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The objective of the study was to show the results of the adoption of CPC 33 (R1) in the sponsoring companies listed in B3 between 2012 and 2016. The method used in the research was the documentary, through the surveys conducted in the Comprehensive Income Statements (DRA) and Student's t-test to confirm the existence of mean values differences after the application of CPC 33 (R1). The study concluded that there was a negative inversion of the values of 2016 compared to 2012. Based on Student's t test applied in the balances of these years, the results were significant in 3.9%, both for equal variations assumed and for the same variations confirming that the adoption of CPC 33 (R1) by the sponsoring companies listed in B3 had a negative impact on most of the companies surveyed. Similar international studies, such as Amen (2007), Boumediene, Zarrouk and Tanazefti (2016) and Billings, O'Brien and Woods (2017) found discrepancy and subjectivity in values after the adoption of IAS 19. [ABSTRACT FROM AUTHOR]

The study aimed to present the results of the internal control of the supervisory body in the monitoring and supervision of management contracts. The methodology was based on the study of the doctrine, scientific and periodical articles on the subject, analysis of documents presented by social organizations from January to December 2016 in the State of Paraiba, such as: bills of exchange, invoices, Third-party service contracts, tax collection guides and others that became necessary during the analysis. Eleven (11) irregularities in the execution of the analyzed contracts were identified, as well as the corrective measures to be adopted, as well as the implications of these irregularities for the continuity of the contracts. Based on the data, differences were identified with the Babatunde and Dandago studies (2014) and similarities with the audit carried out by the Court of Auditors of the Union (2015). Finally, it is concluded from the research that the management contracts analyzed by the internal control of the supervisor, denominated A, B, C and D, presented nonconformities such as: insufficiently proven expenses; expenses with misuse of purpose; inconsistent accounting statements; absence of routines and procedures for patrimonial control; non-observance of the principle of treasury unit and omission of accounting records. [ABSTRACT FROM AUTHOR]