Auditoria interna - o contributo do controlo interno na gestão de risco das organizações

Esta versão contém as correcções às críticas e sugestões dos elementos do júriAs empresas para atingirem a estratégia delineada devem estabelecer um modelo de governance que vise efectuar a gestão do risco, conduzindo á implementação de processos e controlos, para reduzir as ameaças e o risco de incerteza subjacentes às principais actividades ou negócios desenvolvidos. A gestão do risco passa pela análise detalhada dos riscos subjacentes ao negócio. Parte da gestão do risco é realizada pela implementação de um sistema de controlo interno, conducente a mitigar os riscos negativos e a potenciar os riscos positivos para a empresa. O controlo interno é fundamental na gestão do risco, pois trata-se do conjunto de mecanismos e práticas utilizadas para evitar ou detectar actividade não autorizada, com o intuito da realização dos objectivos estratégicos da empresa. Neste sentido, o objectivo deste trabalho passou por evidenciar a importância do processo de gestão do risco no delinear da estratégia de negócio e na condução dos trabalhos para a concretização dos objectivos da empresa, e demonstrar a importância do sistema de controlo interno neste processo e como parte fundamental na mitigação do risco. Inicialmente realizou-se uma pesquisa literária para aprofundar os principais conceitos sobre controlo interno e gestão do risco. Seguidamente, procedeu-se à elaboração de um questionário destinado a profissionais de Auditoria e a outros relacionados com a área em análise, de modo a encontrar consensos entre opiniões. Os resultados obtidos conduziram-nos á validação do modelo de análise, proposto no capítulo metodologia de investigação deste trabalho.Companies to achieve the strategy outlined, must establish a governance model that aims to manage risk, leading to the implementation of processes and controls, to reduce the threats and the risk of uncertainty underlying the main activities or businesses developed. Risk management involves a detailed analysis of the risks underlying the business. Part of risk management is carried out by implementing an internal control system, leading to mitigating negative risks and enhancing positive risks for the company. Internal control is fundamental in risk management, as it is the set of mechanisms and practices used to prevent or detect unauthorized activity, with a view to achieving the company's strategic objectives. In this sense, the objective of this work was to highlight the importance of the risk management process in outlining the business strategy and in conducting the work to achieve the company's objectives, and to demonstrate the importance of the internal control system in this process and how fundamental part in risk mitigation. Initially, a literary research was carried out to deepen the main concepts on internal control and risk management. Then, a questionnaire was created for Audit professionals and other parts related to the area under analysis, in order to find consensus between opinions. The results obtained led us to validate the analysis model proposed, in the research methodology chapter of this work

Reduced fronto-striatal volume in attention-deficit/hyperactivity disorder in two cohorts across the lifespan

Attention-Deficit/Hyperactivity Disorder (ADHD) has been associated with altered brain anatomy in neuroimaging studies. However, small and heterogeneous study samples, and the use of region-of-interest and tissue-specific analyses have limited the consistency and replicability of these effects. We used a data-driven multivariate approach to investigate neuroanatomical features associated with ADHD in two independent cohorts: the Dutch NeuroIMAGE cohort (n = 890, 17.2 years) and the Brazilian IMpACT cohort (n = 180, 44.2 years). Using independent component analysis of whole-brain morphometry images, 375 neuroanatomical components were assessed for association with ADHD. In both discovery (corrected-p = 0.0085) and replication (p = 0.032) cohorts, ADHD was associated with reduced volume in frontal lobes, striatum, and their interconnecting white-matter. Current results provide further evidence for the role of the fronto-striatal circuit in ADHD in children, and for the first time show its relevance to ADHD in adults. The fact that the cohorts are from different continents and comprise different age ranges highlights the robustness of the findings

FIRST REPORT ON OTOTOXICITY OF MEGLUMINE ANTIMONIATE

Pentavalent antimonials are the first drug of choice in the treatment of tegumentary leishmaniasis. Data on ototoxicity related with such drugs is scarcely available in literature, leading us to develop a study on cochleovestibular functions. Case Report: A case of a tegumentary leishmaniasis patient, a 78-year-old man who presented a substantial increase in auditory threshold with tinnitus and severe rotatory dizziness during the treatment with meglumine antimoniate, is reported. These symptoms worsened in two weeks after treatment was interrupted. Conclusion: Dizziness and tinnitus had already been related to meglumine antimoniate. However, this is the first well documented case of cochlear-vestibular toxicity related to meglumine antimoniate

description of the methodological approach

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Cartografia e diplomacia: usos geopolíticos da informação toponímica (1750-1850)

O artigo explora dimensões geopolíticas da toponímia, registradas em documentos cartográficos, desde as reformas empreendidas pelo consulado pombalino em meados do século XVIII, até às primeiras décadas do século XIX, em meio ao processo de afirmação do Estado imperial pós-colonial.This paper explores the geopolitical dimensions of toponymy as registered in cartographic documents dating from the reforms pushed through by the consulate of Marquis of Pombal in the mid 18th century to the early decades of the 19th century, as the post-colonial imperial State established itself

Guidelines for the management of neuroendocrine tumours by the Brazilian gastrointestinal tumour group

Neuroendocrine tumours are a heterogeneous group of diseases with a significant variety of diagnostic tests and treatment modalities. Guidelines were developed by North American and European groups to recommend their best management. However, local particularities and relativisms found worldwide led us to create Brazilian guidelines. Our consensus considered the best feasible strategies in an environment involving more limited resources. We believe that our recommendations may be extended to other countries with similar economic standards.Univ Sao Paulo, Inst Canc Estado Sao Paulo, BR-01246000 Sao Paulo, BrazilUniv Sao Paulo, Fac Med, Dept Radiol & Oncol, BR-01246903 Sao Paulo, BrazilHosp Sirio Libanes, BR-01308050 Sao Paulo, BrazilHosp Moinhos de Vento Porto Alegre, BR-90035000 Porto Alegre, RS, BrazilOncoctr, BR-30360680 Belo Horizonte, MG, BrazilUniv Fed Rio Grande do Sul, Dept Cirurgia, BR-90040060 Porto Alegre, RS, BrazilHosp Clin Porto Alegre, BR-90035903 Porto Alegre, RS, BrazilUniv Fed Ceara, Fac Med, Dept Fisiol & Farmacol, BR-60020180 Fortaleza, Ceara, BrazilHosp Univ Walter Cantidio, BR-60430370 Fortaleza, Ceara, BrazilInst Nacl Canc, BR-20230240 Rio De Janeiro, BrazilUniv Sao Paulo, Fac Med, Disciplina Endocrinol & Metabol, BR-01246903 Sao Paulo, BrazilAC Camargo Canc Ctr, Dept Surg, BR-01509010 Sao Paulo, BrazilUniv Sao Paulo, Fac Med, Dept Gastroenterol, Sao Paulo, BrazilUniv Fed Ciencias Saude Porto Alegre, BR-90050170 Porto Alegre, RS, BrazilHosp Albert Einstein, BR-05652900 Sao Paulo, BrazilHosp Base, Fac Med Sao Jose do Rio Preto, BR-15090000 Sao Paulo, BrazilSanta Casa Sao Jose do Rio Preto, BR-15025500 Sao Jose Do Rio Preto, BrazilPontificia Univ Catolica Parana, Hosp Erasto Gaertner, BR-81520060 Curitiba, Parana, BrazilUniv Fed Rio Grande do Norte, BR-59300000 Natal, RN, BrazilUniv Sao Paulo, Inst Coracao, BR-05403900 Sao Paulo, BrazilAC Camargo Canc Ctr, Med Oncol, BR-01509010 Sao Paulo, BrazilUniv Fed Sao Paulo, Disciplina Gastroenterol, BR-04021001 Sao Paulo, BrazilHosp Sao Rafael, BR-41253190 Salvador, BA, BrazilHosp Canc Barretos, Dept Cirurgia Aparelho Digest Alto & Hepatobiliop, BR-14784400 Sao Paulo, BrazilUniv Sao Paulo, Fac Med, Dept Patol, BR-01246903 Sao Paulo, BrazilClin AMO, BR-1950640 Salvador, BA, BrazilHosp Sao Jose, BR-01323001 Sao Paulo, BrazilUniv Nove de Julho, BR-02111030 Sao Paulo, BrazilUniv Fed Sao Paulo, Disciplina Gastroenterol, BR-04021001 Sao Paulo, BrazilWeb of Scienc