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Artificial Intelligence and the Future of Auditing: What to Expect in 2025

Blockchain: Positive Impacts of Technology for the Electricity Sector

Real-Time Payments: Trends and Impacts in the Financial Sector in 2025

Is it possible for auditors to meet the needs of investors

Understand how new auditing metrics are being a source of information for investors.

Auditing and consulting — what's the difference

Auditing and consulting are two confused segments in the business environment. Although they work in a similar way, the auditing service is different from the consulting service. Understand the difference below.

Continuing professional education of accountants and auditors

Continuing professional education is mandatory for accounting professionals who are registered in the National Register of Independent Auditors (CNAI) and, since January 1, 2016, it is also mandatory for those who are technically responsible for financial statements and professionals who perform management or management functions in the process of preparing these statements in companies subject to independent auditing. They are the ones regulated by the central bank (bc), the securities commission (cvm), the superintendency of private insurance (SUSEP) or those considered large under Law No. 11,638/07.

Letters with recommendations for the improvement of internal controls issued by the external audit

The positive advance in the standardization of accounting guidelines in Brazil, especially the harmonization of Brazilian and international standards, including IFRS and IPSAS, brought valuable eminently accounting guidance, but it also triggered a new behavior of professionals who work directly in accounting and in all those who very much generate events that become accounting events. In this context, the existence of internal controls is essential for the implementation of controls, routines and practices, including accounting practices, that produce complete, timely, and reliable information.

The importance of the job, salary, career and compensation plan

It is a fact that today, unfortunately, there are still professionals who do not have the dimension of the career possibilities that exist in their organizations and, for there to be such knowledge, opportunities for growth must first exist. Thus, one of the very valid tools related to personnel management, as it collaborates with the attraction and retention of talent, is the job, salary, career and compensation plan, since its implementation favors both the company and the worker.