This paper presents a study in medium and large companies from various sectors of the city of Santa Maria. We sought in this study to verify how the internal audit is important for their management, assisting senior ...

Knowledge Management Systems seek to offer a framework to stimulate the sharing of the intellectual capital ofan organization so that the resources invested in time and technology can be effectively utilized. Recent research ...

This paper examines whether external auditing minimizes the propensity for manipulation of accounting information (MAI) by health maintenance organizations (HMOs), with respect to financial information disclosed to the ...

The material identifies the Institutional Management Audit System, presents an executive summary of risk-based audits and a list of virtual audits and reviews at Headquarters and Country Offices.

Faced with a scenario of discretionary accounting choices and timely and reliable reporting requirements, the role of independent auditors becomes very important for companies and for the market. In this sense an important ...