Reasoning of the auditors, Senior Management Support, and Motivationsignificantly positively influence the effectiveness of Internal Audit. Organizational Culture moderate the moral reasoning internal auditor as a pure moderator of the Effectiveness of Internal Audit, Organizational Culture moderate the Senior Management Support as pure moderateof the Effectiveness of Internal Audit and Organizational Culture moderate Motivation of the Effectiveness of Internal Audit.

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Uswati Dewi, Nurul Hasanah, Djuwito Djuwito y Romanus Wilopo. "The role of auditor in whistleblower system: The cases in Indonesia". Journal of Economics, Business & Accountancy Ventura 18, n.º 2 (28 de agosto de 2015): 301. http://dx.doi.org/10.14414/jebav.v18i2.456.

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In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed by a whistle blower. This study attempts to observe the dimensions of the existence and role of the organization of internal auditors and the witness protection agency as external factors influencing an internal auditor to become a whistle-blower. It also explores the effects of the internal auditor competencies, the moral attitude of the internal auditor, and the ethical behavior of company’s internal auditors as internal factors influencing an internal auditor on being a whistle-blower. The independent auditors are considered as the population as they are often connected with the internal auditors. They need the information from the internal auditor about fraud or abuse in the company. Questionnaires were mailed to them and analyzed using Partial Least Squares. It showed that only the ethical behavior of company’s internal auditors influenced them to be whistle blowers coupled by a witness protection program. To develop sound corporate governance in Indonesia, a whistle blower system is needed with emphasis on a strong witness protection. At present, Indonesia does not have the whistle blower act.

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Uswatun Dewi, Nurul Hasanah, Djuwito Djuwito y Romanus Wilopo. "The role of auditor in whistleblower system: The cases in Indonesia". Journal of Economics, Business & Accountancy Ventura 18, n.º 2 (28 de agosto de 2015): 301. http://dx.doi.org/10.14414/jebav.v18i2.823.

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In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed by a whistle blower. This study attempts to observe the dimensions of the existence and role of the organization of internal auditors and the witness protection agency as external factors influencing an internal auditor to become a whistle-blower. It also explores the effects of the internal auditor competencies, the moral attitude of the internal auditor, and the ethical behavior of company’s internal auditors as internal factors influencing an internal auditor on being a whistle-blower. The independent auditors are considered as the population as they are often connected with the internal auditors. They need the information from the internal auditor about fraud or abuse in the company. Questionnaires were mailed to them and analyzed using Partial Least Squares. It showed that only the ethical behavior of company’s internal auditors influenced them to be whistle blowers coupled by a witness protection program. To develop sound corporate governance in Indonesia,a whistle blower system is needed with emphasis on a strong witness protection. At present, Indonesia does not have the whistle blower act.

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Oyadonghan, J. K. y S. Ogoun. "Financial Misappropriation in the Nigerian Public Sector: A Determination of the Role of the Internal Auditor". International Journal of Innovation and Economic Development 3, n.º 2 (2017): 7–17. http://dx.doi.org/10.18775/ijied.1849-7551-7020.2015.32.2001.

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The continued search for a solution to the problem of poor economic management due to financial misappropriation in the public sector, and the public’s outcry against internal auditors because of their perceived connivance necessitated the current study. Furthermore, the position canvassed by internal auditors with respect to their scope of responsibility further justified the need for this research effort. Accordingly, this study was undertaken to determine, whether or not, the internal auditor has a role to play in ensuring the proper utilization of the nation’s economic resources, bearing in mind the rules specifying the scope of the internal audit function in the public sector. Drawing from the research model of survey design, both a structured questionnaire and oral interview data collection platforms were deployed to collect primary data from audit, and another staff of selected ministries in the State and the least-square regression analysis was adopted in testing the hypotheses. From the analysis, and from personal interview, the researchers were able to find out that internal audit has a responsibility to detect and prevent financial misappropriation in the public sector. It was also found out that the internal auditors in the State Civil Service are not independent, which affects their freedom to report such acts of financial misappropriation to the legislative arm for proper action. Therefore, it is recommended that The State legislative arm should ensure that the independence of the internal auditor is guaranteed by a statute.

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Febriana, Ludfa, Siti Maria Wardayati y Whedy Prasetyo. "The Effect of Internal Control Factors on the Accountability of the Auditor at the Inspectirate of Jombang District". Jurnal Dinamika Akuntansi 9, n.º 2 (20 de septiembre de 2017): 166–75. http://dx.doi.org/10.15294/jda.v9i2.9308.

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Government Regulation Number 60 of 2008 on Government Internal Control System is a manifestation of government commitment in order to improve the performance, transparency and accountability of state finance management and to clarify the role of internal control. This study aims at testing and analyzing the influence of internal control factors to auditors who work in the inspectorate of Jombang District. The population in this study are all auditors working in Jombang inspectorate which amounted to 35 auditors. The research sampling uses census method with unit of analysis as many as 35 auditors at Inspectorate of Jombang District. The type of this research is quantitative research using multivariate statistical analysis by using multiple regression analysis. The tests used are validity, reliability, and hypothesis testing. The result of the research proves that controll environment, management risk assessment, activity control, communication and information, and monitoring affect on auditor accountability in the Inspectorate of Jombang District. Based on the results and discussion of the research, the conclusion that can be taken is the auditor at the Inspectorate of Jombang District should pay attention and keep the compliance of internal control because it will make auditor accountability awake.

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Retno Anggraini, Francisca Reni y Fransiscus Asisi Joko Siswanto. "ETHICAL LEADERSHIP FOR INTERNAL AUDITOR: AN EXAMINATION OF SOCIAL COGNITIVE THEORY". Jurnal Akuntansi dan Keuangan Indonesia 16, n.º 2 (31 de diciembre de 2019): 165–79. http://dx.doi.org/10.21002/jaki.2019.09.

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Abstract This study aims to empirically examine the influence of subjective norms, behavioral control, and intention on the attitude of internal auditors to report fraud with ethical leadership as a moderating variable. This study used a scenario-based survey of internal auditors working in state-owned and mid-level private companies. The sample was chosen by the non-random method because the sample was taken from the participants of the SNIA (National Internal Auditor Symposium) and in total, 117 respondents were gathered as valid samples. Data were analyzed using Warp PLS 4.0. This study proves that subjective norms and behavioral control have a positive effect on the attitude of internal auditors to report fraud, while intention has a negative influence on the attitude. Ethical leadership strengthens the positive influence of subjective norms and behavioral control on the attitude of the internal auditors. It also reinforces the negative influence of intention on the internal auditors’ attitude. This research supports a model of integration between Theory of Planned Behavior and Social Cognitive Theory, which states that the environment, in this case ethical leadership, influences the internal auditor's cognition in making ethical decisions. However, this study cannot prove that ethical leadership can reduce the negative influence of intention on the attitude of internal auditors to report fraud.

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Tesis sobre el tema "Of the State Internal Auditor"

Carreiro, Marta Vasco. "The state of the art of internal audit activity in Portugal". Master's thesis, Instituto Superior de Economia e Gestão, 2010. http://hdl.handle.net/10400.5/2772.

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Mestrado em Gestão/MBA
The purpose of this study is to better understand the expanding scope of internal auditing practice in Portugal and how is it comparing with the global results of the Common Body of Knowledge 2006 (CBOK) study developed by The Institute of Internal Auditors Research Foundation (IIARF). For the internal audit community, it is important to be aware of how is the current status of the internal audit activity in Portugal and in particular how is ranked with the global results; moreover, how the Portuguese internal audit activity is in compliance with the Standards, allowing to identify shortcomings and find out how to improve it. To realise this dissertation, the database with Portuguese responses to the CBOK 2006 was given by the IIARF, where there was 84 responses considered usable. In conclusion, the internal audit in Portugal is relatively young, as about half of the responses had implemented the internal audit activity (IAA) for less than 10 years; although it seems that is a general tendency from the global results and also the French case. On the topic of the use of the Standards, all Portuguese respondents have an opinion similar to those at a Global level, (being similar to the Spanish respondents opinions) where more than three quarters stated that use the Standards in whole or in part. In particular to the Quality Assurance and Improvement Program, only around a sixth of the Portuguese and Spanish respondents may use the statement that their activities are "conducted in accordance with the International Standards for the Professional Practice of Internal Auditing"; but it diverges from for the Global results as its percentage is around the double. Regarding the Performance Standards there are significant differences in the responses given by Portuguese CAEs on Standards 2100, 2500 and 2600, comparing with the results reported at Global level. Significant differences where also found on the topics such as the IAA's relationship within the Organization, the relationship with the Audit Committee, the governing documents in the Organization and the Continuing Professional Development.
Esta dissertação pretende descrever o alargamento do âmbito da actividade de auditoria interna em Portugal e como a mesma se caracteriza em comparação com os resultados globais do estudo Corpo Comum de Conhecimento 2006 (CBOK), desenvolvido pelo The Institute of Internal Auditors Research Foundation (IIARF). Para a comunidade de auditoria interna, é importante estar consciente de como actualmente se caracteriza a actividade de auditoria interna em Portugal e, em particular, como a mesma se compara com os resultados globais, nomeadamente, quanto à sua conformidade com os Standards, permitindo identificar as áreas que necessitam de melhorias e como desenvolvê-las. Para a realização desta dissertação, a base de dados com as respostas portuguesas ao CBOK 2006 foi cedida pela IIARF, na qual 84 respostas foram consideradas utilizáveis. Concluiu-se que, a auditoria interna em Portugal é relativamente jovem, uma vez que cerca de metade das respostas indicou que a actividade de auditoria interna tem menos de 10 anos; no entanto, afigura-se estar em linha com a tendência dos resultados globais e também com o caso francês. Relativamente ao uso dos Standards, os inquiridos portugueses têm uma opinião semelhante à dada quer ao nível global quer em Espanha, onde mais de três quartos declararam que usam os Standards, no todo ou em parte. Em particular, relativamente ao Programa de Garantia de Qualidade e Melhoramento, apenas cerca de um sexto dos portugueses inquiridos (assemelhando-se aos dados espanhóis) podem utilizar a expressão de que "as actividades desenvolvidas pelos auditores foram conduzidas de acordo com as Normas Internacionais para a Prática Profissional de Auditoria Interna do 11A", no entanto essa proporção diverge dos resultados globais, sendo o dobro. Relativamente às Normas de Desempenho (em particular as Normas 2100, 2500 e 2600), concluiu-se que existem diferenças significativas entre as respostas dadas pelos portugueses e os resultados globais. Foram também encontradas diferenças significativas em temas como o relacionamento da AAI na Organização, o relacionamento com o Conselho de Auditoria, os documentos de governação da Organização e o Desenvolvimento Profissional Contínuo.

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HE, Shaohua. "Auditor choice, audit fees and internal governance in family firms". Digital Commons @ Lingnan University, 2010. https://commons.ln.edu.hk/fin_etd/3.

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I study the role of auditing in mitigating agency concerns in family firms. Family firms face less severe agency problems due to the separation of ownership and control (Type 1) but more severe agency problems between controlling and noncontrolling shareholders (Type 2). As family firms make up a large part of most free enterprise economies it is important to examine these two agency problems with respect to auditor choice and audit effort. I find that family firms are more likely to choose a specialist auditor than nonfamily firms, consistent with the argument that family firms need to signal their non-expropriating behaviors by choosing specialist auditors. I further find that audit fees are lower in family firms compared to nonfamily firms, consistent with the hypothesis that the Type 1 agency conflict dominates the Type 2 agency conflict in the determination of audit effort and pricing. Moreover, consistent with prior literature that states that effective internal governance demands a quality auditor and more audit effort irrespective of ownership structure, I find that the positive association between family ownership and specialist auditor choice is stronger when internal governance is strong and the negative relation between audit fees and family ownership is weaker when the internal governance is strong. I find that these results on audit fees are robust to the use of alternative measures of concentrated influence such as CEO ownership, inside director ownership, and the presence of one or more founder directors. I also find that the effect of internal governance on audit fees is not limited to one or a few components of internal governance.

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Petersen, Robin Andy. "The role of the internal auditor in enhancing corporate governance in state-owned Enterprises in South Africa". Thesis, Cape Peninsula University of Technology, 2019. http://hdl.handle.net/20.500.11838/3021.

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Thesis (Master of Internal Auditing)--Cape Peninsula University of Technology, 2019
In South Africa (SA), State-Owned Enterprises (SOEs) play various roles, which include the provision of utility services such as water, electricity, health services and sanitation. SOEs also contribute towards SA’s economic growth and creating job opportunities, and are significant in both developed and developing countries, around the world. The fundamental elements of Corporate Governance (CG), prescribed by the King 4 Report on Corporate Governance and the PFMA, promotes adequate and effective Financial Management, Risk and CG practices that should be actioned by SOEs in SA. The King 4 Report on Corporate Governance, also highlights the need for a risk-based Internal Audit Function (IAF), as the role of the IAF contributes towards effective CG in an entity. However, the sustainability of SOEs remain threatened by challenges like financial mismanagement and non-compliance stemming from CG mal-practices, and despite the existence of the IAF in SOEs, CG mal-practices persists. This study aimed to explore the role of the IAF in SOEs towards the entity’s CG, which is significant to stakeholders like Internal Auditors, SOEs and the public in SA. A quantitative approach anchored in Institutional and Stakeholder Theories, were adopted for this study, and an online questionnaire were created and distributed via a link inserted in monthly newsletters of the Institute of Internal Auditors South Africa (IIASA), that was circulated to all the members of the IIASA. The questionnaire contained a strict criterion, requesting only IA professionals with current/previous Internal Audit (IA) experience in SOEs in SA, to complete. Data collected that delivered significant results, were divided into eight (8) themes, created for the purpose of answering the main research questions, and were stated as Descriptive Statistics. Relationships between dependent and independent variables were tested using ANOVA, which included Kruskal-Wallis H Tests and Mann- Whitney Tests. Reliability and Validity of the data collection tool and its questions posed to respondents, were conducted using tests like Cronbach’s Alpha and Spearman’s Correlation Coefficient. Findings to this study include the absence of ethical standards in practices and inadequate and ineffective leadership provided by the Boards of Directors within SOEs, as well as inadequate internal control testing performed and weak risk management practices prescribed and performed by the IAF, all contributing to the CG mal-practices. Each chapter of this study elaborates on one Another, towards and inclusive of the final chapter, starting with the Introduction to this research study, followed by the Literature Review which address the affiliative information that is significant to this research study. This study also includes a Research Methodology chapter, which explains the methods used to address this research study’s fundamental questions and objectives. Other existing Chapters include the analysis to data collected from respondents, recommendations to improve the current SOE and IAF practices, and further avenues where research can be conducted.

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Strickland, Pamela Jean. "INITIAL EVIDENCE ON THE ASSOCIATION BETWEEN MUNICIPAL AUDIT COMMITTEES, GOVERNANCE AND INTERNAL CONTROLS". NSUWorks, 2011. http://nsuworks.nova.edu/hsbe_etd/108.

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This research provides initial empirical evidence on the association between municipal audit committees and internal control problems. Prior research has reported on the use and benefits of municipal audit committees and the quality of governmental accounting and reporting. This study extends prior literature by investigating an area of governmental accounting not heavily researched. This study also investigates the association between the presence of a municipal audit committee and the form of municipal governance, an area of governmental accounting not yet explored in the literature. Prior research on forms of governance indicates that the professional goals of the city manager, or the political goals of the mayor, may influence his or her decisions concerning municipal operations. Examining the association of the presence of an audit committee and form of governance allows for insight into a new area of municipal research. This research finds that the presence of an audit committee is not associated with reported internal control deficiencies, but is positively associated with reported internal control weaknesses. This suggests that municipalities with audit committees have higher incidences of reported internal control weaknesses. There is also partial support for an association between the presence of an audit committee and the form of governance. However, the results are not conclusive and suggest that the political climate beyond form of governance influences decisions with regard to having audit committees.

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Ando, Larissa. "A percepção dos auditados em relação à auditoria interna em uma instituição financeira". Universidade Presbiteriana Mackenzie, 2015. http://tede.mackenzie.br/jspui/handle/tede/957.

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Faced with an economic context where the presence of financial institutions is of paramount importance, mainly for ensuring the maintenance of financial services, it is noted that the assistance provided by internal audit to financial institutions have a key role in proper development of them and therefore the very economy as a whole, due to its role of checking that the procedures adopted in relation to standards and internal controls. But is the control characteristic of the internal audit activity, is at fault or pointing the involuntary image of your paper arising from past practices of internal audit supervision and punishment, it is considered the possibility of auditee have fear or other negative feelings associated internal audit which will influence your decision making capability in the company, which indirectly reflected in the relationship between internal audit and the auditee parties and consequently influence the behavior of employees. Given the aforementioned context, the need to check: How the perception of internal audit affect the mood of the auditee? The theoretical framework of this study addressed the objectives and the performance of internal audit, the process of perception and the composition of moods. Methodologically the research was mixed, with quantitative and qualitative approaches. Quantitative data were collected using closed questionnaires, with questions organized into three dimensions: cognitive (what is known about the role of the auditor), affective (feelings associated with the audit situation) and behavioral (the experience that has with auditing situations). The sample consisted of 121 respondents employees of a unit of the Federal Savings Bank. Data were analyzed using descriptive and multivariate statistics. The results showed that the mood of the auditee was related to cognitive, behavioral and affective aspects, obtained by multiple linear regression equation involving the three referenced aspects. Qualitative data showed that in general, as the vision of four internal auditors, there was a change in the perception of the auditee for the internal audit and over the years this image of supervision and punishment in relation to the internal audit, gradually is losing their strength; which reinforced the results of quantitative research, it was shown a balance in the state of mind of the auditee, regardless of the presence of internal audit or the time since the last audit. It was the need of managers, the case study, clarifies the audit programs and the criteria used by the auditors, as they were not clear to auditee, which would contribute to the inter-relationship and collaboration between internal auditors and auditee and accelerate the reduction of significantly surveillance image.
Diante um contexto econômico onde a presença das instituições financeiras é de suma relevância, essencialmente por garantir a manutenção dos serviços financeiros, nota-se que a assessoria prestada pela auditoria interna às instituições financeiras tem um papel primordial no desenvolvimento adequado delas e portanto, da própria economia como um todo, devido ao seu papel de verificar a conformidade dos procedimentos adotados em relação às normas e controles internos. Porém seja pela característica de controle da atividade de auditoria interna, seja pelo apontamento de falhas ou pela imagem involuntária do seu papel advinda das práticas passadas da auditoria interna de fiscalização e punição, considera-se a possibilidade dos auditados terem medo ou outros sentimentos negativos associados à auditoria interna que possam modificar sua capacidade de tomada de decisão na empresa, o que indiretamente se refletem no relacionamento entre a auditoria interna e as partes auditadas e consequentemente, influenciam o comportamento dos colaboradores. Diante do contexto apresentado, surgiu a necessidade de verificar: Como a percepção sobre a auditoria interna afeta o estado de ânimo dos auditados? O referencial teórico deste estudo abordou os objetivos e a atuação da auditoria interna, o processo de percepção e a composição de estados de ânimo. Em termos metodológicos a pesquisa foi mista, com enfoques quantitativo e qualitativo. Os dados quantitativos foram coletados utilizando-se questionários fechados, sendo as questões organizadas em três dimensões: aspectos cognitivos (o que se conhece sobre o papel do auditor), afetivos (sentimentos associados à situação de auditoria) e comportamentais (a experiência que se tem com as situações de auditoria). A amostra foi composta por 121 respondentes funcionários de uma unidade da Caixa Econômica Federal. Os dados foram analisados mediante estatística descritiva e multivariada. Os resultados mostraram que o estado de ânimo dos auditados estava relacionado aos aspectos cognitivos, comportamentais e afetivos, obtido mediante a equação de regressão linear múltipla que envolveu os três aspectos referenciados. Os dados qualitativos apontaram que de forma geral, conforme a visão de quatro auditores internos, houve uma modificação da percepção dos auditados em relação à auditoria interna e ao longo dos anos essa imagem de fiscalização e punição, em relação à auditoria interna, gradativamente está perdendo suas forças; o que reforçaram os resultados obtidos da pesquisa quantitativa, em que foi evidenciado um equilíbrio no estado de ânimo dos auditados, independente da presença da auditoria interna ou do tempo desde a última auditoria. Verificou-se a necessidade dos gestores, do caso estudado, esclarecerem aos auditados os programas das auditorias e os critérios utilizados pelos auditores, pois os mesmos não eram claros aos auditados, o que contribuiria para o inter-relacionamento e colaboração entre auditores internos e auditados, além de acelerar a redução da imagem de fiscalização de forma significativa.

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Carmona, Eduardo. "Um estudo das compet??ncias do auditor interno atuante no mercado brasileiro de seguros : percep????o ap??s a lei Sarbanes & Oxley". FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2008. http://132.0.0.61:8080/tede/handle/tede/424.

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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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Liu, Ming. "Corporate governance, auditor choice and auditor switch evidence from China /". online access from Digital Dissertation Consortium, 2007. http://libweb.cityu.edu.hk/cgi-bin/er/db/ddcdiss.pl?3266748.

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Karlsson, Helena. "INNOVATION AUDITING THE AUDIT & THE AUDITOR : (from the perspective of the internal auditor)". Licentiate thesis, Mälardalens högskola, Innovation och produktrealisering, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-27146.

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There are many innovation audits that aim to contribute to increased innovativeness through systematic monitoring and review. In line with this the purpose of this study is to build knowledge that increases both the academic and the practical user-value of innovation audits. Previous research in the innovation audit area is mainly focused on the audit tool and to some extent the auditing process, with a strong bias towards what to audit, rarely addressing more than just the measuring- and assessment phases. Most audits involve internal staff in audit-related work such as self-assessments, and thus employees from the audited organisation can also be regarded as internal auditors (executors). Previous research indicates that the ability of the internal auditor impacts the audit’s execution and that the audit design affects how auditor-demanding the execution of the audit becomes. Despite this there is very little research that concerns the internal auditor’s role in the auditing process. To better understand how the abilities of individual internal auditors affect the audit process, I formulated two questions for the licentiate thesis: What types of shortcomings in the audit process are influenced by deficient auditor maturity? and What are the consequences of these shortcomings on the audit process? The concept of auditor maturity is here used familiarly to describe the internal auditors’ level of ability to independently perform their auditing tasks in an appropriate manner without any further support than what is provided by the audit tool. The empirical data were collected in two qualitative case studies with 21 participants from two SMEs. 92 written questionnaire and 23 interviews were conducted and complemented by a literature review. My use of two subdivisions of the audit process is central to the thesis and to my knowledge not previously used: firstly the division into three phases: the pre-assessment phase, the assessment phase and the post-assessment phase, and secondly the division into three parts: the audit (the tool), the auditor (the executor) and the auditing (the execution). The analytical focus is on shortcomings in the internal auditors’ ability to execute their auditing tasks. Several shortcomings in this respect were identified and can be grouped based on the following characteristics: Conceptual, Contextual, Auditor interaction, Strategic & operational and Adaption. The main contribution of this research is by highlighting the internal auditor’s role in the audit process, to discuss all the phases of the process and to introduce the perspectives of audit, auditor and auditing under the unifying concept of the audit process.
Det finns många innovations-audits som syftar till ökad innovativitet genom systematisk mätning och granskning. I linje med det är den här studiens syfte att bygga kunskap som ökar både den akademiska och den praktiska användarnyttan av innovations-audits. Det finns mycket tidigare forskning inom området innovations-auditering med en stark övervikt mot vad som ska auditeras och berör ofta inte mer än själva mät- och skattnings-fasen. De flesta audits involverar i hög grad intern personal i det audit-relaterade arbetet med att t.ex. utföra självskattningar och förändringsplanering. Det innebär att personal från den auditerade organisationen kan betraktas som interna auditors. I tidigare forskning finns tydliga tecken på att den interna auditorns (utföraren) förmåga påverkar auditerings-arbetet och att auditens utformning påverkar hur krävande auditerings-utförandet blir för auditorn. Trots detta berör ytterst lite forskning den interna auditorns roll i audit-processen. För att bättre förstå hur enskilda interna auditors förmågor påverkar audit-processen formulerade jag två frågor i lic-avhandlingen: Vilka typer av tillkortakommanden i audit-processen påverkas av otillräcklig auditor-mognad? och Vilka följder får dessa tillkortakommanden på audit-processen? Begreppet auditor-mognad används här på ett vardagligt sätt för att beskriva nivån av den interna auditorns förmåga att självständigt utföra sina auditeringsuppgifter på ett ändamålsenligt sätt - utan att behöva ytterligare stöd än det som ges i audit-verktyget. Empiri har samlats in i två kvalitativa case-studier med totalt 21 deltagare från två SME företag. 92 skriftliga enkäter och 23 intervjuer har genomförts och kompletterats med en litteraturstudie. Centralt för avhandlingen är mitt val att använda två uppdelningar av audit-processen som vad jag vet inte använts tidigare. Den första delar auditeringen i tre faser; för-mätningsfasen, mätfasen och efter-mätningsfasen. Den andra delar processen i tre delar: auditen som är verktyget, auditorn är genomföraren och auditeringen är utförandeprocessen. Analys fokus är tillkortakommanden i den interna auditorns förmåga att genomföra sina audit-uppgifter. Ett flertal tillkortakommanden i auditorns förmåga att utföra sina audit uppgifter identifierades och kan grupperas utifrån följande karaktärsdrag; Konceptuella, Kontextuella, Auditor interaktion, Strategisk och operationell samt Anpassning. Forskningens främsta akademiska och praktiska bidrag är att lyfta och tydliggöra den interna auditerns roll i audit-processen, att modellera och diskutera processens samtliga faser samt att föra in de tre perspektiven audit, auditor och auditing under det sammanhållande begreppet audit-process.

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Pei, Ker-Wei. "A Comparative Study of Internal and External Auditors' Judgment of Internal Auditor Independence". Thesis, North Texas State University, 1986. https://digital.library.unt.edu/ark:/67531/metadc331822/.

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The purpose of this study is to provide empirical evidence relevant to perceptions of internal auditor independence. Specifically, this study investigates how the auditor practitioners (both internal and external auditors) perceive the importance of five selected factors that characterize the organizational settings of an internal audit department. Role theory is the frame of reference used to develop the conceptual model for this study in which the judgment of internal auditor independence is viewed as the role perception of internal auditors. A modified version of the Brunswik's lens model was developed to provide "paramorphic" representation of judgment of independence. The research methodology of this study is based upon a laboratory experiment in which a replicated factorial design was used to elicit the subjects' judgments of independence. The data collected from this experiment were analyzed by three statistical methods: conjoint measurement, multiple regression, and cluster analysis. The major findings follow. First, the five selected factors were not perceived as equally important by the subjects. In general, internal auditor's scope of audit. scope o^ service, and reporting level were perceived as more important than adequacy of organizational support. and formalization of audit policies. Second, the two groups of auditors disagree, significantly, on the relative importance of scope of internal audit service. Third, while large individual differences existed on the relative importance of the five selected factors, the degree of judgment consensus, in general, is high within each auditor group. Fourth, the internal auditor's perceived role conflict and role ambiguity were inversely related to his perceived level of professional autonomy. Finally, the internal auditors' judgments were not notably affected by the perceptions of their own organizational environment. However, as evidenced by the different types of experienced role conflict and ambiguity, the nature of these auditors' environment varied considerably, Given the above findings, the following implications are suggested: First, the organizational settings are critical of internal auditor independence. Improperly structured settings not only affect the perceived independence but also are detrimental to professional autonomy — de facto independence. Second, rule making bodies should provide more explicit guidelines concerning internal audit independence evaluation, particularly, in the area of scope of internal audit service. Third, while the auditor's reporting level is an important factor to independence, it should not be the only consideration. Other factors, such as the ones used in this study, should be also evaluated to avoid misleading results.

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Moffeit, Katherine S. (Katherine Southerland). "The Effect of Cognitive Style on Auditor Internal Control Evaluation". Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331974/.

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The present auditing environment involves increasing audit costs and potential legal liability. Increasing audit costs mandate methods to make the audit more efficient, while the credibility of audited financial statements depends on audit effectiveness. Internal accounting control evaluation impacts both the efficiency and effectiveness of the audit process since this judgment establishes a basis for determining the timing, nature and amount of auditing procedures to be performed. Results of previous research, however, have indicated that variance does exist in auditors' evaluations of internal controls. While individual differences have been given as an explanation of the variance, no research has successfully isolated which individual differences relate to differences in judgment. This study examined the possibility that cognitive style, defined as the mode of processing which individuals use in their perceptual activities, was an individual difference which could explain some of the variance in internal control judgments. The Myers-Briggs Type Indicator (MBTI) was used to measure the cognitive style of auditors. A second instrument, an audit judgment case, was prepared by the researcher to elicit (1) an auditor's estimate of the reliability of internal controls in a computerized payroll application, and (2) his assessment of the perceived relevance of case information to his reliability judgment. Ninety auditors attending training sessions held by six Dallas CPA firms completed the MBTI and case description. These instruments were administered by the researcher during the Summer of 1984. The participants were primarily senior-level auditors with three years' experience. The statistical methods used in this study included the t-test and ANOVA. Results of the study indicated lack of consensus in the internal control reliability estimates of the participants. Differences were noted in the information the sensing and intuitive types identified as important to their reliability estimates. The number of cues identified as important by the participants was not significantly related to their perceptual mode (sensing or intuitive) or to their internal control reliability judgment.

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Libros sobre el tema "Of the State Internal Auditor"

United States. Internal Revenue Service. Internal auditor. 9^a ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1987.

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United States. Internal Revenue Service. Internal auditor. 3^a ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1991.

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Service, United States Internal Revenue. Internal auditor. 3^a ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1991.

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United States. Internal Revenue Service. Internal auditor. 9^a ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1987.

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Service, United States Internal Revenue. Tax auditor. 2^a ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1985.

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Finance, Virginia Secretary of. Special report on the duties and responsibilities of the Department of the State Internal Auditor for the period July 1, 1989 through June 30, 1993. [Richmond, Va.]: The Secretary, 1993.

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Hancox, David R. State & local government program control and audit: Handbook for managers and auditors. Austin, Tex: Sheshunoff Information Services, 1997.

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Accounts, Virginia Auditor of Public. Review of the financial accounting and control operations of the State Comptroller: Final report of the Auditor of Public Accounts to the Governor and the General Assembly of Virginia. Richmond, Va: Commonwealth of Virginia, 2004.

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Suyc, Viktor y Mariya Vahrushina. International Financial Reporting and Auditing Standards. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1096411.

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The textbook is the basis for a number of courses taught at the Faculty of Economics of the Lomonosov Moscow State University and at the Financial University under the Government of the Russian Federation. The textbook reflects the main requirements of international standards for both financial reporting and auditing. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for undergraduates and postgraduates studying the disciplines "International Audit", "Practice of external and internal audit", "International Financial Reporting Standards", "International Financial Reporting Standards: advanced course", "Consolidated reporting: practice of application", "Corporate reporting: Practice of application". It can be used when teaching the course "Audit" in the bachelor's degree, as well as by students of the postgraduate education system who apply for the auditor's qualification certificate and the accountant's qualification certificate, since it meets all the relevant requirements. It will be useful for practical workers — auditors, accountants, financial managers, business leaders, financial consultants and experts.

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Oliverio, Mary Ellen. The role of internal auditor. New York: American Institute of Certified Public Accountants, 1994.

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Capítulos de libros sobre el tema "Of the State Internal Auditor"

Fletcher, John C. "Management Control and the Internal Auditor: The Borg-Warner Case". En Managerial Accounting and Analysis in Multinational Enterprises, editado por H. P. Holzer y Hanns M. Schoenfeld, 87–100. Berlin, Boston: De Gruyter, 1986. http://dx.doi.org/10.1515/9783110849769-007.

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McDowell, D. L. "Internal State Variable Theory". En Handbook of Materials Modeling, 1151–69. Dordrecht: Springer Netherlands, 2005. http://dx.doi.org/10.1007/978-1-4020-3286-8_58.

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McDowell, D. L. "Internal State Variable Theory". En Handbook of Materials Modeling, 1151–69. Dordrecht: Springer Netherlands, 2005. http://dx.doi.org/10.1007/1-4020-3286-2_58.

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Bowen, Ray M. "Materials with Internal State Variables". En Introduction to Continuum Mechanics for Engineers, 181–208. Boston, MA: Springer US, 1989. http://dx.doi.org/10.1007/978-1-4684-7761-0_5.

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Agutter, Paul S. y Denys N. Wheatley. "Internal State and Gene Expression". En About Life, 57–65. Dordrecht: Springer Netherlands, 2007. http://dx.doi.org/10.1007/978-1-4020-5418-1_7.

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Pautz, Adam. "The Internal Physical State View". En Perception, 59–92. Abingdon, Oxon; New York, NY: Routledge, 2021. | Series: New problems of philosophy: Routledge, 2021. http://dx.doi.org/10.4324/9781315771939-ch2.

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Naidu, Vijay. "Fiji: Ethnicity and the post-Colonial State". En Internal Conflict and Governance, 81–102. London: Palgrave Macmillan UK, 1992. http://dx.doi.org/10.1007/978-1-349-22246-9_5.

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Kononchuk, Oleg, Francois Boedt y Frederic Allibert. "Internal Dissolution of Buried Oxide in SOI Wafers". En Solid State Phenomena, 113–18. Stafa: Trans Tech Publications Ltd., 2007. http://dx.doi.org/10.4028/3-908451-43-4.113.

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Ludwig, Wolfgang y Claus Falter. "Internal Symmetries and Gauge Theories". En Springer Series in Solid-State Sciences, 350–405. Berlin, Heidelberg: Springer Berlin Heidelberg, 1988. http://dx.doi.org/10.1007/978-3-642-97029-0_14.

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Verhoest, Koen, Paul G. Roness, Bram Verschuere, Kristin Rubecksen y Muiris MacCarthaigh. "Comparing Internal Management of Agencies". En Autonomy and Control of State Agencies, 236–48. London: Palgrave Macmillan UK, 2010. http://dx.doi.org/10.1057/9780230277274_12.

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Actas de conferencias sobre el tema "Of the State Internal Auditor"

Couceiro, Bruno, Isabel Pedrosa y Andre Marini. "State of the Art of Artificial Intelligence in Internal Audit context". En 2020 15th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2020. http://dx.doi.org/10.23919/cisti49556.2020.9140863.

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Lopes, Catarina, Tatiana Santos y Georgina Morais. "The Internal Audit in the Municipalities in Portugal - State of the Art". En 2019 14th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2019. http://dx.doi.org/10.23919/cisti.2019.8760730.

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Rudder, Marc, Amanda Kissoon y Indira Rampaul-Cheddie. "Raising the National Average for Asset Integrity Management in the Energy Sector of a Small Island Developing State". En SPE Trinidad and Tobago Section Energy Resources Conference. SPE, 2021. http://dx.doi.org/10.2118/200934-ms.

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Abstract In 2015 and 2016, the Ministry of Energy and Energy Industries (MEEI) undertook a National Facilities Audit (NFA) to augment the periodic audit exercises of the Ministry. This Audit was the first of its kind conducted in Trinidad and Tobago and involved upstream, midstream and downstream energy sector companies. Some companies scored highly in the Audit, some were average and others below average. This paper will provide guidance to operators who scored below the average so that they can make the necessary adjustments to improve their Asset Integrity scores to above average and beyond in future. The selected consultant who performed the NFA developed a standardized audit protocol to audit all the companies. The MEEI set up a Steering Committee to oversee the execution and delivery of the audit to ensure it was conducted within the project's objectives. The consultant and MEEI representatives conducted joint audits, which involved document reviews, interviews and site visits. A Systems and Equipment Audit was conducted followed by a site visit. The project lasted 9 months, a total of 30 audits were conducted during the period, and a report prepared and presented to the MEEI by the consulta nts with the findings and recommendations. Scores were assigned to various categories in both the System and Equipment Audits, which contributed to a System score and Equipment score. From these two scores, an overall score was determined. The audit found that Asset Integrity Management (AIM) systems showed a wide variation across the industry, international companies were typically more advanced with AIM than domestic companies, the state-owned companies had the lowest scores and Joint Venture companies generally had the highest scores. Generally, many companies did poorly in the audit due to lack of proper documented internal procedures with respect to Asset Integrity. Companies that did well had well-documented procedures for process safety management. The paper will show the benefit of conducting a nationwide Asset Integrity Audit that can inspire other countries to consider doing likewise and thus encourage improved Asset Integrity Management in the global energy sector. The paper will go into the details of the audit so that in future companies would be more prepared for a similar type of audit, and who show significant improvements with their scores.

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Hariyanti, Dwi y Jaelani La Masidonda. "The Determine of the Internal Audit Performance in Private and State Universities in Maluku". En First International Conference on Applied Science and Technology (iCAST 2018). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200813.042.

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Manueke, Selfy y Mieske Wisye Manopo. "Analysis of Internal Quality Audit to Improve the Implementation of The Higher Education Internal Quality Assurance System at The Manado State Polytechnic". En Proceedings of the International Conference On Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icastss-19.2019.64.

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Изварина, Наталия, Nataliya Izvarina, Анастасия Калинина y Anastasiya Kalinina. "THE CONSTRUCTION OF THE SYSTEM OF INTERNAL AUDIT IN THE ECONOMIC SECURITY OF BUSINESS". En Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c50600fe5a814.80843632.

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In the article the peculiarities of construction of the system of internal audit in the economic business security. The authors formulate the tasks of internal audit as an effective service of the company, providing management and owners with timely, objective information about the state of its Affairs. The basic procedures of internal audit in ensuring economic security of business necessary for the efficiency of protection mechanisms are proposed.

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Igibayeva, Z. K., L. Z. Beisenova y O. V. Nazarenko. "Methodology and Organization of Internal State Audit of the Republic of Kazakhstan and the Russian Federation". En Proceedings of the First International Volga Region Conference on Economics, Humanities and Sports (FICEHS 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aebmr.k.200114.054.

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Kim, Eunseob, Huitaek Yun, Martin Byung-Guk Jun, Kyunghyun Kim y Suk Won Cha. "Multiple Sound Sensors And Fusion In Modern CNN-Based Machine State Prediction". En ASME 2021 16th International Manufacturing Science and Engineering Conference. American Society of Mechanical Engineers, 2021. http://dx.doi.org/10.1115/msec2021-64036.

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Abstract In the new era of manufacturing with Industry 4.0, Smart Manufacturing (SM) is growing in popularity as a potential for the factory of the future. A critical component of SM is effective machine monitoring. Legacy machines indirect monitoring using Internet of Things (IoT) sensors are preferred instead of modifying hardware directly. Machine tools are composed of rotary components, resulting in machine tools emitting acoustic and vibratory signals. However, sound data cannot easily function as a direct representation for machine status due to its noise, variable time course, and irregular sampling. In this paper, we attempt to bridge this gap through machine learning techniques and auditory monitoring of auxiliary components (i.e., coolant, chip conveyor, and mist collector) as well as the main spindle running state of machine tools. Multi-label classification and Convolutional Neural Network (CNN) were utilized to train models for monitoring machine tools from the sound features. An external microphone and three internal sound sensors were attached to both mill and lathe machines. As a sound feature, Mel-frequency cepstrum (MFCC) features were extracted. The classification task performance was compared between each sensor location and early sensor fusion. The results showed that the sensor fusion approach resulted in the highest F1 score on both machine system.

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Beckmerhagen, I. A., H. P. Berg, S. V. Karapetrovic y W. O. Willborn. "Auditing Supports the Integration of Management Systems in the Nuclear Industry". En 12th International Conference on Nuclear Engineering. ASMEDC, 2004. http://dx.doi.org/10.1115/icone12-49004.

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Integration of function-specific management systems in organizations is rapidly becoming a topic of interest for managers and auditors alike. This is mainly due to the proliferation of management system standards that foster compliance with the stated criteria for quality, environmental, occupational health and safety, social responsibility and other function-specific aspects of performance. While most of the available literature on this topic focuses on the integration of standards, there is comparatively little information available on how to actually build an integrated system internally. This paper hypothesizes that, besides using audits for the implementation of the available procedures, audits can provide an excellent basis for these integration efforts. Therefore the prerequisites, strategies and resources necessary for an effective audit in support of integrated management systems are discussed. The paper also describes how audits are used to improve a combined quality and safety management system in a German nuclear facility.

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Arnoni, Yoram (Jerry). "A Process Flow Model of ISO 14001 for the Implementation of an Environmental Management System". En ASME 2001 Engineering Technology Conference on Energy. American Society of Mechanical Engineers, 2001. http://dx.doi.org/10.1115/etce2001-17094.

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Abstract There is increasing interest all over the world in Environmental Management Systems. Many Japanese electronic companies have mandated that their plants should be registered to ISO 14001 irrespective of what country they are located in. The big three automobile manufacturers in the United States have requested their suppliers to become registered to ISO 14001 within the next few years. The EPA is openly supporting Environmental Management Systems including ISO 14001. Twenty-two US States have enacted legislation that encourages voluntary environmental audits by granting immunity to certain non-compliance issues that was discovered during the audit, providing prior notice of the audit was given to the state and the auditee had no prior knowledge of the non-compliance. In response to the interest in Environmental Management Systems, this paper highlights the process flow from one environmental core element to the next in flow diagrams and gives examples from a number of implemented systems. There are a number of system concepts comprising of core elements that are described in ISO 14001 but the link between the core elements are not always immediately obvious. The main processes are as follows: • Identifying aspects, evaluating which are significant and then implementing control procedures for those issues, monitoring/measuring the outcome of the controls and reporting to management for corrective action or continuous improvement. • Identification of regulatory issues that apply to the organizations activities, keeping up to date with regulatory changes and reporting to regulatory offices as may be required. • Identifying which aspects that the organization wishes to pursue as an improvement program. The improvement program will include objectives, measurable targets for those objectives, the means by which those objectives will be achieved, the time frame and people responsible for the program. • Internal assessments, corrective actions, preventive actions and management review and re-action. An understanding of the EMS core elements and their inter relationship will be of interest to those who are considering implementing an Environmental management System in their organization.

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Informes sobre el tema "Of the State Internal Auditor"

Smolenyak, Barbara E., Donald D. Steele, Vera J. Garrant y Janet C. Johnson. Quality Control Review of Office of the State Auditor Mississippi State University Fiscal Year Ended June 30, 1996. Fort Belvoir, VA: Defense Technical Information Center, abril de 1998. http://dx.doi.org/10.21236/ada373711.

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Obado-Joel, Jennifer. The Challenge of State-Backed Internal Security in Nigeria: Considerations for Amotekun. RESOLVE Network, diciembre de 2020. http://dx.doi.org/10.37805/pn2020.9.ssa.

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Nigeria faces immense internal security challenges, including the Boko-Haram crisis in the northeast and violent farmer-herder conflicts in the southwest and north-central states. Across the Nigerian federation, pockets of violent clashes have sprung and escalated in new locales in the last decade. Community responses to these violent crises have been diverse and included the establishment of armed groups to supplement or act in parallel to the security efforts of the Nigerian state—in some cases with backing from federal or state governments. These local security assemblages, community-based armed groups (CBAGs), are on the one hand contributors to local order, and normative conceptions of peace and security. On the other hand, these groups are often a pernicious actor within the broader security landscape, undermining intercommunal peace and drivers of violence and human rights abuses. This Policy Note focuses on the characteristics, challenges, and opportunities of Amotekun, a recently formed CBAG in Southwest Nigeria. Drawing from the experiences of similar Nigerian groups, the Note details recommendations that may facilitate greater success and lessen poten al risk associated with Amotekun’s formation. These recommendations are aimed primarily at Nigerian government and civil society actors and describe areas where external support could potentially improve local capacity to conduct oversight of Amotekun and similar groups.

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McDowell, David L. Internal State Variable Models for Rate and Temperature History Dependent Behavior at Finite Strain. Fort Belvoir, VA: Defense Technical Information Center, enero de 1998. http://dx.doi.org/10.21236/ada358500.

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Kraynova, O. S. y T. E. Lebedeva. Specific features of state support of the development of internal and inbound tourism: Nizhny Novgorod region experience. Ljournal, 2014. http://dx.doi.org/10.18411/kray-2014-artc-00049.

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Forester, J., J. Yakle, B. Walsh, J. Darby, D. Whitehead, B. Staple y T. Brown. Evaluation of potential severe accidents during low power and shutdown operations at Grand Gulf, Unit 1. Analysis of core damage frequency from internal events for plant operational state 5 during a refueling outage. Internal events appendices K to M. Office of Scientific and Technical Information (OSTI), julio de 1994. http://dx.doi.org/10.2172/10170665.

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Yakle, J., J. Darby, D. Whitehead y B. Staple. Evaluation of potential severe accidents during low power and shutdown operations at Grand Gulf, Unit 1: Analysis of core damage frequency from internal events for Plant Operational State 5 during a refueling outage. Volume 2, Part 3: Internal Events Appendices I and J. Office of Scientific and Technical Information (OSTI), junio de 1994. http://dx.doi.org/10.2172/10170668.

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Darby, J., D. Whitehead, B. Staple y V. Dandini. Evaluation of potential severe accidents during low power and shutdown operations at Grand Gulf, Unit 1: Analysis of core damage frequency from internal events for Plant Operational State 5 during a refueling outage. Volume 2, Part 2: Internal Events Appendices A to H. Office of Scientific and Technical Information (OSTI), junio de 1994. http://dx.doi.org/10.2172/10170671.

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Lambright, J., S. Ross, J. Lynch y J. Yakle. Evaluation of potential severe accidents during low power and shutdown operations at Grand Gulf, Unit 1: Analysis of core damage frequency from internal fire events for Plant Operational State 5 during a refueling outage. Volume 3. Office of Scientific and Technical Information (OSTI), julio de 1994. http://dx.doi.org/10.2172/10173552.

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Whitehead, D., J. Darby y J. Yakle. Evaluation of potential severe accidents during Low Power and Shutdown Operations at Grand Gulf, Unit 1. Volume 2, Part 1B: Analysis of core damage frequency from internal events for Plant Operational State 5 during a refueling outage, Main report (Section 10). Office of Scientific and Technical Information (OSTI), junio de 1994. http://dx.doi.org/10.2172/10170043.

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Morphett, Jane, Alexandra Whittaker, Amy Reichelt y Mark Hutchinson. Perineuronal net structure as a non-cellular mechanism of affective state, a scoping review. INPLASY - International Platform of Registered Systematic Review and Meta-analysis Protocols, agosto de 2021. http://dx.doi.org/10.37766/inplasy2021.8.0075.

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Is the perineuronal net structure within emotional processing brain regions associated with changes in affective state? The objective of this scoping review is to bring together the literature on human and animal studies which have measured perineuronal net structure in brain regions associated with emotional processing (such as but not limited to amygdala, hippocampus and prefrontal cortex). Perineuronal nets are a specialised form of condensed extracellular matrix that enwrap and protect neurons (Suttkus et al., 2016), regulate synaptic plasticity (Celio and Blumcke, 1994) and ion homeostasis (Morawski et al., 2015). Perineuronal nets are dynamic structures that are influenced by external and internal environmental shifts – for example, increasing in intensity and number in response to stressors (Blanco and Conant, 2021) and pharmacological agents (Riga et al., 2017). This review’s objective is to generate a compilation of existing knowledge regarding the structural changes of perineuronal nets in experimental studies that manipulate affective state, including those that alter environmental stressors. The outcomes will inform future research directions by elucidating non-cellular central nervous system mechanisms that underpin positive and negative emotional states. These methods may also be targets for manipulation to manage conditions of depression or promote wellbeing. Population: human and animal Condition: affective state as determined through validated behavioural assessment methods or established biomarkers. This includes both positive and negative affective states. Context: PNN structure, measuringPNNs.

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