Gledson Pompeu studies Computer Science, Knowledge Management, and Gestão De Tecnologia Da Informação. Opening the iBooks iBooks doesn’t open, click the iBooks app in your ss Indicator. iTunes. iTunes is the world’s easiest way to organize and. Gledson Pompeu hasn’t made any photos public yet. About · Jobs · Blog · Developers · Guidelines · Report abuse · Help forum · English · Privacy · Terms · Help.

Author: Voodoojar Voodoonris
Country: Jamaica
Language: English (Spanish)
Genre: Music
Published (Last): 10 August 2017
Pages: 455
PDF File Size: 10.53 Mb
ePub File Size: 16.56 Mb
ISBN: 428-5-46127-525-1
Downloads: 20765
Price: Free* [*Free Regsitration Required]
Uploader: Vutaur

This translation may be. At the end of the study, we propose a reflection on the potential of these new yledson to increase efficacy and efficiency of financial audit within the scope of the Federal Court of Accounts Brazil TCU. Currently, there are over federal agencies and entities and more than one million active civil and military servants.

Thus, the present study attempts to evaluate glesson analytical and continuous approaches contribute to the results of financial audit in the Big Data era. This article aims, through a detailed presentation as to provide clarification.

Reasonable assurance is high but not absolute. Finally ponpeu new accounting and technology paradigm. In direct reporting engagements, the auditor is the one who measures or assesses the subject matter according to the criteria. Perspectives for continuous financial audit in the Pmpeu Government The Federal Government is one of the largest entities in the world from the accounting perspective.

In an entity this size, allocating resources adequately, at the right moment and right place is not an easy task. Audit Analytics and Continuous Audit More than a mere technological trend, it can be said that the Big Data era is paving the way for new methods of understanding the world and the business decision-making process ISACA, That is why we work with the aggregate level of an accounting entity, in elastic periodicities, and use mechanisms such as risk-based approach, materiality cuts and statistical sampling to limit the scope of the tests and, in the end, make it possible to achieve cost-benefit in the financial audit works.

Overcoming them can be made easier by using information technology. In alone 30 million data entry accounting documents were registered in Siafi and approximately 10 percent of this total referred to manual register. As the industry implementation of Risk Based Monitoring RBM progresses, one area to receive less focus than most has been More information.


To achieve this, the main concepts related to the topic are described and the challenges and opportunities regarding their gleedson to Federal Government financial statements are analyzed. A limited liability company means company established by one or more persons natural persons and or legal.

As a result, it is expected that the oversight agencies begin counting with tools that are more and more efficient and effective, in order to ensure good management of public resources, reliability of accounting information and financial sustainability of government institutions.

Gledson Pompeu –

The transformation of IT Risk Management. Continuing with the example, in relation to the tests of details in the payment of social security benefits, we know that there is probably more than four hundred Bank Orders, some of them of billionaire amounts and related to payment of thousands, or even millions, of beneficiaries. The transformation of IT Risk Management kpmg.

The financial information contained in these documents are organized and consolidated in order to enable production of the financial statements of the Federal Government that are consolidated in the General Balance Sheet of the Union BGU.

As a result, we can say that we live in the Big Data era: This will increase the opportunity of elaborating automated analytical procedures that can be applied in large scale. To make this website work, we log user data and share it with processors. Present the concept of design thinking and the innovation methodologies associated with it for managers and public servers. Defining Issues FebruaryNo. In the governmental scope, it is the responsibility of the internal and external oversight agencies to monitor this movement by adopting Audit Analytics practices and continuous audit, in order to make it possible to analyze big amounts of information that is varied and in more and more gledsson periodicities.

The auditor selects the subject matter gledsson the criteria, taking into consideration risk and materiality.

Internacional Conference December, 2nd 8 a. President, Shared Services Canada.

1999-December Archives by Subject

In addition, the Bank s Audit and. Finally, this paper presents data on the information systems that keep the financial records of the Federal Accounting System and makes considerations on the potential contributions of the new audit practices supported by information technology, aiming at improving financial audit activities within the Federal Court of Accounts Brazil TCU and other oversight institutions.


International experiences and particularly the french case are analysed in order to subsidize that quest CURSO 8: Annual periodicity is practically a natural consequence of the International standard of preparing financial statements in this gledzon period, since there is some expectation from external parties that the statements be published together with the audit opinion.

Several other systems produce financial information that is channelled to, recorded and consolidated in Siafi, according to identification and respective balances or amount of transactions represented din Figure 2. Financial audit is characterized as a work of assurance and certification.

Controls and accounting policies Controls and procedures Management plmpeu responsibility for financial hledson contained in this Annual Report is described on page Therefore, in the Big Data era, transparency and accountability in real time are already a reality.

Title: Série Questões – Tecnologia da Informação – Gledson Pompeu – Gleyson Azevedo

The project for the implementation of the Pommpeu of Accounting and Fiscal Information of the Brazilian Public Sector Siconficonducted by the National Treasury, intends to make feasible the consolidation of this information in one sole data base that may also be used for audit purposes.

The reasoning is simple: General The Romanian accounting system underwent continuous reform in the past years with the aim to improve, simplify and at the same time increase the accuracy and comprehensibility.

In contrast, the practices of Audit Analytics and Continuous Audit allow financial information of the entities to be analyzed in an integral way and with shorter periodicity, contributing to form timely and more reliable opinions regarding the status of the audited entities. Despite this fact, awareness regarding the evolution of technological solutions is the starting point for this future to be nearer and nearer.


The plan has established the mission, vision, goals, actions, and key S e s s i o n 2 S t r a t e g i c M a n a g e m e n t 1 Gleddon 2 1.

Download “Financial Audit the era of Big Data: International experiences and particularly the french case are analysed in order to subsidize that quest. In this context, the traditional mechanisms for communicating results, such as annual statements, compete with financial information gldeson is disseminated on the internet and other means. Noli University,Korce, More information. Public companies have new obligations to report More information.