Governance Risk And Compliance

of the risk associated to the tax planning. The main objective is to demonstrate the existence of a specific risk associated to tax planning, pointing out the necessity of its management by the company. To frame the question, it was necessary to identify the main aspects of tax planning (relation with the corporate strategy, costs and types of strategies). From those elements, it is analysed the associated risk by identifying its indicators, discussing its measuring and adaptation to the…

metodologia específica; além, de perseguir um objetivo estratégico da organização. A auditoria interna, antes do processo de certificação do sistema de controles internos exigido pela seção 404 da SOX, era apenas um instrumento de detecção de erros e compliance fiscal, que baseava seus trabalhos somente em fatos passados, com a constatação de deficiências de controles. Todavia, sem assessorar a alta a administração da empresa na resolução das deficiências, objetivando a…

G20 COMMITMENTS PROGRESS TABLE (BRAZIL, CHINA, INDIA, JAPAN, RUSSIA): – SEPTEMBER 2010 G20 COMMITMENTS CAPITAL AND LIQUIDITY: Basel II Capital Framework, Capital requirements for trading book, Basel III agreement Brazil China Implementation of Basel II started in 2005. Full implementation should take place no later than 2012. Basel II will be adopted in 2011 for large commercial banks. . 7 banks are subject to Basel II in China already now. Trading book requirement have been aligned…

pontos. Collaborative Disclosure Management (MDL - Gestão Colaborativa de Divulgação): 10K, 10Q Multi-GAAP de relatórios (IAS, IFRS, GAAP dos EUA), XBRL, relatórios anuais, relatórios de Diretoria & conselho de livros. Enterprise Governance, Risk and Compliance (EGRC - Empresa Governança, Riscos e Observação): SOX, COSO, Basiléia II, avaliação de riscos, pontuação & mitigação, auditoria interna. (IV) A tecnologia em que ele se baseia O Tagetik 4.0 é uma gestão de…

Senior Fellow, Mossavar-Rahmani Center for Business and Government John F. Kennedy School of Government, Harvard University March 2006 ⎪ Working Paper No. 19 A Working Paper of the: Corporate Social Responsibility Initiative A Cooperative Project among: The Mossavar-Rahmani Center for Business and Government The Center for Public Leadership The Hauser Center for Nonprofit Organizations The Joan Shorenstein Center on the Press, Politics and Public Policy Citation…

Please see the administrative notes on page iii RECIPIENTS OF THIS DRAFT ARE INVITED TO SUBMIT, WITH THEIR COMMENTS, NOTIFICATION OF ANY RELEVANT PATENT RIGHTS OF WHICH THEY ARE AWARE AND TO PROVIDE SUPPORTING DOCUMENTATION. IN ADDITION TO THEIR EVALUATION AS BEING ACCEPTABLE FOR INDUSTRIAL, TECHNOLOGICAL, COMMERCIAL AND USER PURPOSES, DRAFT INTERNATIONAL STANDARDS MAY ON OCCASION HAVE TO BE CONSIDERED IN THE LIGHT OF THEIR POTENTIAL TO BECOME STANDARDS TO WHICH REFERENCE MAY BE MADE IN…

planning, developing and deploying improvements in processes IT, using quality metrics. In search of best quality at the lowest cost becomes necessary to be aware of good practices, such as the use of assistive tools such as COBIT guidance for the management of IT and ITIL which is the reference model for process management IT. Other points discussed were the issues of technological modernization with the purchase of smartphones, adoption of VoIP for communication and the adoption…

riscos empresariais, risco. ABSTRACT The main purpose of this study was to verify the importance of risk and internal controls management as a response to corporate risks. The subject relevance is supported by the growing need presented by companies to mitigate corporate risks in order to face the globalized world and the fierce competition, seek distinction in corporate management and achieve a larger value added to its shareholders. Furthermore, market researches on topics…

Alexandre Henrique Rodrigues Alessandro Luiz Girardi Lucas Alves CobiT – Control Objectives for Information and related Technology PRESIDENTE PRUDENTE – SP 2014 Alexandre Henrique Rodrigues Alessandro Luiz Girardi Lucas Alves CobiT – Control Objectives for Information and related Technology Seminário de CobiT, apresentado na Disciplina de Modelo de Gestão, Professor Glauco Ruiz do Curso de Sistemas de Informação. 8º A PRESIDENTE PRUDENTE – SP 2014 Sumario…

jhcf@cic.unb.br. CIC/UnB. 2004. SPICE e ISO 15504 SPICE: Software Process Improvement and Capability dEtermination Modelos de Qualidade em TI e Software: CMMI / SPICE / ITIL / COBIT. Jorge H C Fernandes. jhcf@cic.unb.br. CIC/UnB. 2004. SPICE: Um Framework para a Avaliação Integrada de Processos de Software [SPICE 1] Process Is examined by Identifies changes to Identifies capability and risks of Process Assessment leads to Process Improvement…