This article analyses the importance of the solvency capital requirement (hereafter SCR) and the minimum capital requirement (hereafter MCR) formulae and why an insurer's external auditor should audit these and disclose its contents in the insurer's financial statements. When calculating the SCR, the reason for requiring such a disclosure is to allow the Prudential Authority an opportunity to understand whether the assumptions, parameters and techniques (also referred to as economic considerations) applied by actuaries comply with section 36 of the Insurance Act 18 of 2017. Administrative costs and written premiums are considered when calculating the MCR, although written premiums could be subjected to different interpretations, which might affect this formula. Accordingly, had Constantia Insurance Company Limited's auditor audited these formulae in 2018 and disclosed their contents in the financial statements, the Prudential Authority would have commenced liquidation procedures in 2019, not choosing instead to wait and monitor the company's solvency requirements on a weekly basis for four years. As a result, owing to the lack of transparency in the financial statements and non-compliance with the SCR and MCR, Constantia spent nearly R733 000 000 over the three-year period to fund its business activities.

ABSTRACT This study aimed to analyze the association between Internal Control Weaknesses (or Internal Control Deficiencies - ICDs) and Audit Quality (AQ). The article fills a gap in the national literature, as it provides evidence of an association between reported ICDs and the main AQ proxies. The study is relevant because it evinces the lack of contemporary association between reported ICDs and the AQ of listed Brazilian companies, but found a lagged association between these variables. Unlike prior studies, it was observed that the ICDs reported in the previous year can function as an Audit Red Flag in the current year, thus contributing to risk assessment by accountants, auditors, members of governance and audit committees, and regulators. The study, documentary and descriptive, with a quantitative approach, analyzed data from a sample of 257 companies listed on the Brazil Stock Exchange and Over-the-Counter Market (Brasil, Bolsa, Balcão [B3]) in the period 2010-2018. Data were assessed using regression models with panel data, logistic and negative binomial. The results showed that, although there are significant differences between the AQ proxies for companies that reported ICD and those that did not, there is no contemporary and statistically significant association between ICD disclosure and AQ proxies. However, it was observed that audit delay and the probability of being involved in an Administrative Sanctioning Procedure (ASP) are associated with the number of ICDs reported in the previous year. or AQ. . (AQ) literature variables studies accountants auditors committees regulators descriptive approach 25 OvertheCounter Over Counter Brasil, Brasil (Brasil Bolsa B3 B [B3] 20102018. 20102018 2010 2018. 2018 2010-2018 binomial not However ASP (ASP (AQ 2 [B3 2010201 201 2010-201 [B 201020 20 2010-20 20102 2010-2 2010-

RESUMO O objetivo deste estudo foi analisar a associação entre as Deficiências de Controles Internos (DCIs) e a Qualidade de Auditoria (QA). O artigo preenche uma lacuna na literatura nacional, pois apresenta evidências de associação entre as Deficiências de Controles Internos reportadas e as principais proxies de QA. O estudo é relevante porque evidencia a inexistência de associação contemporânea entre as DCIs reportadas e a QA das empresas brasileiras negociadas em bolsa de valores, mas verificou uma associação defasada entre essas variáveis. Diferente dos estudos anteriores, observou-se que as DCIs reportadas no ano anterior podem funcionar como uma Red Flag de Auditoria no ano corrente, contribuindo assim com a avaliação de risco dos contadores, auditores, membros de comitês de governança e da auditoria e reguladores. O estudo, documental e descritivo, com abordagem quantitativa, analisou dados de uma amostra de 257 empresas negociadas na Brasil, Bolsa, Balcão (B3) no período de 2010-2018. Os dados foram avaliados a partir de modelos de regressão com dados em painel, logístico e binomial negativo. Os resultados evidenciaram que, apesar de existirem diferenças significativas entre as proxies de QA das empresas que reportaram DCIs e as que não o fizeram, não há associação contemporânea e estatisticamente significativa entre a divulgação de DCIs e as proxies de QA. Entretanto, observou-se que o audit delay e a probabilidade de envolvimento em um Processo Administrativo Sancionador (PAS) estão associados à quantidade de DCIs reportadas no ano anterior. (DCIs . (QA) nacional valores variáveis anteriores observouse observou se corrente contadores auditores reguladores descritivo quantitativa 25 Brasil Bolsa B3 B (B3 20102018. 20102018 2010 2018. 2018 2010-2018 painel negativo fizeram Entretanto PAS (PAS (QA 2 (B 2010201 201 2010-201 201020 20 2010-20 20102 2010-2 2010-

BACKGROUND: Corporate scandals have resulted in decreasing levels of confidence in the audit profession so that audit quality is under finer scrutiny. AIM: This article has explored the role external audit regulation in Namibia plays in ensuring the quality of its financial statement audits. SETTING: The opinions of audit and regulation experts in Namibia were examined. METHOD: A mixed-method approach, grounded in an interpretive epistemology, was employed. A correspondence table was developed, using the current literature. The opinions of audit and regulation experts on the effect that external regulations have on audit quality were then sought, using correspondence analysis and interviews. RESULTS: The primary themes of audit quality from a regulatory perspective are maintaining independence and consulting on complex audit matters, the employment of competent members in the engagement team and a culture of quality, driven by firm leadership. It is further revealed that administrative functions play a vital role in contributing to the quality of an audit. CONCLUSION: A conceptual model, linking regulation and audit quality, is presented. Independence is considered the cornerstone of the audit profession, while regulations are relevant to independence. Regulators may consider introducing measures such as rotation of audit firms or the disclosure of audit tenure in annual financial statements. CONTRIBUTION: This is the first research of its kind in Namibia. It is helpful to regulators and audit practitioners because it allows them to gain a better understanding of whether the current regulations adequately enhance audit quality, instead of being perceived as a 'tick-box' exercise.

ORIENTATION: Investing in manpower leads to positive results in the long run. This Study examines the role played by the management in encouraging employee participation in interventions by management on training and development RESEARCH PURPOSE: This study aimed to explore management interventions in employee participation in training and development intervention in a selected municipality MOTIVATION FOR THE STUDY: Studies show that positive economic and social development is dependent on the capacity of the workforce in the labour market. Therefore, motivated the investigation on challenges faced in local government to ensure that employees acquire adequate skills to perform their duties efficiently RESEARCH APPROACH/DESIGN AND METHOD: A qualitative approach was adopted through semi-structured questionnaire to collect data from a purposive sample of 20 questions developed and distributed to administrative personnel. Questionnaires containing open and closed-ended questions were distributed to determine employee perception towards training and development programme interventions MAIN FINDINGS: The findings suggest that there is a lack of effective communication and management practices within the organisation, leading to poor participation and understanding from employees. Addressing factors such as role clarification, change management, planning and time management can also help improve employee participation and job satisfaction PRACTICAL/MANAGERIAL IMPLICATIONS: The study highlights the importance of management creating platforms to engage with subordinates and listen to staff needs. Additionally, the study exposed the crucial role that management plays in communicating a diversity training initiative CONTRIBUTION/VALUE-ADD: Management should explore the development of a supportive environment in which employees can freely communicate their perceptions and attitudes towards training and development interventions

Abstract This article reflects about transparency, accountability and administrative responsibility of public servants in Tamaulipas, relevant issues to assess the functioning of democracy in the state. For this, the resolutions and arbitral awards of the Superior Audit of the State of Tamaulipas were analyzed and processed with the software system Statistical Package for Social Sciences (SPSS). In this analysis, the main results were that 1) In terms of transparency, ASE Tamaulipas does not present updated nor detailed information, which is a contravention of the principles established by law, 2) The Municipal Presidents are the most sanctioned authorities, generally with a fine, for the lack of accountability in a timely manner and 3) Most municipalities, in different fiscal exercises, have presented irregularities, which shows a generalized problem of administrative responsibility in Tamaulipas.

Resumen En este artículo se reflexiona sobre la transparencia, la rendición de cuentas y la responsabilidad administrativa de los servidores públicos en Tamaulipas, temáticas relevantes para valorar el funcionamiento de la democracia en el estado. Para ello, se analizaron las resoluciones y los laudos de la Auditoría Superior del Estado de Tamaulipas que fueron procesadas con el sistema de software Statistical Package for Social Sciences (SPSS). En ese análisis los principales resultados fueron que 1) en materia de transparencia, la ASE Tamaulipas no presenta información actualizada ni detallada lo que es un incumplimiento a los principios que marca la ley, 2) los presidentes municipales son las autoridades más sancionadas, generalmente con una multa, por la falta de rendición de cuentas en tiempo y forma, y 3) la mayoría de los municipios, en distintos ejercicios fiscales, han presentado irregularidades, lo que muestra una problemática generalizada de responsabilidad administrativa en Tamaulipas.

Resumo O objetivo do estudo foi avaliar a associação entre religiosidade e binge drinking no início da adolescência. Um estudo transversal realizado com adolescentes de 10 a 13 anos de Belo Horizonte, Brasil. Foi realizada uma amostragem aleatória estratificada considerando distrito administrativo e ano escolar. Os adolescentes preencheram um formulário com o AUDIT C, perguntas sobre religiosidade e perguntas sobre binge drinking pelos pais e melhor amigo. Um formulário sobre questões socioeconômicas foi respondido pelos responsáveis. Foi realizada análise descritiva, regressão logística univariada e multivariada. Participaram do estudo 650 adolescentes. A frequência de binge drinking foi de 13,7%. No modelo ajustado, a religiosidade não esteve associada ao binge drinking. As covariáveis associadas foram idade de 12-13 anos (OR: 1,94 IC95%: 1,06-3,56; p=0,030), binge drinking pela mãe (OR: 3,12; IC95%: 1,76-5,52; p<0,001) binge drinking pelo melhor amigo (OR: 6,01; IC95%: 3,40-10,62; p<0,001) e família não nuclear (OR: 1,80; IC95%: 1,01-3,23; p=0,045). Os achados revelaram que apesar dos adolescentes afirmarem serem religiosos, para o binge drinking, os principais fatores que influenciaram essa decisão foi o binge drinking pelo melhor amigo, mãe e família não nuclear.

Abstract This study evaluated the association between religiosity and binge drinking in early adolescence. A cross-sectional study was conducted with adolescents aged 10-13 from Belo Horizonte, Brazil. Stratified random sampling was performed considering the administrative district and school year. Adolescents filled an AUDIT-C form, containing questions about religiosity and binge drinking by parents and their best friends. Adolescents’ caregivers answered a form regarding socioeconomic issues. Descriptive analysis, univariate, and multivariate logistic regression were performed. A total of 650 adolescents participated in the study. The frequency of binge drinking was 13.7%. In the adjusted model, religiosity was not associated with binge drinking. The covariates associated were the age of 12-13 years (OR: 1.94; CI95%: 1.06-3.56; p=0.030), maternal binge drinking (OR: 3.12; CI95%: 1.76-5.52; p<0.001) best friend binge drinking (OR: 6.01; CI95%: 3.40-10.62; p<0.001) and nonnuclear family (OR: 1.80; CI95%: 1.01-3.23; p=0.045). The findings revealed that, for binge drinking, the main factors that influenced this decision were the best friend and maternal binge drinking and family structure, although the adolescents claimed to be religious.

Abstract This study evaluated the association between religiosity and binge drinking in early adolescence. A cross-sectional study was conducted with adolescents aged 10-13 from Belo Horizonte, Brazil. Stratified random sampling was performed considering the administrative district and school year. Adolescents filled an AUDIT-C form, containing questions about religiosity and binge drinking by parents and their best friends. Adolescents’ caregivers answered a form regarding socioeconomic issues. Descriptive analysis, univariate, and multivariate logistic regression were performed. A total of 650 adolescents participated in the study. The frequency of binge drinking was 13.7%. In the adjusted model, religiosity was not associated with binge drinking. The covariates associated were the age of 12-13 years (OR: 1.94; CI95%: 1.06-3.56; p=0.030), maternal binge drinking (OR: 3.12; CI95%: 1.76-5.52; p<0.001) best friend binge drinking (OR: 6.01; CI95%: 3.40-10.62; p<0.001) and nonnuclear family (OR: 1.80; CI95%: 1.01-3.23; p=0.045). The findings revealed that, for binge drinking, the main factors that influenced this decision were the best friend and maternal binge drinking and family structure, although the adolescents claimed to be religious.

Resumo O objetivo do estudo foi avaliar a associação entre religiosidade e binge drinking no início da adolescência. Um estudo transversal realizado com adolescentes de 10 a 13 anos de Belo Horizonte, Brasil. Foi realizada uma amostragem aleatória estratificada considerando distrito administrativo e ano escolar. Os adolescentes preencheram um formulário com o AUDIT C, perguntas sobre religiosidade e perguntas sobre binge drinking pelos pais e melhor amigo. Um formulário sobre questões socioeconômicas foi respondido pelos responsáveis. Foi realizada análise descritiva, regressão logística univariada e multivariada. Participaram do estudo 650 adolescentes. A frequência de binge drinking foi de 13,7%. No modelo ajustado, a religiosidade não esteve associada ao binge drinking. As covariáveis associadas foram idade de 12-13 anos (OR: 1,94 IC95%: 1,06-3,56; p=0,030), binge drinking pela mãe (OR: 3,12; IC95%: 1,76-5,52; p<0,001) binge drinking pelo melhor amigo (OR: 6,01; IC95%: 3,40-10,62; p<0,001) e família não nuclear (OR: 1,80; IC95%: 1,01-3,23; p=0,045). Os achados revelaram que apesar dos adolescentes afirmarem serem religiosos, para o binge drinking, os principais fatores que influenciaram essa decisão foi o binge drinking pelo melhor amigo, mãe e família não nuclear.

Resumen Este estudio parte de una revisión sistemática de literatura con la finalidad de describir los estándares, modelos de auditoría, madurez y principios de planificación estratégica para la preservación digital. Tiene un enfoque de investigación cualitativo, es de tipo documental, descriptivo y sistemático y se utilizó el protocolo para una revisión sistemática de literatura. Los resultados indican un total de 309 estudios candidatos, 42 trabajos seleccionados y 24 estudios primarios. Se presentan diez estándares, ocho modelos de auditoría y tres modelos de madurez de preservación digital. Además, se analizaron varios estudios en el ámbito de la planificación estratégica, en aspectos como riesgos, normativa, gestión administrativa, archivística, tecnología, organización, niveles, política de estrategia, estructura para la preservación digital, entre otros.

Abstract This study conducted a systematic literature review in order to describe the standards, audit models, maturity, and strategic planning principles for digital preservation. This work has a qualitative research approach, is documentary, descriptive and systematic. It uses the protocol for a systematic literature review. The results indicate a total of 309 candidate studies, 42 selected papers, and 24 primary studies. Ten standards, eight audit models and three digital preservation maturity models are presented. In addition, several studies in the field of strategic planning are analyzed, in aspects such as risks, regulations, administrative management, archival, technological, organizational, levels, strategy policy, structure for digital preservation, among others.

Abstract Purpose: The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high-volume data sets is analysed. This study explores whether Benford's distribution applies to the set of numbers represented by the quantity of records (size) that comprise the different tables that make up a state-owned enterprise's (SOE) enterprise resource planning (ERP) relational database. The use of Benford's law streamlines the search for possible abnormalities within the ERP system's data set, increasing the ability of the internal audit functions (IAFs) to detect anomalies within the database. In the SOEs of emerging economies, where groups compete for power and resources, internal auditors are better off employing analytical tests to discharge their duties without getting involved in power struggles. Design/methodology/approach: Records of eight databases of an SOE in Argentina are used to analyse the number of records of each table in periods of three to 12 years. The case develops step-by-step Benford's law application to test each ERP module records using Chi-squared (χ²) and mean absolute deviation (MAD) goodness-of-fit tests. Findings: Benford's law is an adequate tool for performing integrity tests of high-volume databases. A minimum of 350 tables within each database are required for the MAD test to be effective; this threshold is higher than the 67 reported by earlier researches. Robust results are obtained for the complete ERP system and for large modules; modules with less than 350 tables show low conformity with Benford's law. Research limitations/implications: This study is not about detecting fraud; it aims to help internal auditors red flag databases that will need further attention, making the most out of available limited resources in SOEs. The contribution is a simple, cheap and useful quantitative tool that can be employed by internal auditors in emerging economies to perform the first scan of the data contained in relational databases. Practical implications: This paper provides a tool to test whether large amounts of data behave as expected, and if not, they can be pinpointed for future investigation. It offers tests and explanations on the tool's application so that internal auditors of SOEs in emerging economies can use it, particularly those that face divergent expectations from antagonist powerful interest groups. Originality/value: This study demonstrates that even in the context of limited information technology tools available for internal auditors, there are simple and inexpensive tests to review the integrity of high-volume databases. It also extends the literature on high-volume database integrity tests and our knowledge of the IAF in Civil law countries, particularly emerging economies in Latin America.

BACKGROUND: The availability of well and functional healthcare workers (HCWs) and support staff is pivotal to a country's ability to manage the COVID-19 pandemic effectively. While HCWs have been identified as being at increased risk for acquisition of SARS-CoV-2 infection, there is a paucity of data pertaining to South African (SA) HCW-related infection rates. Global and provincial disparities in these numbers necessitate local data in order to mitigate risksOBJECTIVES: To ascertain the overall SARS-CoV-2 infection rates and outcomes among all hospital staff at three hospitals in the Tshwane district of Gauteng Province, SA, and further determine associations with the development of severe COVID-19 diseaseMETHODS: This retrospective audit was conducted across three academic hospitals in the Tshwane district for the period 1 June - 31 August 2020. Deidentified data from occupational health and safety departments at each hospital were used to calculate infection rates. A more detailed analysis at one of the three hospitals included evaluation of demographics, work description, possible source of SARS-CoV-2 exposure (community or hospital), comorbidities and outcomesRESULTS: The period prevalence of SARS-CoV-2 infections ranged from 6.1% to 15.4% between the three hospitals, with the average period prevalence being 11.1%. The highest incidence of SARS-CoV-2 infections was observed among administrative staff (2.8 cases per 1 000 staff days), followed by nursing staff (2.7 cases per 1 000 staff days). Medical doctors had the lowest incidence of 1.1 cases per 1 000 staff days. SARS-CoV-2 infections were categorised as either possibly community or possibly healthcare facility acquired for 26.6% and 73.4% of the infections, respectively. The administrative group had the highest proportion of possible community-acquired infections (41.8%), while doctors had the lowest (6.1%). The mean age of individuals with mild and severe disease was 41 years and 46.1 years, respectively (p=0.004). The presence of comorbidities was significantly associated with severity of disease (p=0.002CONCLUSIONS: This study highlights that hospital staff, including administrative staff, are clearly at high risk for acquisition of SARS-CoV-2 infection during a surge

ABSTRACT In times of pandemic the Pymes have had to adapt, which makes evident to innovate with new investigations, this investigation is the result of carrying out a computer audit inside the company "PROMAELEC" of the city of Quevedo, in time of covid-19, allowing to know the current computer reality of the company, investigation that raised "how to know the current computer situation of the company PROMAELEC". This research proposed "how to know the current IT situation of the company PROMAELEC", through the use of IT audit methodologies, including the preliminary study, review and evaluation, scope, audit approach, helping to break down the problem and define a proposal that improved the processes allowing to maintain its activities in the market with an improvement of the administrative management in an automated way.

RESUMEN En tiempos de pandemia las Pymes han tenido que adaptarse, lo cual hace evidente innovar con nuevas investigaciones, esta investigación es el resultado de realizar una auditoría informática dentro de la empresa “PROMAELEC” de la ciudad de Quevedo, en tiempo de covid-19, permitiendo conocer la realidad actual informática de la empresa, investigación que planteó “como conocer la situación actual informática de la empresa PROMAELEC”, problemática que mediante el uso de metodologías de auditoría informática entre ellos el estudio preliminar, la revisión y evaluación, el alcance, el enfoque de la auditoria, ayudando a desglosar la problemática y definir una propuesta que mejoró los procesos permitiendo mantener sus actividades en el mercado con un mejoramiento de la gestión administrativa de manera automatizada.

ABSTRACT The authorship makes a comparative analysis between the norms and evaluation activities of the archives subject to the laws on the matter in Colombia, Mexico and Peru. Through the technical regulations and the activities carried out by the general archives of the Nation of the indicated countries, it is directed to comparatively analyze how it is fulfilled, through the regulations with the archival requirements so that the records of the archives are kept in good condition. of its conservation and operation that allow a service are of information quality. The author highlights that the mechanisms for measuring results in any organization are exercised through control and the purpose of its application is to contribute to achieving the objectives by adopting the measures that lead to overcoming the risks or weaknesses found in administrative management.

RESUMEN La autoría hace un análisis comparativo entre las normas y actividades de evaluación de los archivos sujetos a las leyes sobre la materia de Colombia, México y Perú. A través de la normativa técnica y las actividades desarrolladas por los archivos generales de la Nación de los países indicados se dirige a analizar comparativamente como se cumple, a través de la normativa con las exigencias archivísticas para que los documentos de los archivos se mantengan en condiciones de su conservación y funcionamiento que le permitan un servicio son de calidad de la información. La autora destaca que los mecanismos de medición de resultados en cualquier organización se ejercen a través del control y la finalidad su aplicación es contribuir a alcanzar los objetivos adoptando las medidas que conduzcan a superar los riesgos o debilidades encontrados en la gestión administrativa.

Resumo O artigo busca investigar se o Tribunal de Contas da União (TCU) pode ser enxergado ou não como um órgão político. Há uma divergência entre a adjetivação que se confere ao TCU, ora sendo denominado de órgão técnico, ora de órgão político. O trabalho tem por objetivo investigar o caráter político do Tribunal, abordando-se três aspectos diferenciados: a composição dos membros do TCU; a função exercida pela Corte; a influência externa sofrida sobre suas atribuições e a exercida pelo TCU nos processos legislativos. Para a realização do paper, utiliza-se o método de abordagem indutivo, possuindo natureza descritiva e exploratória quanto aos fins e bibliográfica e documental em relação aos meios. Ao final, observa-se que a compreensão do TCU como órgão político depende justamente do critério utilizado. Deste modo, conclui-se que: a) no que tange ao corpo de Ministros do TCU, a Constituição não impede, tampouco fomenta que o Tribunal figure como político; contudo, a prática demonstra que se constitui como político, prevalecendo nomeações com esse caráter; b) quando se pauta pela função exercida, o TCU não é político; c) em relação à influência externa sofrida em alguma de suas atribuições, bem como a que exerce no processo legislativo, o TCU figura como órgão político.

Abstract The article seeks to investigate whether or not the Federal Audit Court (TCU) can be seen as a political body. There is a divergence between the adjectivation that is conferred to the Court (TCU), sometimes being called a technical organ, sometimes a political organ. The paper aims to investigate if TCU would have the political character, approaching three differentiated aspects: the composition of TCU members; the function exercised by the Court; the external influence on its attributions and the one exercised by the Federal Audit Court in the legislative processes. For the realization of the paper, the method of inductive approach is used, having descriptive and exploratory nature regarding the purposes and bibliographical and documentary as regards the means. In the end, it is observed that the understanding of TCU as a political organ depends precisely on the criterion used. Thus, it is concluded that: a) Regarding the TCU members, the Constitution does not prevent or encourage the Court to appear as a political body. However, the practice shows that TCU is constituted as political, prevailing appointments with a political character; b) when guided by the function performed, TCU is not political; c) in relation to the external influence suffered in some of its attributions, as well as the influence and participation that it exerts in the legislative process, TCU appears like a political organ.

Resumen Esta investigación se inscribe en el campo de la historia económica y la historia empresarial, particularmente durante el proceso de industrialización en Antioquia mientras el taller artesanal abría paso a la gran industria a principios del siglo XX, luego de una labor de investigación y revisión en el Archivo Histórico de Antioquia sobre la creación del cargo de Fiscal y de Auditor en el Ferrocarril de Antioquia, entre los años 1912 y 1913, respectivamente. Cuando se dio un retraso de nueve meses en la contabilidad, pues se había vuelto tan compleja, incluso problematizando la función administrativa; cabe anotar que la gran tarea del Fiscal y luego del Auditor, sería poner al día la contabilidad, simplificarla y ocuparse de la organización de la Empresa, razón por la cual el Fiscal es nombrado como un alto ejecutivo.

Abstract This research is part of the field of economic history and business history, particularly during the industrialization process in Antioquia while the artisan workshop opened the way to the great industry in the early twentieth century, after a research and review work in the Historical Archive of Antioquia on the creation of the position of Prosecutor and Auditor at the Railroad of Antioquia, between 1912 and 1913, respectively. When there was a nine-month delay in accounting, it had become so complex, even problematizing the administrative function; It should be noted that the great task of the Prosecutor and then the Auditor, would be to update the accounting, simplify it and deal with the organization of the Company, which is why the Prosecutor is appointed as a senior executive.

Resumo Esta pesquisa faz parte do campo da história económica e da história dos negócios, particularmente durante o processo de industrialização em Antioquia, enquanto o workshop de artesãos abriu caminho para a grande indústria no início do século XX, após um trabalho de pesquisa e revisão no Arquivo Histórico de Antioquia sobre a criação do cargo de Promotor e Auditor na Ferrovia de Antioquia, entre 1912 e 1913, respectivamente. Quando houve um atraso de nove meses na contabilidade, ela se tornou tão complexa, até problematizando a função administrativa; Deve-se notar que a grande tarefa do Procurador e, em seguida, do Auditor, seria atualizar a contabilidade, simplificá-la e lidar com a organização da companhia, razão pela qual o Procurador é nomeado executivo sênior.

Marco contextual: El alcohol es un producto lícito, de fácil acceso, ampliamente utilizado y considerado un problema de salud pública mundial. Por ello, existe una creciente preocupación por el consumo de alcohol entre los trabajadores de las instituciones educativas. Objetivo: Identificar el patrón de consumo de alcohol entre los trabajadores de una universidad pública. Metodología: Estudio transversal. Se aplicaron 53 cuestionarios en línea a técnicos administrativos y profesores de una universidad pública del norte de Brasil, y se evaluaron a través de la prueba Alcohol Use Disorders Identification Test (AUDIT). Se aplicó la prueba de la ji al cuadrado y la prueba exacta de Fisher, con el valor p = 0,05 para probar el nivel de significación de las variables y la puntuación AUDIT. Resultados: Entre los participantes, el 68% muestra un uso de bajo riesgo o no consume, el 24% un consumo de riesgo, el 2% un consumo nocivo y el 6% una posible dependencia. Solo la variable tener hijos tenía una asociación estadística con el consumo problemático de alcohol. Conclusión: Los resultados sugirieron un consumo problemático de alcohol en una parte significativa de la muestra estudiada, lo que requirió la implementación de intervenciones breves en la población estudiada.

Enquadramento: O álcool é uma droga lícita, de fácil acesso, amplamente utilizada e considerada um problema de saúde pública mundial. Assim, há uma crescente preocupação com este consumo entre os trabalhadores das instituições de ensino. Objetivo: Identificar o padrão do consumo de álcool nos trabalhadores de uma universidade pública. Metodologia: Estudo transversal. Foram aplicados 53 questionários online, a técnicos administrativos e docentes de uma universidade pública no norte do Brasil, avaliados através do Alcohol Use Disorders Identification Test (AUDIT). Aplicou-se o teste qui-quadrado e exato de Fisher, com p-value = 0,05 para testar o nível de significância das variáveis e o score do AUDIT. Resultados: De entre os participantes, 68% têm uma utilização de baixo risco ou não consomem, 24% apresentam consumo de risco, 2% consumo nocivo e 6% provável dependência. Apenas a variável possuir filhos apresentou associação estatística com uso problemático de álcool. Conclusão: Os resultados sugeriram um consumo problemático de álcool numa parcela significativa da amostra estudada, sendo necessária a implementação de intervenções breves na população estudada.

Background: Alcohol is an easily accessible legal drug, widely used, and considered a public health problem worldwide. Therefore, there is a growing concern with this consumption among employees of educational institutions. Objective: To identify the pattern of consumption of alcohol among employees of a public university. Methodology: A cross-sectional study. Fifty-three online questionnaires were applied to administrative technicians and lecturers of a public university in northern Brazil, evaluated through the Alcohol Use Disorders Identification Test (AUDIT). The chi-squared test and Fisher's exact test were used, with a p-value of = 0.05 to test the level of significance of the variables and the AUDIT score. Results: Among the participants, 68% have a low-risk use or do not consume alcohol, 24% present a risky use, 2% harmful consumption, and 6% probable dependence. Only the children variable showed a statistical association with the problematic use of alcohol. Conclusion: The results suggest a problematic consumption of alcohol in a significant portion of the sample studied, resulting in the need for the implementation of brief interventions in the population studied.