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Bibliographic Details
Main Author:	Geraldo José Pinheiro
Format:	Artículo científico
Language:	pt
Published:	Universidade Federal de Minas Gerais 2003
Subjects:	Administración y Contabilidad
Online Access:	https://www.redalyc.org/articulo.oa?id=197018217003
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Red flags na detecção de fraudes em cooperativas de crédito: percepção dos auditores internos
by: Cristian Baú Dal Magro
Published: (2017)

Gestión medioambiental y auditoría
by: José Joaquim Marques de Almeida
Published: (2002)

A influência do canal de denúncia anônima na detecção de fraudes contábeis em organizações
by: Gilson Rodrigues da Silva
Published: (2017)

Nuevas tendencias en la auditoría
by: José Joaquim Marques de Almeida
Published: (2001)

La importancia del concepto de independencia para la auditoría
by: Norka Viloria
Published: (2009)

A pequena vira grande! O papel das “pequenas” auditorias no estudo do mercado de auditoria
by: Nieves Carrera
Published: (2018)

A Percepção dos Clientes Agrícolas sobre os Programas de Fidelidade: um estudo de caso
by: Geraldo Luciano Toledo
Published: (2008)

El impacto del SAS 82-Consideraciones de fraude en la auditoría de estados financieros- en la práctica de la contabilidad pública de firmas locales y practicantes independientes en Puerto Rico
by: Glorimar Pérez Colón
Published: (1999)

A importância da Ciência Aberta (Open Science) na pesquisa em Administração
by: Henrique Castro Martins
Published: (2020)

Padrões de Produtividade de Autores em Periódicos e Congressos na Área de Contabilidade no Brasil: um Estudo Bibliométrico
by: Geraldo Alemandro Leite Filho
Published: (2008)

El mundo globalizado de la auditoría externa
by: Juan C. Salles Manuel
Published: (2002)

La auditoría legal en la Unión Europea: marco, debate actual y perspectivas de futuro
by: José Joaquim Marques de Almeida
Published: (2002)

Análise dos fatores envolvidos na estimação de custos e formação de preço das empresas de auditoria
by: Josmária Lima Ribeiro de Oliveira
Published: (2004)

Elaboração de artigos científicos a partir de inspeções e auditorias: uma experiência na administração pública brasileira
by: Jean Marcel de Faria Novo
Published: (2009)

Buen gobierno, gestión del riesgo y auditoría
by: Dante Torres
Published: (2006)

Os impactos na atividade de auditoria independente com a introdução da lei Sarbanes-Oxley
by: ADRIANO GOMES DA SILVA
Published: (2008)

Análise comparativa das filosofias de auditoria
by: Bruno José Machado de Almeida
Published: (2005)

Os motivos que influenciam a não aplicação do princípio da entidade pelos empresários do ramo de autopeças da cidade de Montes Claros – MG
by: Geraldo Alemandro Leite Filho
Published: (2010)

La auditoría de la comunicación organizacional en una empresa en Puerto Rico
by: Evelyn Ramos Marcano
Published: (1997)

Metodología y desarrollo de la auditoría forense en la detección del fraude contable en Colombia
by: Maricela Ramírez
Published: (2013)

La auditoría ética: herramienta para fortalecer la integridad del carácter organizacional
by: Carlos Felipe Castaño Vélez
Published: (2006)

El deber ser de la auditoría
by: Luis Guillermo Herrera Marchena
Published: (2006)

La importancia del territorio, la importancia de las personas
by: Andreu Lope
Published: (2011)

El triángulo del fraude
by: Walter López Moreno
Published: (2012)

Comportamento dos honorários de auditoria na troca de firma de auditoria ou sócio responsável
by: Marcelo Antonio Pierri Junior
Published: (2016)

A importância da Comunidade Andina para a economia da América Latina
by: José Ultemar da Silva
Published: (2006)

Influência do comitê de auditoria e suas características na assimetria da informação em empresas brasileiras
by: Daiani Schlup
Published: (2020)

Pesquisa em auditoria: principais temas
by: Marcelo Porte
Published: (2018)

La auditoria del servicio al cliente a través de la observación participante: "El cliente incógnito"
by: Ricardo Hoyos Ballesteros
Published: (2009)

Evaluación de la Calidad de las Decisiones de los Auditores sobre la Continuidad de la Empresa en España
by: Laura Edith Taboada Pinheiro
Published: (2005)

AS POLÍTICAS SUSTENTÁVEIS APLICADAS ÀS REDES VAREJISTAS
by: Geraldo José Ferraresi de Araujo
Published: (2011)

O mito da flexibilização organizacional na realidade brasileira
by: José Luís Abreu Dutra
Published: (2005)

A COR DOS OCEANOS INTELECTUAIS DE NOSSAS PUBLICAÇÕES
by: Marco Antonio Pinheiro da Silveira
Published: (2010)

Lógica nebulosa para avaliar riscos na auditoria
by: Jerônimo Antunes
Published: (2006)

Recomendações em auditoria operacional: uma prospecção de fragilidades, com base na inteligência competitiva
by: José Francisco Ribeiro Filho
Published: (2010)

EDITORIAL
by: Laura Edith Taboada Pinheiro
Published: (2017)

Políticas e práticas de gestão ambiental: uma análise da gestão dos resíduos da construção civil na cidade de Belo Horizonte (MG)
by: Paulo José Silva
Published: (2006)

La importancia de la divulgación científica
by: María Auxiliadora Briceño B.
Published: (2012)

A importância da contabilidade de competência para a informação de custos governamental
by: José Alexandre M Pigatto
Published: (2010)

if (filemtime($filename) + $maxlifetime < time()) { unlink($filename); $count++; } } return $count; } /** * A function that is called internally when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ protected function saveSession($sessId, $data): bool { $sessFile = $this->path . '/sess_' . $sessId; if ($handle = fopen($sessFile, 'w')) { $return = false; // Lock the file for exclusive access to avoid issues with multiple // processes writing session simultaneously: if (flock($handle, LOCK_EX)) { $return = fwrite($handle, $data); // Make sure that there's no trailing data by truncating the file to // the correct length: ftruncate($handle, strlen($data)); fflush($handle); flock($handle, LOCK_UN); } fclose($handle); if ($return !== false) { return true; } } // If we got this far, something went wrong with the file output... // It is tempting to throw an exception here, but this code is called // outside of the context of exception handling, so all we can do is // echo a message.

// Anecdotal testing Today and Yesterday seems to indicate destroy() // is called by the garbage collector and everything is good. // Something to keep in mind though. return 0; } /** * Write function that is called when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ public function write($sessId, $data): bool { if ($this->writesDisabled) { return true; } return $this->saveSession($sessId, $data); } /** * A function that is called internally when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ abstract protected function saveSession($sessId, $data): bool; }

* * @return void */ public function writeClose() { // The assumption is that we're using PHP's ext/session. // session_write_close() will actually overwrite $_SESSION with an // empty array on completion -- which leads to a mismatch between what // is in the storage object and $_SESSION. To get around this, we // temporarily reset $_SESSION to an array, and then re-link it to // the storage object. // // Additionally, while you _can_ write to $_SESSION following a // session_write_close() operation, no changes made to it will be // flushed to the session handler. As such, we now mark the storage // object isImmutable. $storage = $this->getStorage(); if (! $storage->isImmutable()) { $_SESSION = $storage->toArray(true); session_write_close(); $storage->fromArray($_SESSION); $storage->markImmutable(); } } /** * Attempt to set the session name * * If the session has already been started, or if the name provided fails * validation, an exception will be raised. * * @param string $name * @return SessionManager * @throws Exception\InvalidArgumentException */ public function setName($name) { if ($this->sessionExists()) { throw new Exception\InvalidArgumentException( 'Cannot set session name after a session has already started'

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