Dissertations / Theses on the topic 'Public audit system'

Magistro baigiamajame darbe analizuojama viešųjų finansų kontrolės sistemos samprata; valstybinis auditas, kaip šios sistemos ašis, nagrinėjamas išsamiau. Darbe daugiausia dėmesio skiriama valstybinio audito ir kitų viešųjų finansų kontrolės sistemos elementų ryšių analizei bei aptariamos tų ryšių tobulinimo galimybės.
In this masterwork author presents a concept of the system of public finance control. The state audit, as the axis of this system, is analyzed more comprehensively. Author mainly concentrates on analysis of relations between the state audit and other elements of the system of public finance control; also possibilities of improving these relations are presented.

SANTRAUKA Visuomenės sveikatos vadyba Darbo tikslas: išaiškinti ligoninės medicinos personalo nuomonę apie vidaus auditą ir kokybės vadybos sistemą. Uždaviniai: 1. Išaiškinti ligoninės medicinos personalo žinias apie vidaus auditą ir kokybės vadybos sistemą. 2. Išaiškinti medicinos personalo nuomonę apie vidaus audito funkcijas ir atlikimo tvarką. 3. Palyginti ligoninės gydytojų ir slaugytojų žinias ir nuomonę apie vidaus auditą. 4. Nustatyti medicinos personalo požiūrį į nepageidaujamus įvykius įstaigoje ir jų registravimo tvarką. Tyrimo metodika. Tyrimas vykdytas 2008 metais rajono antrinio lygio ligoninėje. Atlikta anoniminė anketinė apklausa. Buvo išdalinta 130 anketų, gauta užpildytos 112 anketos. Atsako dažnis 86,1 proc. Statistinė duomenų analizė atlikta SPSS 12.0 statistinių duomenų analizės paketu. Kokybinių požymių nepriklausomumas buvo tiriamas susietų lentelių metodu, vertinant Chi kvadrato kriterijų ir jo laisvės laipsnių skaičių ir statistinį reikšmingumą p. Rezultatai. 67,6 proc. gydytojų ir 59,2 proc. slaugytojų, norėtų žinoti daugiau apie kokybės vadybos sistemą. 58,3 proc. darbuotojų mano, kad jų žinios apie vidaus auditą nėra pakankamos. 63,4 proc. dalyvių vidaus audito procedūras vertina gerai. 70,0 proc. gydytojų ir 37,1 proc. slaugytojų auditorių veiklą vertina patenkinamai, o 46,8 proc. slaugytojų ir 16,7 proc. gydytojų – gerai. 76,5 proc. gydytojų ir 49,3 proc. slaugytojų mano, jog turi pakankamai žinių apie auditą, o 44,9 proc. slaugytojų nei... [toliau žr. visą tekstą]
Aim of the study: to identify the opinion of hospital medical personnel regarding internal audit and quality management system. Objectives : 1. To identify the knowledge of hospital medical personnel of the internal audit and quality management system. 2. To evaluate the attitudes of medical staff towards functions of internal audit and accomplishment procedures. 3. To compare knowledge and opinion of hospital doctors and nurses on the internal audit. 4. To determine the approach of medical personnel to the adverse events and their registration procedure in hospital. Methods. Anonymous questionnaire survey of doctors and nurses working in a second level district hospital was performed in 2008. 130 questionnaires were distributed, 112 of which were returned completed (response rate 86.1 percent). Statistical analysis of data was performed using the data analysis package SPSS 12.0. For hypotheses testing the Chi square (χ2) and z tests were used. The differences between the characteristics considered statistically significant when p <0.05. Results. 67.6 percent of doctors and 59.2 percent of nurses would like to know more about the quality management system. 58.3 percent of employees feel that their knowledge of the internal audit is not sufficient. 63.4 percent of respondents evaluate the internal audit procedures as good. 70.0 percent of doctors and 37.1 percent of nurses assess the activities of auditors as satisfactory, while 46.8 percent of nurses and 16.7 percent... [to full text]

Staten fører tilsyn med at kommunene i Norge oppfyller lovkrav som gjelder for kommunehelsetjenesten. Siden 1995 har tilsynsmetodikken i hovedsak vært systemrevisjon. I tillegg til at Fylkeslegen/Helsetilsynet i fylket kontrollerer at lovbestemmelser blir fulgt, er systemrevisjonene ment å bidra til systematisk forbedringsarbeid i kommunehelsetjenesten. Målsettingen med denne studien har vært å beskrive hvordan systemrevisjoner påvirker forbedringsarbeidet. Dette er en kvalitativ studie gjennomført som et case-study i to norske fylker. Datainnsamlingen ble gjort høsten 2001 gjennom dokumentgranskning og i fire fokusgrupper – to i hvert fylke. Det ble fokusert på hvilke forventninger 28 ansatte (14 ledere og 14 ”førstelinjepersonell”) i 19 ulike kommuner hadde til systemrevisjonene, hvordan resultatene var håndtert i kommunen og hvilken nytte de ansatte mente tilsynet hadde hatt. Resultatet viser at systemrevisjonene fikk fart på prosesser i kommunene. Tilsynet forarget noen og gledet andre. Hovedskillet går mellom et ønske om hjelp til faglig forbedring av helsetjenesten og ønsket om et friere kommunalt selvstyre. Det var tre forhold ved gjennomføringen av tilsynet som viste seg å være betydningsfulle med tanke på å bidra til systematisk forbedringsarbeid i kommunehelsetjenesten: språket/kommunikasjonen, individuell tilpasning og at kommunens øverste ledelse ble direkte involvert under tilsynsbesøket
Norwegian Board of Health controls that the municipal authorities in Norway fulfil their legal obligations as regards the municipal health service. Since 1995 system auditing has been the main method of supervision. In addition to Norwegian Board of Health in the Counties controlling that the legal obligations of the municipalities are upheld, system audits are meant to encourage systematic improvement efforts in the municipal health services. The aim of this essay has been to describe how the system audits affect improvement efforts. This is a qualitative study conducted as a case study in two Norwegian counties. Data collection was done during the autumn of 2001, by studying documents and in four focus groups – two in each county. The main focus was on what expectations 28 employees (14 leaders and 14 professionals) in 19 different municipalities had to the system audits, how the results were handled in the municipalities, and how useful the employees felt that the auditing had been. The results show that the system audits lead to greater activity in processes in the municipalities. The audits upset some and pleased others. The main differences were between a wish for more aid regarding professional improvements of the health service and a desire for greater municipal autonomy. Three areas of the audits were shown to be important for encouraging systematic improvement efforts in the municipal service: language/communication, individual adjustments, and that the municipality top management was directly involved during the audits.

Raktiniai žodžiai: veiklos auditas, sporto mokymo įstaigos, sporto sistema, viešosios institucijos. Darbo objektas: SMĮ veiklos auditas. Darbo tikslas: ištirti SMĮ veiklos audito patirtį, siekiant įvertinti jų atitikimą viešųjų institucijų funkcijoms. Darbo uždaviniai: 1. Apibrėžti veiklos audito sampratą, atskleidžiant jos kompleksiškumą ir identifikuoti turinį. 2. Identifikuoti veiklos audito etapus ir atskleisti kriterijų ypatumus viešųjų institucijų vertinimo kontekste. 3. Pristatyti Lietuvos sporto sistemos valdymą ir atskleisti SMĮ kaip viešųjų paslaugų tiekėją. 4. Atlikti SMĮ uždavinių atitikties veiklos rezultatams vertinimą. SMĮ yra sporto sistemos dalis. Tai valstybinės įstaigos, teikiančios viešąsias paslaugas ir yra atsakingos už kuo didesnį fizinio aktyvumo skatinimą bei saugaus, sveiko ir produktyvaus gyvenimo stiliaus poreikio formavimą ir plėtojimą. Šių įstaigų veiklos auditas prisideda prie atskaitingumo ir skaidrumo, kaip fundamentalių kiekvienos valstybės demokratinių vertybių, būtinų užtikrinant teisingą viešųjų lėšų valdymą piliečių ir mokesčių mokėtojų vardu. Darbe, taikant turinio analizės metodą, analizuojamos Kauno ir Vilniaus miestų 2006 m. ir 2010 m., iš viso 6 SMĮ, veiklos audito ataskaitos. Tyrimas atliktas metaanalizės pagrindu, t. y. vadovaujantis jau užbaigtų tyrimų analize bei jau atliktų įvertinimų įvertinimais. Siekiant gauti kuo išsamesnę informaciją veiklos audito vertinimui, duomenų rinkimo metodu buvo pasirinktas ir pusiau... [toliau žr. visą tekstą]
Keywords: performance audit, sport education organizations, sport system, public institutions. The object of the research: sport education organizations performance audit. The aim of the research: to investigate sport management organizations experience, aiming to evaluate their compliance with public institutions functions. Work tasks: 1. To determine the definition of performance audit by dislosing it‘s complexity and to identify it‘s content. 2. To identify stages of performance audit and to disclosure the peculiarities of criteria in the evaluation of public institutions. 3. To present the management of Lithuanian sport system and to disclosure sport education organization as public services provider. 4. To evaluate sport education institutions tasks compliance with activity results. Sport education institution is a part of sport system. That is state institutions, providing public services and are responsible for the promotion of physical activity, safe, healthy and productive life style formation and development. The activity audit of these institutions contributes to the accountability and transparency as to fundamental democratic values of each state, what is necessary to ensure the correct management of public money of citizens and taxpayers behalf. In this work, using method of content analysis, Kaunas and Vilnius cities sport education organizations activity audit reports of the year 2006 and of the year 2010 are analyzed, total 6 reports. Research was carrried... [to full text]

The current legislation that regulates internal managing and controlling system in administrative bodies of the public governance lags behind in the implementation of international experiences and standards for excersing the internal audits. This fact causes many reactions in the general public and also in the professional society. Alarming news about corruption and wasteful use of the public sources are just the token of the problem. The goal of this thesis is to define and analyze the process of implementing the managing and controlling system and subsequently to create a plan for a successful implementation of the effective managing and controlling system in the public governance. In the theoretical part are characteristics and goals of the managing and controlling system, legislative framework and description of components for the managing and controlling system, that are based on international experiences and practice. In the analytical part is the analyze of the particular elements from the managing and controlling system and finally in the practical part is the proposal of implementation managing and controlling system and also the proposal of directive for the internal control, which is supposed to simplify the practical use in the public governance. There is a draft of the assessment of Internal Control System Effectiveness in the practical part of this thesis.

This study presents the results of an external communication audit of the National Tropical Botanical Garden (NTBG), a congressionally chartered nonprofit organization dedicated to the conservation of tropical plant diversity. Information was gathered during the communication audit through interviews with NTBG's key decision makers, content analyses of NTBG's primary publications, and a questionnaire measuring the public-organization relationship. The audit assesses NTBG's external communication policies, practices, capabilities, and needs in the context of systems theory and external relations strategic planning theories. The findings of the audit identify who NTBG considers its target publics and how well they are reaching certain audiences. The results also indicate in which areas NTBG's current communication system is meeting or not meeting the objectives of the organization. The study concludes with a series of recommendations for how NTBG can improve its external communication system.

Thesis (M.P.A.)--Kutztown University of Pennsylvania, 1999.
Source: Masters Abstracts International, Volume: 45-06, page: 2959. Typescript. Abstract precedes thesis as 3 preliminary leaves. Includes bibliographical references (leaves 105-106).

The purposes of this study were to (1) identify the recommendations of Curriculum Management Audits conducted in Texas Public School systems, (2) determine the degree to which each of the recommendations had been implemented, and (3) determine the perceptions of stakeholders as to the factors instrumental in the real and potential impact of the audit. The researcher conducted interviews with superintendents and key central office administrators with a working knowledge of the audit report in each of the eleven Texas school districts studied. Respondents were asked to rate recommendations written for their districts using the following descriptors: Implemented, In Progress, Plan to Implement, Recommendation Modified, No Implementation. The ranking of recommendation implementation revealed that 85% of the recommendations made in the 11 audit reports reviewed in this study had received action toward implementation to some degree. Respondents were also asked to cite factors which facilitated or impeded recommendation implementation. Significant factors facilitating the implementation of recommendations were reported to be time, organizational structure/personnel and planning. The analysis of the collective recommendations revealed that school board policies were not adequate to direct the design, delivery and monitoring of curriculum when measured against audit Standard One criteria. School districts in Texas rely on the Texas Association of School Boards' policy division for policies. Findings indicate that greater alignment between the Texas Association of School Boards' policies and Curriculum Management Audit criteria must be sought in order for school districts in Texas to meet this Standard. System-wide planning, curriculum documents, and program-driven budgeting processes were other areas requiring attention of the school districts in the study. Evidence of the extent of implementation of recommendations suggests that school districts valued the audit report with its recommendations. It can be generally concluded that the Curriculum Management Audit had a positive impact on the involved school districts.

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The diffusion of results-oriented management doctrines has been leading the public organizations to make important investments in information technology as a component of transparency for government actions and support for decisionmaking by public administrators. The intensive use of information technology in an increasingly interconnected world exposes the government to new forms of threats and vulnerabilities. In this context, the Courts of Accounts must expand the scope of their acting, performing more stringent controls through specific technics in information technology (IT) audit to ensure the integrity and security of data that travei across networks and information systems. The purpose of this research consisted to identify main improprieties associated with the use of computers in the local public administrations under the jurisdiction of TCE-RJ, by means of the case study of its experience in the accomplishment of performance audit in information technology. The research is based on the literature and analysis of findings from systems audits, showing that this kind of audit has contributed to making local public administration more efficient, effective and transparent.
A difusão das doutrinas de gerenciamento orientadas para resultados no Brasil tem levado as organizações públicas a realizarem investimentos relevantes em tecnologia da informação como um componente de transparência para as ações governamentais e como suporte para a tomada de decisões pelos gestores públicos. O uso intensivo da informática em um mundo cada vez mais interconectado expõe a administração pública a novos tipos de ameaças e vulnerabilidades. Nesse contexto, as entidades de fiscalização devem ampliar sua forma de atuação, realizando controles mais rigorosos por meio de técnicas próprias de auditorias de tecnologia da informação, que visam assegurar a integridade e segurança dos dados que trafegam pelas redes e sistemas de informação. O objetivo da presente pesquisa consistiu em identificar as principais impropriedades associadas ao uso da informática nas administrações municipais sob a jurisdição do TCE-RJ, por meio do estudo de caso de sua experiência na realização de auditorias operacionais em tecnologia da informação. A pesquisa foi realizada com base na literatura e na análise dos achados das auditorias de sistemas, mostrando que este tipo de auditoria tem contribuído para tornar a gestão pública municipal mais eficiente, eficaz e transparente.

Il lavoro è stato suddiviso in tre macro-aree. Una prima riguardante un'analisi teorica di come funzionano le intrusioni, di quali software vengono utilizzati per compierle, e di come proteggersi (usando i dispositivi che in termine generico si possono riconoscere come i firewall). Una seconda macro-area che analizza un'intrusione avvenuta dall'esterno verso dei server sensibili di una rete LAN. Questa analisi viene condotta sui file catturati dalle due interfacce di rete configurate in modalità promiscua su una sonda presente nella LAN. Le interfacce sono due per potersi interfacciare a due segmenti di LAN aventi due maschere di sotto-rete differenti. L'attacco viene analizzato mediante vari software. Si può infatti definire una terza parte del lavoro, la parte dove vengono analizzati i file catturati dalle due interfacce con i software che prima si occupano di analizzare i dati di contenuto completo, come Wireshark, poi dei software che si occupano di analizzare i dati di sessione che sono stati trattati con Argus, e infine i dati di tipo statistico che sono stati trattati con Ntop. Il penultimo capitolo, quello prima delle conclusioni, invece tratta l'installazione di Nagios, e la sua configurazione per il monitoraggio attraverso plugin dello spazio di disco rimanente su una macchina agent remota, e sui servizi MySql e DNS. Ovviamente Nagios può essere configurato per monitorare ogni tipo di servizio offerto sulla rete.

This thesis and its corresponding art installation, Lessons from Ziggy, attempts to deconstruct the variables prevalent within several complex systems, analyze their transformations, and propose a methodology for reasserting the soap box within the display pedestal. In this text, there are several key and specific examples of the transformation of various signifiers (i.e. media-bred fear’s transformation into a political tactic of surveillance, contemporary freneticism’s transformation into complacency, and community’s transformation into nationalism as a state weapon). In this essay, all of these concepts are contextualized within the exponential growth of new technologies. That is to say, all of these semiotic developments must be framed within the post-Internet sphere.

碩士
國立臺灣科技大學
營建工程系
91
Quality management and construction supervision are topical themes in the construction industry. Nowadays a large number of construction supervision and inspection for public works are implemented by construction supervisors. Whatsoever, the construction quality are often cited poor as a consequence of inadequate construction management and supervision. It is in great need to improve the existing system of construction supervision for public works. The main objective of this study is to investigate the fundamental issues of construction supervision and to develop a sound system for construction management and supervision. Current practices of quality management and construction supervision employed by domestic agencies and some other countries such as Japan and United States etc. will be evaluated. Case studies and physical investigations will then be conducted to identify the key factors in construction management and supervision for public works. In addition, it is also aimed to introduce an innovative mechanism of third party audit system in public works construction. Guidelines to enhance the performance of construction management and supervision will be established consequently.

碩士
國立雲林科技大學
會計系碩士班
100
Most of companies are family-owned firms, the supervisors cannot develop original supervision efficiency, since of 1998 business frauds have been happened, Strengthen the company supervision system in Taiwan. One of the reforms was to subsume the independent directors system and audit committee system into Securities and Exchange Law in 2006. Therefore, our company organizational structure is divided into three modes, The first one is to maintain the traditional board of directors and supervisors system; The second set of independent directors to the Board, and the company also has a supervisor; The third set of independent directors to the Board, And the Audit Committee comprised of independent directors, The company no longer set supervisor. As a result, the adoption of the new system, without well supplementary measures, would bring many problems and shocks, such as independent directors, but not the same terms of reference, Board of Directors has authority over the Audit Committee. In this thesis, the author suggests to go back to the Supervisor system, focused on the reform of supervisor system, public company should set the supervisor committee. This way not only can play the advantages of the collegiate system, and also to maintain the two-tier operation to avoid the chaos in company law system, to the fullest the effectiveness of the Company Supervision

碩士
國立臺灣大學
法律學研究所
102
In Taiwan, the internal control mechanism of a Public Company was the two-tier board system before. But the supervisors system had been criticized for its invalid function. The main reason for the failure of internal control is due to the lack of supervisors’ independence and expertise. And that is also because the election of supervisor must be supported by the directors who are the controlling shareholders. In 2006, to improve corporate governance, the government introduced the independent directors and audit committee systems, and thus amended the Stock Exchange Act. A new corporate governance system dramatically reformed in Taiwan. However, are the internal control problems resolved? Does this amendment work in Taiwan? In this thesis, the author pointed out the questions of internal control models and reviewed the issues of Supervisors system and audit committee system. And the author also studied the issues of two systems. The following are the research scope and content of each chapter: Chapter 1 entitled “Introduction”, which describes the research motivation, purpose, scope, methods and framework of the thesis. Chapter 2 entitled “Overview of Corporate Governance”, which introduces the scope, the principle and the classification of corporate governance. Chapter 3 entitled “The study of foreign internal control system in law ”, because the audit committee system was introduced from American law, so this chapter focus on American law. Chapter 4 entitled “The issues of internal control mechanism of corporations- focusing on supervisors system and audit committee system”, which point out the problems in Taiwan, meanwhile suggestions of how to improve the system of internal corporate governance are offered. Chapter 5 entitled “Conclusion”, which combines all the results of the thesis and makes a clear conclusion. Keywords：Supervisors System, Two-tier Board System, Audit Committee System, Internal Control Mechanism.

碩士
國立政治大學
法律學系
107
Since the 19th century, following “formal rationality” proposed by Max Weber, modern government tends to establish a universalistic, rational legal system and relies on legal experts in order to deal with social issues. However, as matter of fact, the role of contemporary government has turned to be “interventional”, “welfare”, and “precautionary”, which leads to the increase of governmental missions both in quality and quantity. In addition, because of rapid social changes and technology innovations, the traditional legal system has no longer been fully effective in social control. As a result, we must see government as an “navigator” and look into the expertise, resource possessed by private sector to construct “network governance” along with various “subsystem”. Accordingly, on the basis of the theory of “public-private partnership “, this essay focus on the “rulemaking” subject which was unknown to domestic scholars. By view of “administrative law as regulatory science”, this essay will discuss “government relies on private rulemaking to form the legal system” and relative issues, trying to establish the theory of “public-private partnership in lawmaking” with so-called “soft law” and propose a specific action agenda for that. That is to say, besides pointing out “direct delegation” and “indirect delegation” as two types of “public-private partnership in lawmaking”, this essay will also discuss related issues of “democratic state”, “rule of law”, “equality”, and “governmental supervision method”, etc. Furthermore, in order to put the theory into practice, this essay will take “the regulation of insurance business internal control and audit system” as an example and analyze it in detail. More specifically, lately by virtue of financial affair’s characteristics, which are “regulatory complexity”, “rapidly evolving”, “decentered” and “international”, it is urgent for contemporary government to come up with an effective regulation method for the purpose of accomplishing “regulatory reform” in financial sector. Therefore, with respect to the position of internal control and audit system, this essay will not only point out the difference between “corporate governance” and “financial regulation”, but also introduce the model of ”institution-based regulation” so as to explain that how exactly the governmental regulations coordinate with “internal management policies” made by financial institution (insurance business). Finally, with the theory of “public-private partnership in lawmaking”, this essay will analyze the “regulation of insurance business internal control and audit system” and propose several specific suggestions.

Kierownicza kontrola wewnętrzna w spółkach prawa handlowego w ujęciu prawnoporównawczym Streszczenie Celem niniejszej rozprawy doktorskiej jest analiza modelów systemu kontroli wewnętrznej i porównanie ich z prawnymi obowiązkami ustanowienia, utrzymywania i szacowania systemu kontroli wewnętrznej przez rady jednoszczeblowe (rady dyrektorów) i rady dwuszczeblowe (rady nadzorcze i zarządy) spółek prawa handlowego w wybranych krajach. W celu osiągnięcia powyższego sformułowano dwie hipotezy badawcze: H1: polski model systemu kontroli wewnętrznej na tle innych modeli wybranych krajów jest modelem przestarzałym, co znajduje odzwierciedlenie w stosowanych regulacjach prawnych. H2: na tle wybranych krajów stopień zgodności polskich rozwiązań ustawowych z modelowymi systemami kontroli wewnętrznej w kontekście obowiązków kierowniczych jest zbliżony do Wielkiej Brytanii i wyróżnia się na niekorzyść na tle USA oraz na korzyść na tle Niemiec. W celu udowodnienia tez rozprawy doktorskiej cztery obszary (gałęzie) prawa zostały wybrane do porównania (prawo handlowe, prawo bankowe, prawo rynku kapitałowego oraz prawo ubezpieczeniowe) oraz cztery kraje: Polska i Niemcy z tzw. radami dwuszczeblowymi (zarząd i rada nadzorcza) oraz Wielka Brytania i Stany Zjednoczone Ameryki z ich tzw. radami jednoszczeblowymi (radami dyrektorów). Podstawowa metoda badawcza używana w rozprawie to analiza prawnoporównawcza, przeprowadzona przy użyciu takich metod szczegółowych jak: badanie dogmatyczne, badanie ekwiwalentów, badanie historyczno-opisowe, badanie kontekstowe oraz badanie empiryczne. Rozprawa doktorska składa się z dwóch głównych części i z wniosków badawczych. W pierwszej części hipoteza H1 jest przedstawiona i udowodniona, i zaczyna się od porównania polskiej i angielskiej definicji kontroli, potem następuje szczegółowa analiza zalet i wad najbardziej popularnych modeli systemów kontroli wewnętrznej takich jak COSO, CoCo, CobiT, eSac, ITCG i model Turnbulla, opis prawnych obowiązków ustanowienia, utrzymywania i szacowania systemu kontroli wewnętrznej w czterech obszarach prawa i czterech wybranych krajach, studium pięciu rodzajów relacji logicznych między systemem kontroli wewnętrznej i zarządzania ryzykiem oraz porównania systemu kontroli wewnętrznej i audytu wewnętrznego. Druga cześć rozprawy doktorskiej rozpoczyna się od szczegółowego dogmatycznego i historycznego badania definicji spółki publicznej i porównania rad jedno i dwuszczeblowych. Potem następuje pogłębione porównanie pomiędzy obowiązkami rad jedno i dwuszczeblowych z modelami systemu kontroli wewnętrznej takimi jak COSO, CoCo, CobiT, Turnbull. W celu udowodnienia hipotezy H2 zostaje przeprowadzona analiza ogólnej odpowiedzialności oraz prawnych obowiązków członków rad jedno i dwuszczeblowych odnośnie kontrolowania/monitorowania działalności spółki oraz odpowiedzialności i prawnych obowiązków członków rad jedno i dwuszczeblowych odnośnie ustanowienia, utrzymywania i szacowania systemu kontroli wewnętrznej w czterech wybranych krajach. Wnioski badawcze zawierają uwagi podsumowujące niniejsza rozprawę doktorską.
Management Internal Control in Commercial Companies from a Comparative Law Perspective Abstract This doctoral thesis is aimed at analyzing models of internal control system and compare them with legal duties of establishing, maintaining and assessing internal control system by one-tier and two-tier boards of commercial companies in the chosen countries. In order to achieve the above mentioned two research hypotheses have been formulated. Hypothesis H1: The Polish model of internal control system in comparison to the ones in the chosen countries is outdated, which is reflected in the Polish laws and regulations. Hypothesis H2: In comparison to the chosen countries the state of the compliance of Polish legal solutions with models of internal control system in a management duties context is similar to the United Kingdom’s, worse than in USA’s, and is better than German’s. In order to achieve aim and prove the thesis of doctoral dissertation four areas (branches) of law have been chosen to conduct comparison (company law, banking law, securities law, insurance law) as well as four countries: Poland and Germany with so called two-tier board (management board and supervisory board) and the United Kingdom and the United States of America with their so called one-tier board (board of director). Basic research method, which is used in the doctoral thesis, is a comparative law analysis, conducted by using comparative detailed method like: dogmatic research, equivalent research, historical-descriptive research, context research and empirical research Doctoral dissertation consists of two main parts and research conclusions. In the first part Hypothesis H1 is depicted and proven and begins with a comparison of Polish and English definition of control, then follows a detailed analysis of advantages and disadvantages of the most popular internal control’s models/frameworks like COSO, CoCo, CobiT, eSac, ITCG and Turnbull models, description of legal duties to establish, maintain and assess internal control system in four areas of law and four chosen countries, study of five kinds of logical relations between internal control system and risk management system and comparison between internal control system and internal audit. The second part of doctoral thesis begins with the detailed dogmatic and historic research about definition of the public company and comparison between one-tier and two-tier boards. Then follows a depth comparison between one-tier and two-tier board duties according to internal control’s models like COSO, CoCo, CobiT, Turnbull. In order to prove the Hypothesis H2 there is an analysis of general responsibility and legal liability of one or two-tier board members to control/monitor company activity and then a responsibility and legal liability of one or two-tier board members to establish, maintain and assess internal control system in all 4 four chosen countries. The research conclusions contain summary remarks of this doctoral thesis.

Dissertação de mestrado em Administração Pública (área de especialização em Gestão Pública e Políticas Públicas)
A globalização dos mercados, bem como a necessidade de se gerenciar melhor os riscos a que todas as organizações estão submetidas, levou ao desenvolvimento de normas e padrões para a gestão de riscos e para o funcionamento das auditorias internas em organizações de diversos países, com a adoção de normas e padrões internacionais de controles internos, auditoria interna, governança e gestão de riscos. Diante disso, tanto no Brasil quanto em Portugal, a convergência da legislação que regulamenta o Sistema de Controle Interno (SCI) com as práticas internacionais, constitui-se em ferramenta para o alcance dos objetivos das entidades públicas dos dois países. Nesse sentido, as auditorias internas dessas organizações deverão estar alinhadas com os padrões internacionais e legalmente instituídas, conforme regulamentação interna, para exercer o seu papel de avaliação e de consultoria, junto ao sistema de controle interno das organizações do setor público, com base nos riscos. Para se investigar a prática instituída em ambos os países a respeito da auditoria interna e da gestão de riscos no setor público, foram estudadas as legislações nacionais de ambos os países, as normas internacionais aplicáveis e a literatura relacionada ao tema, com destaque para os resultados de investigações empíricas. Em seguida, foram realizadas entrevistas com quarenta e quatro participantes, dentre auditores internos e gestores de entidades do setor público de ambos os países, de modo a se saber se o papel exercido pela auditoria interna das organizações do setor público objeto da investigação está alinhado com as normas internacionais e com os resultados dos estudos empíricos já realizados a respeito do tema.
The markets' globalization, as well as the need of managing better the risk which all organizations are subjected, has led to the development of norms and standards for risk management and the functioning of internal audits in organizations in different countries, with adoption of international norms and standards for internal controls, internal audit, governance and risk management. Given this, both in Brazil and Portugal, the convergence of the legislation that regulates the Internal Control System with international practices, constitutes a tool for the achievement of the objectives of the public entities of both countries. In this sense, the internal audits of these organizations must be in line with international standards and legally instituted, according to internal regulations, to exercise their assessment and advisory role with the internal control system of public sector organizations, based on the risks. In order to investigate the practice established in both countries regarding internal audit and risk management in the public sector, the national laws of both countries, the applicable international standards and the related literature were studied, highlighting the results of empirical investigations. Forty-four participants, including internal auditors and managers of public sector entities from both countries, were interviewed to determine whether the role of the internal audit of the public sector organizations under investigation is aligned with international norms and the results of the empirical studies already carried out on the subject.

碩士
國立臺灣大學
會計與管理決策組
96
Regulations Governing Establishment of Internal Control Systems by Public Companies in Taiwan announced in 1998, Sarbanes-Oxley Act in the U.S.A. enacted in 2002 and Financial Instruments and Exchange Laws in Japan announced in 2006 stipulate that public and listed companies are required to report the assessment of its internal control to the regulator annually. Except that, under certain specific circumstances, public companies in Taiwan need to engage independent accountants in performing an audit of its internal control systems, while, the auditors of listed companies in the USA and Japan are required to annully perform an evaluation on the internal control report issued by listed company or perform an audit of internal control directly. This study is to analyze the regulations requirement for the audit of internal control performed by independent accountants in Taiwan, the USA and Japan and to investigate if it is necessary to amend the Regulations Governing Establishment of Internal Control Systems by Public Companies to request the independent accountants to perform an evaluation on the internal control report issued by public company and to issue an independent opinion accordingly. The results of a survey conducted for the finance and accounting managers and internal auditors of public companies and independent accountants in Taiwan show the following: 1. More than 70% of respondents agreed that it will increase the credibility of internal control reports issued by public companies if the report is evaluated by their auditors. 2. More than 90% of accountants and internal auditors and 60% of independent accountants agreed that it will reduce the possibility of fraud occurring in public companies if the auditors perform an audit of their internal control systems and issue an independent opinion accordingly. Based on the result of this study and survey, the following matters are recommended: 1. It is recommended that the auditors of listed companies perform an evaluation on the internal control assessment issued by listed companies or an audit on the design and implementation effectiveness of internal control systems of listed companies and issue an independent opinion. 2. The evaluation of significant subsidiaries’ internal control systems should be changed to have the internal auditors or external specialists perform an audit on the internal control systems. In addition, it is recommended that the internal control systems of the subsidiary be evaluated by auditors if its turnover or total assets represent a significant portion of the consolidated turnover or consolidated total assets. 3. With reference to the guidance for auditors performing an audit of internal control systems in the USA and Japan, a detailed guidance is suggested to be issued for the independent accountants’ reference when they perform an audit of internal control systems. 4. The regulators need to perform a review of the related working papers of self assessment of internal control systems conducted by listed companies and audit of internal control systems performed by independent accountants.

Considering that the objects around us are getting smarter, wouldbe interesting to promote collaborative work between them and generatevirtual maps, crossing all the information. The goal is to build an interface that would merge audio contents on the real environment, sensitiveto the context of the user.

O presente estudo tem como objetivo analisar o Sistema de Controlo Interno na Administração Pública, em São Tomé e Príncipe, e demostrar a sua situação atual, bem como evidenciar a contribuição da sua evolução, como importante instrumento de gestão proporcional que serve de base para toda a atividade administrativa. O Sistema de Controlo Interno é um mecanismo bastante importante, quer no setor público quer no setor privado. É um sistema que viabiliza a fiabilidade de informações aos diversos utentes das entidades públicas de São Tomé e Príncipe: a Inspeção Geral das Finanças (IGF), a Inspeção Geral do Trabalho (IGT), o Tribunal de Conta (TC), a Direção de Contabilidade Pública (DCP), todos os trabalhadores destas entidades e o público em geral. Considerando no enquadramento legislativo São-tomense o Sistema de Controlo Interno (SCI) como uma ferramenta de gestão obrigatória, na execução de organismos de Administração Pública, interessa analisar a sua utilização e implementação. Aplicado na Administração Pública São-Tomense, este estudo baseia-se no questionário, por inquérito, sendo os seus resultados posteriormente analisados pelo recurso à ferramenta do Microsoft Excel e Statistical Package for Social Sciences (SPSS). Pela análise à resposta obtida no inquérito por questionário, dado a sua obrigatoriedade, verifica-se que 90% dos organismos públicos possui um Sistema de Controlo Interno (SCI), contribuindo, desta forma, para a fiabilidade de informações, acesso de melhores controlos e operações mais eficientes, sobretudo nos organismos públicos com autonomias administrativa e financeira. Assim, o presente trabalho de investigação demonstra que o Sistema de Controlo Interno (SCI) ainda não está implementado por todos os organismos da Administração Púbica, apesar de todos lhe reconhecerem vantagens e méritos.
The Internal Control System is a very important mechanism both in the public sector and in the private sector. Internal Control System facilitates the reliability of information in the public entities of São Tomé and Príncipe, to the various users of the same: the General Inspection of Finance (IGF), the General Inspection of Labor (IGT), the Court of Audit ), the Public Accounting Department (PDD), all employees of the entities and the general public. The Internal Control System (ICS) is a mandatory management tool in the São Toméan legislative framework, which is exercised under the authority of Public Administration bodies. It is therefore important to analyze its use and implementation. The present study aims to analyze the Internal Control System in Public Administration in São Tomé and Príncipe and to demonstrate its current situation, as well as to highlight the contribution to its evolution as an important proportional management tool, which serves as the basis for all Administrative activity. The present study applied in the São Tomé Public Administration, based on the survey questionnaire, and its results were later analyzed in the Microsoft Excel tool resource. By analyzing the response obtained in the questionnaire survey, it was verified that 90% of Public bodies have an Internal Control System (ICS), thus contributing to the reliability of information, access to better controls of public affairs and more efficient operations, under all circumstances in public bodies with administrative and financial autonomy.In this way, the present investigation shows that the Internal Control System (ICS) is not yet implemented by all the agencies of the Públic administration, although all of them recognize advantages and merits.

碩士
雲林科技大學
會計系研究所
98
Taiwan revises the Securities and Exchange Act in 2006, introduces the independent director and audit committee systems, let the publicly held companies can select one establishment between the audit committee and the supervisor, in actually, the publicly held companies mainly established the supervisor, however nowadays regulations only limits the independent director and audit committee, for example: request of the independence and the professional qualification, part-time limits, appointment and dismissal jurisdiction of certifying certified public accountant etc., has not revised the supervisor of related regulations, and the corporate governance have many problem in our country, the shareholder participation rate is low, can not effectively monitor company, in addition, the ownership and the operating concessions are separated, Board of Directors expanded authority, but mostly the supervisors are part-time, the specialized insufficiency, let the company production many problems, and the monitoring function failure, nowadays regulations is not suitable in environment now. The study examines supervisor system in our country, using the monitoring system design of the United States, Germany and Japan, and mix practice operation situation in Taiwan, formulation suitable supervisor system, and consider about the system of independent director and audit committee; moreover imitates Japan and the Germany supervisor committee, suggested that the publicly held company introduces the supervisor committee, let the supervisor committee legalize, enhances the monitoring effectiveness; finally increase the supervisor of independence, specialized and the authority, revision the exists flaw of originally, making the system to be more perfect.

碩士
國立臺灣科技大學
管理研究所
91
Establishment of radio station was constrained by the Government in the past. Due to the ownership of radio station, its resources might be naturally returned to all individuals who are able to freely access and involve the operation of radio station. With uplifting martial law, the Government had unplugged constrains of establishment of radio station that becomes the most simple, the lowest cost and the most efficient communication medium. Since the radio stations turned back to a freely competitive market 10 years ago, the operation of radio station has been more sophisticated and audience oriented so that almost existing radio stations are in a bigger scale by continuously combining and merging small operators. How to play the adequate programs that are favourite and welcomed by the audience is the competitive advantage of radio station. The application and management of audio information are the key elements of programs. Therefore, the said study is to explore in details the application and management in regards to audio information, and furthermore they are in conjunction with station administration to operate “an effective plant “that can produce the most suitable products-programs for the targeted audience. The said study was preceded in explorative manner. Through a case study by referring to the references and documents and visiting the respective Program Director, the findings of audio information knowledge-based mapping were gained for a master of programs to select and perform the best music as background of programs in a timely basis. Last not the least, it is also applicable for a new master of program to quickly go on the board in saving the time on the job orientations.

Esta dissertação procura refletir sobre o processo orçamental nas suas fases mais determi-nantes. Inicialmente procede-se a uma apresentação de conceitos que é posteriormente com-pletada com a exposição das experiências reais num número relevante de países. Esta análi-se teórica, completada com práticas orçamentais, permitirá formar uma ideia mais sólida sobre a realidade. A comparação de diferentes realidades normativas, socioculturais, económicas, financeiras e políticas solidifica esta análise. A investigação tem como objetivo aprender com diferentes práticas procurando arrolar o que está em maior dissonância com a realidade portuguesa. Estas diferenças encontradas podem vir a ser objeto de projetos de melhoria na procura de um sistema orçamental mais resiliente. O presente trabalho estrutura-se em três capítulos. No primeiro capítulo apresenta-se o caráter específico e o enquadramento legal da Administração Pública, assim como os mais importantes modelos teóricos de organização das administrações públicas e as origens do Orçamento do Estado usando, para tal, uma explanação bibliográfica. O segundo capítulo descreve e apresenta os principais conceitos sobre os temas e as diversas fases do orçamen-to do Estado. Por fim, o terceiro capítulo apresenta os dados sobre os processos orçamentais dos países da OCDE, com referência a 2012, com base na “International Budget Practices and Procedures Database” que permite a comparação entre as práticas dos países, salientan-do especificamente o caso português.
This dissertation seeks to reflect on the budgetary process and its most crucial stages. Firstly, there is a presentation of concepts that is further completed with the presentation of the current experiences in a relevant number of countries. This theoretical analysis, supplemented with budgetary practices will form a solid idea about the reality. The comparison of different regula-tory, socio-cultural, economic, financial and political realities solidifies the analysis. The investigation aims to learn from different practices looking for what is in greater disso-nance with the Portuguese reality. These differences may be a subject of improvement in search of a more resilient budgetary system. The present paper is structured in three chapters. The first chapter presents the specific characteristics and the legal framework of the public administration, as well as the most im-portant theoretical models of public management and the origins of the budget for the public sector. For this purpose it was used an explanation essay. The second chapter presents and describes the main concepts about the different stages of the budget of the public sector. Fi-nally, the third chapter presents data about the budgetary techniques in OECD countries, with reference to 2012, based on "International Budget Practices and Procedures Database" which allows the comparison between the practices of the countries, with a special emphasis on the Portuguese case.

This dissertation explores Mobile Media Technologies (MMT’s) namely, cellphones, laptops and MP3 players, and their prevalence in public space as well as how they are being used within the space. Much of my research analyses the impact of MMT’s on social behaviour and the extent to which they can be seen as the harbingers of a new “postmodern” form of social organisation. My research is predominantly an observational study which is conducted within the postmodern space of the shopping mall. Through my research I discuss the multiple spaces within the shopping mall environment and I explore how humans behave, interact and construct their identities within this space; these ideas are evaluated in terms of the “modern” and the “postmodern” paradigms. “Postmodernity” and “modernity” are not mutually exclusive and as a result there are ambivalences in terms of how individuals relate to how MMT’s are being used in public space.
Thesis (M.A.)-University of KwaZulu-Natal, Pietermaritzburg, 2008.

Estudos recentes indicam que o futuro da Administração Pública será mais influenciado por fatores tecnológicos, demográficos, políticos, do que por Reformas anteriores ou teorias emergentes sobre novas Reformas. Com base nos estudos de diversos autores, procurámos identificar desafios e impactos para as Administrações e para os controladores públicos resultantes, entre outros, de Governança, revolução tecnológica, sustentabilidade ambiental, descentralização, sistemas de informação integrados. Pensamos poder concluir que, num futuro próximo, o uso de ferramentas tecnológicas inovadoras permitirá aos auditores públicos concentrar-se na interpretação e julgamento profissional. O controlo proactivo substituirá o controlo reativo. Uma melhor coordenação entre os vários níveis de controle, graças a sistemas integrados de informação e análise de riscos, permitirá aumentar a coerência e a eficácia global do sistema de controlo. As recomendações ganharão tempestividade e pertinência, por via duma colaboração mais aberta com os auditados, maior atenção às expectativas dos stakeholders e ao controlo de qualidade. Investimento em meios técnicos, competências, formação e, claro, vontade política para derrubar barreiras culturais, serão imprescindíveis. A política de comunicação assumese, em todos as áreas analisadas, como um elemento indissociável da capacidade de influência dos controladores ao nível das mudanças pretendidas. Tudo leva a crer que os auditores públicos se adaptarão aos desafios impostos por uma gestão pública cada vez mais complexa, fazendo prova, da flexibilidade, criatividade e agilidade exigidas por estes novos tempos, assim continuando a contribuir para a democratização da sociedade e a defesa do interesse público.
Recent studies indicate that the future of Public Administrations will be influenced mostly by technology, demography, politics, rather than by past Reforms or emerging theories on new Reforms. Based on the studies of a wide range of authors, we tried to identify foreseeable challenges and impacts for Public Administrations and public control entities, of subjects like: Governance, decentralization, technological revolution, integrated information systems, risk analysis, environmental sustainability. Findings indicate that, in near future, the use of technological innovations will enable public auditors to be focused on interpretation and professional judgment. Proactive controls will replace reactive controls. Better coordination between various levels of control through the use of integrated risk analysis and information systems will enhance the overall coherence of the control system. Recommendations will gain timeliness and relevance through a more open collaboration with the auditees, attention to stakeholders’ expectations and quality control. Investments in technical means, new skills, training, etc. will be needed. Political will to overcome certain cultural barriers is also fundamental. Communication policy is an inseparable element of control entities’ ability to influence intended changes and also fundamental to put pressure on accountability. Just as in the past public auditors have adapted to the challenges posed by an increasingly complex public management, everything leads to believe that they will be capable to demonstrate the flexibility, creativity and agility demanded by these new times, thus contributing for the democratization of society and the utmost promotion of public interest.

This research is inspired by the recent adoption of formal quality assurance in higher education in Vietnam. The main aim of the study is to explore the quality assurance systems and mechanisms in Vietnamese higher education, through a case study of a higher education institution with six member universities, each with different disciplines and characteristics. The research uses primarily qualitative research methods.

Em 2007, no âmbito do PRACE e na sequência da criação do Sistema Nacional de Compras Públicas (SNCP), deu-se uma mudança de paradigma em termos de política de compras públicas com a introdução do modelo organizacional de serviços partilhados e de um sistema em rede (entidade gestora, Unidades Ministeriais de Compras e entidades vinculadas), que instituiu a obrigatoriedade de aquisição e de contratação centralizada, por via deste sistema e através de Acordos Quadro, de bens e serviços transversais a toda a Administração Pública Portuguesa, cujas categorias são identificadas por Portaria própria do Ministério das Finanças. Os objetivos fundacionais foram a racionalização dos gastos do Estado (fazer mais com menos recursos), por um lado, e a desburocratização dos processos públicos de aprovisionamento, por outro. Esta reforma estava em linha com os modelos New Public Management e Governança. Em 2012, na sequência do resgate da Troika e no âmbito do PREMAC, aprofunda-se a aposta nos serviços partilhados com a criação da eSPap como entidade gestora do SNCP e que integra os Serviços Partilhados nas Compras Públicas (SPCP). Sendo uma entidade pública, a eSPap está necessariamente sujeita ao escrutínio de prestação de contas, que implica paralelamente a existência de um Sistema de Controlo Interno e de um Sistema de Controlo Externo (Instituições Superiores de Controlo). Assim, passados mais de 10 anos sobre a sua existência, e no atual contexto de contenção financeira, importa perceber e refletir sobre como tem sido avaliado o SNCP/SPCP e os dilemas resultantes desta mesma necessidade de avaliação.
In 2007, in the context of PRACE and following the creation of National Public Procurement System (SNCP), there was a paradigm shift in terms of public procurement policy with the introduction of the shared services organizational model and of a network system (management entity, Ministerial Purchasing Units and related entities), that implemented the obligation to purchase and centrally contract, through this system and using Framework Agreements, of goods and services common to the entire Portuguese Public Administration, whose categories are identified by an Ordinance of the Ministry of Finance, The founding objectives were to rationalize State spending (do more with less resources), on the one hand, and to reduce bureaucratization of public procurement processes, on the other. This reform was in line with the New Public Management and Governance models. In 2012, following the Troika and PREMAC, the commitment towards shared services was strengthened with the creation of eSPap as the managing entity of SNCP that integrates Shared Services into Public Procurement (SPCP). As a public entity, eSPap is necessarily scrutinized and held accountable, which implies the existence of an Internal Control System and of an External Control System (Supervisory Control Institutions). Thus, after more than 10 years of its existence, and in the current context of financial restraint, it is important to understand and reflect how the SNCP/SPCP has been evaluated and what dilemmas arise from this same evaluation requirement.