O envio de cartas de circularização para os clientes de uma empresa é um procedimento de auditoria, utilizado para confirmação do

Um auditor, ao iniciar a avaliação dos controles internos em um processo que, pela primeira vez, está sendo auditado, deve proceder de várias formas. Nessa perspectiva, analise os procedimentos a seguir.

I - Emitir um parecer conclusivo em relação ao processo avaliado.

II - Realizar o levantamento completo do processo.

III - Analisar os riscos e os controles relacionados ao processo.

IV - Realizar um levantamento histórico das pessoas envolvidas no processo desde sua criação.

V - Verificar a eficácia dos controles internos quanto à garantia dos objetivos propostos no processo.

Estão corretos APENAS os procedimentos

O documento de trabalho que contém a relação dos procedimentos de auditoria que serão executados, o responsável pela execução de cada procedimento e uma coluna para inserção de referências e comentários é denominado

Os papéis de trabalho são ferramentas muito valiosas durante a execução do processo de auditoria, pois são os documentos que

A atividade de auditoria interna deve avaliar a adequação e a eficácia dos controles, abrangendo a governança, as operações e os sistemas de informação. Esta avaliação deve assegurar que os controles internos garantam uma série de medidas, EXCETO

As atividades de auditoria interna e de auditoria externa muitas vezes são executadas simultaneamente dentro das Companhias, porém essas atividades possuem objetivos diferentes. Nas Companhias de capital aberto, o principal objetivo da auditoria externa é

De acordo com as normas internacionais de auditoria interna publicadas pelo IIA (The Institute of Internal Auditors), as normas de atributos estão relacionadas às

Atualmente, a auditoria interna é uma atividade de grande importância dentro das organizações não só pelo fato de ser exigida por lei, mas também por

I - ser uma atividade de avaliação independente que assessora a alta gestão da empresa;

II - visar à avaliação da eficácia dos sistemas de controle e procedimentos operacionais;

III - verificar o devido cumprimento das normas internas e externas;

IV - emitir parecer sobre as demonstrações contábeis, publicadas no final do exercício;

V - executar a fiscalização tributária na empresa, emitindo autuações, quando necessário.

Correspondem a aspectos que conferem importância à auditoria interna as proposições

Em uma organização, a implantação do processo de auditoria deve ser dividida em etapas, que devem ser cumpridas para que se alcancem todos os objetivos propostos com a execução desse processo. A primeira etapa do processo de auditoria deve ser o

Text II

Clean Coal, a Global Failure in the Making

By Chris Morrison | Oct 30, 2009

Here’s a bit of unalloyed pessimism for you: Carbon capture and sequestration (CCS), more widely known as clean coal technology, is not going to work out. Governments and the coal industry are trying to bite off too much at once.

In theory, clean coal is a fine idea. The process of burning coal releases gases, which all modern plants already “scrub” off harmful substances like sulfur dioxide.

To fight global warming, coal mine and plant owners want to do the same for carbon dioxide.

Sounds great, except that a fairly average-sized 1,500 megawatt coal plant produces about three billion tons of CO2 yearly (update: This figure is closer to yearly emissions from all U.S. coal plants. A reader notes that the correct number is around 12 million tons per year, per plant.). All that CO2 has to be separated out, a process that uses up a lot of the energy the plant produces. Then, according to current thinking, we must bury the CO2 and hope that it doesn’t come back up.

That’s a hell of a challenge. A report released Thursday by the pro-CCS Global Carbon Capture and Storage Institute (GCCSSI) helps outline just how much.

A few bullet-points: projects exist today, and all are attached to gas plants

!$ ullet !$ The GCCSSI expects national governments to coordinate to give $100 billion yearly to CCS research.

!$ ullet !$ Provided the money is forked over immediately, we might have 20 plants by 2020.

!$ ullet !$ And if those initial plants work out as expected it will take until 2030 to have a significant number operating.

!$ ullet !$ If the technology works as expected, it will add an average of 78 percent to the cost of electricity from coal.

Anyone familiar with the basics of risk wouldn’t bet on that many “ifs”, especially given the looming difficulty of not only coaxing governments to throw trillions of dollars into research, but also share the technology as it develops.

Nevertheless, everything could work out perfectly and clean coal could be spreading in 2030. By that time, CO2 concentrations in the atmosphere may be over 500ppm. That’s no problem if the climate change skeptics are right; if the 97 percent of climatologists who study climate change are right, that number would mean we’re in for some major upheaval.

In other words, we need better solutions, right now. For coal, there are already some available. Old, inefficient plants can be shut down in favor of new ones that operate at a much higher thermal efficiency, and work on new concepts like underground coal gasification could be accelerated.

The $2.4 trillion the International Energy Agency says we should spend researching clean coal should also be spent other ways; research and investment into renewables like geothermal and solar power come to mind, and it’s also enough money to buy several hundred nuclear plants.

If we do insist on clean coal, the concept needs a rethink. Trying to figure out the most cost-effective way to scrub CO2 is enough of a challenge. The additional problem of permanently sequestering it underground adds too much expense and uncertainty.

There are better ways. One would be to use the CO2 to create liquid fuels for transportation. Oddly, this idea is rarely brought up in the debate over clean coal, although scientists are already working on ways to use CO2 they captured from ambient air for fuel.

It’s a more energy-intensive process (read: expensive) process to capture CO2 from the air around us than the flue of a coal plant, where it’s already highly concentrated. But the attitude toward CO2 from coal is that it must be buried, because it’s new to the atmosphere — nevermind whether the fuel could replace a petroleum product, which also emits new CO2.

But the thinking on clean coal is, for the moment, quite rigid. One can only hope that, in the wholesale rush toward what seems immediately sensible, we don’t forget one of our best weapons — creativity, and adaptation to new circumstances.

Chris Morrison, a reporter on energy, renewables and climate change,

is the former lead cleantech writer for VentureBeat.

http://www.energytribune.com/articles.cfm?

aid=2517, retrieved on 22 December 2009.

Chris Morrison believes that a more desirable alternative to CCS would be to