This study explores how three universities have responded to the Higher Education Qualifications Committee (HEQC) recommendations regarding deficiencies in implementing their community engagement (CE) missions. The Education White Paper 3 locates community engagement within the policy changes of transformation in higher education. However, literature reveals that there is still considerable resistance to accepting CE as a core function of universities. This study is qualitative and uses document analysis to understand the extent to which three universities identified for this study have progressed regarding their CE missions. The documents analysed include HEQC first audit cycle reports, policies, strategic plans, annual reports and institutional websites. Open Systems Theory (Emery) was used to underpin the findings of this study. The results revealed that despite the challenges reported in the literature, universities had developed policy frameworks to facilitate understanding of the concept among internal stakeholders and put structures for managing CE initiatives.

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-

ABSTRACT This article analyzes the leader's management style effect on the relationship between personal factors and role conflict in the internal audit function. It sheds light on the factors per se regarding the presence of role conflict in internal audit, addressing the effects that various management styles of the audit leader can cause in the relationship previously addressed in the literature between personal characteristics and role conflict. Evidence shows that the skills and expertise of leading internal audit executives impact the role played by internal auditors, becoming major insights to be analyzed and understood when delimiting the internal audit function. This article contributes to grasping the impact that aspects at a personal, professional, and interaction level in the management hierarchy in companies can have on the internal audit function. A survey was used involving 218 internal auditors certified by the Institute of Internal Auditors of Brazil (Instituto dos Auditores Internos do Brasil [IIA Brasil]), working in the internal audit area and with active profiles on the professional networking platform LinkedIn. Use of multiple linear regression for data analysis. Personal factors encompass the independence and expertise of internal auditors. Role conflict comprises three dimensions: demand from the organization vs. the auditor profession; auditing vs. consulting; and personal values vs. professional expectations. Management style measures the behavior of immediate superiors in the dimensions of task, relationship, and situational context. As results and contributions, it was evidenced that internal auditor’s commitment to independence and expertise have a negative influence on role conflict. A management style with behaviors aimed at relationships between individuals, carrying out tasks, or adapting to situations, on the part of immediate superiors, contributes to reducing the level of role conflict in the internal audit function. leaders s function 21 Instituto IIA Brasil, , Brasil]) LinkedIn analysis vs profession consulting expectations task context contributions individuals tasks situations 2 Brasil]

RESUMO Este artigo analisa o efeito do estilo de gestão do líder na relação entre os fatores pessoais e o conflito de papéis na função da auditoria interna. Lança-se luz sobre os fatores per se da presença de conflito de papéis na auditoria interna, abordando os efeitos que diferentes estilos de gestão do líder da auditoria podem ocasionar na relação precedentemente já investigada na literatura entre características pessoais e o conflito de papéis. As evidências demonstram que as habilidades e expertise de executivos líderes da auditoria interna impacta o papel exercido pelos auditores internos, tornando-se insights importantes de serem analisados e compreendidos ao delimitar a função da auditoria interna. Este artigo contribui com a compreensão do impacto que aspectos a nível pessoal, profissional e de interação na hierarquia de gestão nas empresas podem ocasionar na função da auditoria interna. Foi usada pesquisa survey envolvendo 218 auditores internos certificados pelo Instituto dos Auditores Internos do Brasil (IIA Brasil), atuantes na área de auditoria interna e com perfis ativos na plataforma de contatos profissionais LinkedIn. Utilização de regressão linear múltipla para a análise dos dados. Os fatores pessoais englobam a independência e expertise dos auditores internos. O conflito de papéis contempla três dimensões: demanda da organização vs. profissão de auditor; auditoria vs. consultoria; e valores pessoais vs. expectativas profissionais. O estilo de gestão mensura o comportamento dos superiores imediatos nas dimensões de tarefa, relacionamento e contexto situacional. Como resultados e contribuições, evidenciou-se que o compromisso com a independência e a expertise dos auditores internos têm influência negativa no conflito de papéis. Um estilo de gestão com comportamentos direcionados ao relacionamento entre os indivíduos, à realização das tarefas ou adaptativo às situações, por parte dos superiores imediatos, contribui para reduzir o nível de conflito de papéis na função da auditoria interna. Lançase Lança tornandose tornando pessoal 21 IIA Brasil, , Brasil) LinkedIn dados vs auditor consultoria tarefa situacional contribuições evidenciouse evidenciou indivíduos situações 2

Abstract This study aims to analyze the state of the art in the use of Artificial Intelligence (AI) in Brazilian public account control bodies, in all their spheres, whether federal, state or municipal, pointing out the results, costs and costs benefits of these machines. The relevance of this theme is due to the continuous use of this technology by the Brazilian Public Administration and its consequences for the high demands of the Courts of Accounts. The research problem is: What AI mechanisms are being used by the Brazilian Courts of Auditors and if, based on the data released by the Public Administration, it is possible to map the costs and benefits of using such technologies within the Public Administration? In order to answer the problem, it was decided to divide the development into three parts. At first, the idea is to understand the role of the Court of Auditors in controlling public accounts; in a second, to map the use of AI within the scope of the Courts of Accounts, pointing out which activities are used, in addition to reflections on the potential of AI by the control bodies; and, finally, build a table demonstrating the state of the art of AI in Brazilian public account control bodies. The hypothesis is that it is possible to point out a diagnosis based on the research carried out with the Brazilian Courts of Auditors and, still in a preliminary way, it is possible to identify the benefits for the control of the Digital Public Administration. The methodology used is a bibliographic and exploratory study of government documents. The approach is quantitative and qualitative and the research is descriptive based on government documents and scientific articles. It was concluded that AI brought several changes to control bodies, mainly in relation to repetitive demands, that is, it has been a way of enacting irregularities for a more predictive function and less decision-making, at least in part. However, it is still possible to evolve so that the robot is present in decision-making bodies. (AI bodies spheres federal municipal results machines Accounts if parts first accounts second finally articles decisionmaking, decisionmaking decision making, making part However

Resumo Este estudo tem o objetivo de analisar o estado da arte do uso de Inteligência Artificial (IA) nos órgãos de controle de contas públicas brasileiros, em todas as suas esferas, seja federal, estadual ou municipal, apontando os resultados, os custos e os benefícios dessas máquinas. A relevância desse tema se dá pelo contínuo uso dessa tecnologia por parte da Administração Pública Brasileira e em suas consequências para com as altas demandas dos Tribunais de Contas. O problema de pesquisa é: Quais mecanismos de IA estão sendo utilizados pelos Tribunais de Contas brasileiros e se, a partir dos dados divulgados pela Administração Pública, é possível mapear os custos e benefícios do uso de tais tecnologias no âmbito da Administração Pública? Visando responder o problema, optou-se por dividir o desenvolvimento em três partes. No primeiro momento, a ideia é compreender o papel do Tribunal de Contas no controle das contas públicas; em um segundo, mapear o uso de IA no âmbito dos Tribunais de Contas, apontando quais atividades são utilizadas, além de reflexões sobre as potencialidades da AI pelos órgãos de controle; e, por fim, construir uma tabela demonstrativa do estado da arte da IA nos órgãos de controle de contas públicas brasileiros. A hipótese é de que é possível apontar um diagnóstico a partir da pesquisa feita junto aos Tribunais de Contas Brasileiros e, ainda de maneira preliminar, é possível identificar os benefícios para o controle da Administração Pública Digital. A metodologia utilizada é um estudo bibliográfico e exploratório de documentos governamentais. A abordagem é quanti e qualitativa, e a pesquisa é descritiva, tendo como base documentos governamentais e artigos científicos. Concluiu-se que a IA trouxe diversas alterações aos órgãos de controle, principalmente em relação a demandas repetitivas, ou seja, tem sido uma forma de decretar irregularidades para uma função mais preditiva e menos de tomada de decisão, ao menos em parte. Entretanto, ainda se pode evoluir para que o robô esteja presente nos órgãos de tomada de decisão. (IA esferas federal municipal resultados máquinas optouse optou partes momento segundo utilizadas fim preliminar Digital qualitativa descritiva científicos Concluiuse Concluiu repetitivas decisão Entretanto

Resumo O objetivo deste trabalho é analisar o efeito do rodízio e tenure das firmas e sócios de auditoria na comparabilidade e consistência dos relatórios financeiros. Diversos estudos trataram do efeito do rodízio de auditoria sobre a qualidade dos relatórios financeiros. Entretanto, nenhum deles se debruçou especificamente em analisar este impacto na comparabilidade e consistência dos relatórios financeiros. Existem discussões em âmbito internacional sobre os impactos do rodízio obrigatório do sócio e da firma de auditoria no amago acadêmico, bem como em órgãos reguladores de diferentes países. Devido à peculiaridade do ambiente regulatório brasileiro, pode-se contribuir com as discussões sobre as consequências da implementação do rodízio obrigatório de auditoria. A amostra contou com 50 companhias que foram analisadas em períodos anuais entre 2012 e 2018. Para mensurar a medida de comparabilidade, utilizou-se a similaridade da função contábil de DeFranco, Kothari e Verdi (2011), e a respectiva adaptação, para medir a consistência, desenvolvida por Ribeiro (2014). Quanto à análise dos dados, recorreu-se à estatística descritiva e, em sequência, à análise multivariada em painel. Os resultados indicam que a troca (obrigatória e voluntária) da firma de auditoria e do sócio de auditoria não prejudicam a comparabilidade e a consistência dos relatórios financeiros. As evidências sugerem que períodos de relacionamentos de até três anos entre firma de auditoria e empresa auditada contribuem com o aumento significativo da comparabilidade e da consistência. Este achado indica que a obrigatoriedade do rodízio não prejudica a capacidade dos investidores em comparar seus investimentos. Adicionalmente, demonstra-se aos reguladores que uma eventual redução do prazo da troca obrigatória (de cinco para três anos, como na Itália) estaria alinhado com as práticas de mercado e implicaria o aumento da comparabilidade e consistência das informações financeiras.

Abstract This study aims to assess the effect of the rotation and tenure of audit firm and audit partner on the comparability and consistency of financial reports. Several studies have addressed the effect of auditor rotation on the quality of financial reports, but none of them focused specifically on the impact on the comparability and consistency of financial reports. Around the world, the impact of mandatory rotation of audit partner and audit firm is being discussed in academia and regulatory bodies. The peculiarity of the Brazilian regulatory environment allows us to contribute to the discussions on the effects of implementing mandatory auditor rotation. Our sample included 50 companies for which we analyzed data from 2012 to 2018. To measure comparability, we used the similarity of the accounting function model by DeFranco, Kothari and Verdi (2011), and to measure consistency we used the adaptations to this model proposed by Ribeiro (2014). For data analysis, we used descriptive statistics and multivariate panel analysis. Our results suggest that the rotation (mandatory and voluntary) of audit firm and audit partner does not affect the comparability and consistency of financial reports. Results also suggest that auditor-client relationships of up to three years contribute to a significant increase in comparability and consistency, indicating that mandatory rotation does not impair investors’ ability to compare the information concerning their investments. In addition, regulators are shown that a possible reduction in the mandatory rotation term (from five to three years, as in Italy) would be in line with market practices and would imply an increase in the comparability and consistency of financial information.

RESUMO O artigo aborda um problema importante para o treinamento de graduados em Bacharelado em Educação. Economia, relacionada ao processo de ensino-aprendizagem do tema Auditoria. Neste sentido, pretendeu-se fazer uma abordagem, através de um estudo teórico exploratório, dos aspectos essenciais do referido processo, relacionados aos problemas profissionais que caracterizam seu objeto, necessários para garantir a aprendizagem dos conteúdos pelos bacharéis em Educação. Economia da Universidade de Pinar del Río. A pesquisa seguiu uma abordagem qualitativa; as informações necessárias para responder ao objetivo foram compiladas a partir da revisão bibliográfica, reunindo informações de resultados teóricos anteriores. Além disso, foram utilizados outros métodos teóricos, tais como o analítico-sintético e o indutivo-dedutivo, que foram muito úteis no estudo, interpretação e elaboração dos resultados finais. Como resultado, foi possível realizar a exploração alcançando a abordagem esperada dos elementos essenciais do processo estudado e dos problemas profissionais característicos de seu objeto.

ABSTRACT In the article an important problem is approached for the formation of Graduates in Education. Economy, related with the Process of Teaching-Learning of the subject Audit. In such a sense he sought to be carried out an approach, through an exploratory theoretical study, to the essential aspects of the one referred process, related with the professional problems that characterize their object, necessary in function of guaranteeing the learning of the contents for the Graduates in Education. Economy of the Pinar del Río University "Hermanos Saíz Montes de Oca". The investigation followed a qualitative focus; the necessary information to give answer to the objective was gathered starting from the bibliographical revision, picking up information of results theoretical precedents. Other theoretical methods were also used as the analytic-synthetic and inductive-deductive that they were very useful in the study, interpretation and elaboration of the final results. As a result it was possible to carry out the exploration achieving the approach foreseen to the essential elements of the studied process and the characteristic professional problems of their object

RESUMEN En el artículo se aborda un problema importante para la formación de Licenciados en Educación, Economía, relacionado con el Proceso de Enseñanza-Aprendizaje de la asignatura Auditoría. En tal sentido, se pretendió realizar un acercamiento, a través de un estudio teórico exploratorio, a los aspectos esenciales del referido proceso, relacionados con los problemas profesionales que caracterizan su objeto y en función de garantizar el aprendizaje de los contenidos por los Licenciados en Educación, Economía, de la Universidad de Pinar del Río "Hermanos Saíz Montes de Oca". La investigación siguió un enfoque cualitativo; la información necesaria para dar respuesta al objetivo fue recopilada a partir de la revisión bibliográfica, recogiendo información de resultados teóricos precedentes. Además, fueron utilizados otros métodos teóricos como el analítico-sintético e inductivo-deductivo, que fueron muy útiles en el estudio, interpretación y elaboración de los resultados finales. Como resultado fue posible realizar la exploración logrando el acercamiento previsto a los elementos esenciales del proceso estudiado y a los problemas profesionales característicos de su objeto.

BACKGROUND: The article focuses on inconsistencies in audit approaches when auditors place reliance on the work performed by others. It examines differences in the approach followed by auditors when relying on the work of a predecessor versus the work of an auditor's expert. SETTING: The study contributes to the limited body of auditing research focusing on the technical application of International Auditing Standards and the functioning of actual audit practice in a South African context. It outlines how auditors apply their professional judgement when using technical auditing standards when comparing the work of a similarly trained expert in the field of accounting and auditing (per ISA510) versus the work of an expert in a field other than accounting and auditing (per ISA620). AIM: The purpose of this article is to examine and identify inconsistencies in the interpretation and application of ISA510 and ISA620 by a purposefully selected number of registered auditors in South Africa. It considers how inconsistencies in the approach followed when an auditor places reliance on the work of another auditor or an auditor's expert points to underlying efforts to seek legitimacy and manage legal liability. METHOD: Detailed interviews are used to explore auditors' experiences and challenges with the application of these two ISAs. RESULTS: Audit quality is not necessarily a function of compliance with professional standards. While ISA510 and ISA620 deal with a situation where an auditor places reliance on the work of a third party, they are interpreted and applied very differently. CONCLUSION: The application of ISA510 is part of a rules-based approach to auditing aimed at reducing an auditor's legal liability rather than enhancing audit quality. The same logic applies to ISA620 except that auditors perceive that their risk exposure is lower because the standard is limited to a single transaction or balance rather than to the entire audit engagement. The application of ISA620 is also useful for convincing internal reviewers, external regulators or audit committees that sufficient appropriate evidence for a complex line item has been obtained. The need to ensure a more robust process for testing complex balances and transactions is not, however, the primary consideration. Regulators and standard setters should not assume that compliance with auditing standards results in better quality audits. At the operational level, the need to manage legal liability and to signal the credibility of test procedures may be more relevant for the execution of audits than ensuring that audit opinions are supported by sufficient appropriate audit evidence. As only two standards, applied in a single jurisdiction, are used to illustrate this point, additional research will be required to determine the extent of inconsistency in the application of auditing standards and how this can result in lower levels of audit quality.

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.

BACKGROUND: Non-thyroidal illness syndrome (NTIS) can be defined as the presence of abnormal thyroid function in the absence of primary thyroid dysfunction and is associated with acute illness. Thyroid function testing is generally not advised in the critically ill patient. Thyroid-stimulating hormone (TSH) measurement is the preferred screening test for thyroid disease, but results may be misleading and variable in the setting of critical illnessOBJECTIVE: To describe the pattern of requests for TSH testing in patients admitted to the emergency department and intensive care units at Tygerberg Hospital, Cape Town, South AfricaMETHODS: A retrospective, descriptive (observational) study was conducted over a 6-month period to determine the number of requests for TSH testing received for patients admitted to the emergency department and intensive care unitsRESULTS: A total of 1 139 requests for TSH testing were received from the emergency department and intensive care units, of which 166 were excluded. Of the 973 requests evaluated, 14% yielded abnormal results. The majority (79.4%) of the abnormal TSH results were most likely attributed to NTIS. Follow-up TSH results after 6 - 8 weeks were available in only 18% of cases with abnormal TSH levels at initial presentationCONCLUSION: We found that TSH testing was often requested in critically ill patients, but that most results were either normal or indicative of NTIS. Follow-up testing of abnormal TSH results was rarely performed. We recommend continued education of junior clinicians regarding thyroid function testing in critically ill patients

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.

ORIENTATION: The need for sound corporate governance has directed attention to internal auditing as a corporate governance tool and mechanism in both public and private sector organisations. RESEARCH PURPOSE: The study examined the impact of management support and commitment, staff competence and independence of internal auditors as the antecedents of the effectiveness of an internal auditing function. MOTIVATION FOR THE STUDY: This study was motivated by the need to assess the effectiveness of internal auditing as a corporate governance tool in a non-profit organisation. RESEARCH DESIGN, APPROACH AND METHODS: A quantitative case study design was employed in this study. A structured questionnaire was administered to 250 respondents, systematic randomly selected from a target population of 480. Data collected were analysed descriptively and inferentially. The inferential statistics employed were correlation and multiple regression. MAIN FINDINGS: The results reveal that, independence of the internal auditing staff (mean = 6.05, standard deviation [SD] = 1.032); their competence (mean = 6.00, SD = 1.132); and support and commitment of management (mean = 4.80, SD = 1.679) have impact on the effectiveness of internal auditing (mean = 6.44, SD = 0.863). Further more, the antecedents (r = 0.834*, r² = 0.686, p < 0.01, adj. r² = 0.677) have a positive correlation with internal audit effectiveness, and collectively account for 68.6% of the effectiveness of internal audit function PRACTICAL/MANAGERIAL IMPLICATIONS: Management should ensure, (1) full support and commitment to the internal auditing function; (2) adequate resources are available; (3) appropriate skills and experience and (4) consistent training and development of internal auditing staff. CONTRIBUTION/VALUE-ADD: This study extends the academic debate on internal auditing as a corporate governance tool of managing the agency problem inherent in non-profit organisations.

Resumo Trata da viabilidade de elaboração de uma taxonomia de distorções contábeis como ferramenta para a redução da subjetividade nos processos de auditoria. Os riscos de distorção contábil são mapeados na literatura e então classificados na estrutura taxonômica. O caminho entre a análise desses riscos e a escolha de procedimentos de auditoria formam uma rota objetiva fundamentada por relações lógicas conceituais. Configura-se como um estudo qualitativo exploratório que tem como procedimentos metodológicos o levantamento bibliográfico e a pesquisa documental para subsidiar as análises qualitativas. A análise de conteúdo foi aplicada em documentos obtidos junto ao caso de estudo no Tribunal de Contas da União (TCU). Os resultados obtidos indicam a funcionalidade da taxonomia como instrumento auxiliar às decisões dos auditores para a escolha de procedimentos a partir da classificação de risco de distorções provenientes de erros e fraudes. Na sequência lógica desse processo ficam evidenciadas rotas objetivas caracterizadas como trilhas de auditoria, sugerindo a redução da subjetividade nas escolhas do auditor.

Abstract This is a study about a taxonomy of financial statement distortions development as tool to reduce subjective aspects on audit process by an application case for studying. Distortion accounting risks are mapped based on accounting literature and classified on taxonomy structure. The way between a risk analysis and procedures choosing is an objective route that makes a logical relationship conceptual support. This is a qualitative and exploratory study that has a bibliography and a documental research as technical procedures supporting its qualitative analysis. A content analysis is applied on given documents by an independent public institution called Tribunal de Contas da União (TCU), which one is responsible for auditing on Brazilian Federal Government statements. The results show a taxonomy function as an auxiliary instrument for auditor’s decisions making originated on errors and frauds. Then, the logical procedure indicates objective routes as an audit trails suggesting a subjectivity reduction on auditor’s procedures decisions.

The rising prevalence of the failure of fast-growing cities' waste authorities to account for solid waste service function and provide effective solid waste systems poses serious environmental hazards and health risks. Household solid waste mismanagement in Mthatha, a fast-growing city in South Africa with a rapid population increase, is emerging as a major environmental hazard. An effective solid waste audit system could reduce the extent of this problem. This study aimed at categorising and quantifying household solid waste generation and determining the drivers of waste generation and mismanagement that have the potential to increase risk and/or vulnerability to household solid waste-related environmental hazards. Stratified random sampling was used to select 248 sample households and to categorise them according to upgraded high-density informal residential settlements (64), high-density formal residential settlements (62), middle-density residential settlements (61) and low-density residential settlements (61). The results revealed that the waste generation rate increased one moves from informal settlements (1.84 bags of waste per household per week) to low-density, low socio-economic statuses (2.26 bags), middle-density settlements (2.39 bags) and low-density residential settlements (2.84 bags). Food waste was the most commonly generated type of waste for more than 50% of the respondents. Approximately 89% of the most common types of waste reported across all settlements had the potential to be recycled, reused or composted. Only four factors emerged as significant determinants (p < 0.05) of the volume of solid waste generated per household per week: household socio-economic status, household size, knowledge of waste management and household participation in waste separation. Results on drivers of household solid waste generation and variations across residential settlements could be utilised when designing growing cities' waste management plans, with the objective of reducing the volume of solid waste sent to landfill sites, illegal dumping and open burning of waste, thus reducing the associated negative impacts that mismanaged waste poses to the environment. Enforcing waste separation at the household level could promote reuse and recycling, which in turn would reduce waste volumes.

Resumo O presente artigo avalia a probabilidade de ocorrência de corrupção municipal a partir de modelos de contagem, tendo como variáveis de interesse os achados irregulares de fiscalização considerados médios e graves, extraídos de 1600 relatórios da Controladoria-Geral da União-CGU referentes aos municípios brasileiros. Foram estimadas e testadas as sensibilidades destas irregularidades ao volume de recursos fiscalizados do município, ao seu estágio de desenvolvimento, à atuação do controle social, a sua caracterização demográfica, ao efeito contágio de um município limítrofe corrupto, ao caso de segundo mandato do prefeito e ao seu partido político. Os resultados mostraram que as irregularidades tendem a aumentar nos municípios com maiores volumes de recursos recebidos, quando o controle social tem fraca atuação, quando o mesmo possui baixo desenvolvimento e alta densidade demográfica, e são vizinhos de municípios com problemas de corrupção. Dezesseis irregularidades médias e seis graves são encontradas a cada R$ 100 milhões de recursos recebidos por um município.

Abstract This article assesses the tendency to municipal corruption based on counting models, which have as response variables the findings recorded in 1600 audit reports of the Controladoria-Geral da União, CGU, referring to the Brazilian municipalities. The sensitivities of these irregularities were estimated an tested as a function of the volume of resources inspected, to their stage of development, to the role of social control, to its demographic characteristics, to the contagion effect among neighboring municipalities, to the second mandate of the mayor and his political party. The results have shown that the municipalities with medium and severe findings are those that receive a high percentage of resource transfers, they also have weak social control and a low level of municipal development, they are not sparsely populated and have neighboring municipalities with corruption problems. Sixteen medium irregularities and six serious irregularities are found of every R$ 100 million of resources received by a municipality.

Studies about Science, Technology, Innovation and Society (STS) constitute a significant working area within the framework of academic research due to its novelty and importance. Subjects related to science, technology and innovation are ever more relevant in defining and transforming human living conditions, therefore, they have become the focus of attention and interest of a greater number of sectors in society today. The aim of the present paper is to analyze the role of science in management audit, its implementation in Ecuadorian Public Higher Education Institutions (HEI) and its social impact starting from the presentation of the main theoretical aspects of relations between sciences, management audit and social function of Public Higher Education Institutions, taking into account its current situation.

Los estudios sobre ciencia, tecnología, innovación y sociedad (CTS+I) constituyen una significativa área de trabajo en el marco de las investigaciones académicas por su gran actualidad e importancia. Las cuestiones relativas a la ciencia, la tecnología y la innovación son cada vez más relevantes en la definición y transformación de las condiciones de la vida humana, por lo que se han convertido, en la actualidad, en el centro de atención e interés de un mayor número de sectores de la sociedad. El objetivo del presente trabajo consiste en el análisis del papel de la ciencia en la auditoría de gestión, su aplicación en las instituciones de educación superior (IES) públicas ecuatorianas y su impacto social, todo ello a partir de la presentación de los aspectos teóricos fundamentales de las relaciones entre ciencia, auditoría de gestión y función social de las IES públicas, teniendo en cuenta su situación actual.