Salivary gland tumours are a group of neoplasms with considerable heterogeneity regarding their histology and biological behaviour. Warthin tumour (WT) is the second most common benign parotid tumour. Options for tissue diagnosis include fine needle aspiration (FNA) and ultrasound-guided core needle biopsy. Complications related to FNA are rare. We present the case of a 49-year-old man admitted with parotitis after FNA and discuss management and an alternative investigative approach when WT is strongly suspected. LEARNING POINTS Warthin tumour (WT) can be clinically suspected based on location (parotid gland tail), cystic texture, patient sex (male) and age (fifth and sixth decades of life), after exclusion of features related to malignancy. Complications of fine-needle aspiration (FNA) for WT diagnosis are rare and most commonly include haemorrhage, facial nerve injury, cellulitis at the needle puncture site and, less frequently, parotitis. When diagnosing tumours strongly suspected of being WT, the clinician should avoid routine FNA and instead use combined imaging studies.
This chapter aims to analyze, from the perspective of tax inspectors, what appreciation these tax auditors have to the collaboration between external and internal auditors for the prevention and detection of fraud in organizations. The investigation, based on the opinion of 142 Portuguese tax inspectors, reveals that tax inspectors attach a greater importance to the absence of barriers of communication between external and internal auditors, to the indications of the external to the internal auditors, on situations enhancing risk, and to the fact that, in dubious situations, the internal auditors must listen the opinion of the external auditors. In turn, tax inspectors value less the consideration of the external auditors in the work developed by the internal auditors, the frequency of meetings between the external and internal auditors, and the confidence of the external auditors in the technical work quality of the internal auditors. Despite the consistency of these results, the present study has allowed us to detect some differences between the tax inspectors surveyed.
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