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Advisor(s)
Abstract(s)
A elaboração deste estudo tem como objetivo avaliar a importância das tecnologias de
informação e analisar o efeito que a evolução das mesmas terá no trabalho desenvolvido
pelo auditor, tendo em conta que existem riscos e fatores que condicionam a sua adoção.
Com esse propósito, na Revisão da Literatura, é feita uma abordagem aos tipos de
auditoria, são analisados os prós e contras da adoção das Tecnologias de Informação, são
abordados os tipos de Técnicas de Auditoria Assistidas por Computador, como por
exemplo, os softwares de auditoria mais usados a nível nacional e as ferramentas mais
utilizadas pelos auditores. A Revisão da Literatura baseia-se na análise de livros, jornais,
revistas e artigos científicos.
No capítulo de metodologias de investigação foi definido que seria elaborado um
questionário, uma vez que o método quantitativo é o método mais preciso para a análise
da temática em questão. O desenvolvimento do questionário teve como finalidade dar
resposta às questões de investigação.
O questionário foi enviado a Auditores e a Revisores Oficiais de Contas, de forma
aleatória. Após a análise do mesmo concluiu-se que apesar dos riscos associados às
tecnologias de informação estas aumentam a eficácia e eficiência do trabalho
desenvolvido pelo auditor. Concluiu-se ainda que a formação na área das tecnologias de
informação é fulcral para os auditores.
The purpose of this study was to evaluate the importance of information technologies and analyze the effect that their evolution will have on the work carried out by the auditor, taking into account that there are risks and factors that condition their adoption. For this purpose, in the Literature Review, an approach is made to the types of audits, the pros and cons of the adoption of Information Technologies are analyzed, the types of Computer Assisted Audit Tools are approached, such as audit software used nationally and the tools most used by auditors. The Literature Review is based on the analysis of books, newspapers, magazines and scientific articles. In the research methodologies chapter, it was defined that a questionnaire would be elaborated, since the quantitative method is the most accurate method for the analysis of the theme in question. The purpose of developing the questionnaire was to answer the research questions. The questionnaire was randomly sent to Auditors and Statutory Auditors. After analyzing it, it is concluded that despite the risks associated with information technologies, they increase the effectiveness and efficiency of the work carried out by the auditor. It is also concluded that training in the area of information technologies is essential for auditors.
The purpose of this study was to evaluate the importance of information technologies and analyze the effect that their evolution will have on the work carried out by the auditor, taking into account that there are risks and factors that condition their adoption. For this purpose, in the Literature Review, an approach is made to the types of audits, the pros and cons of the adoption of Information Technologies are analyzed, the types of Computer Assisted Audit Tools are approached, such as audit software used nationally and the tools most used by auditors. The Literature Review is based on the analysis of books, newspapers, magazines and scientific articles. In the research methodologies chapter, it was defined that a questionnaire would be elaborated, since the quantitative method is the most accurate method for the analysis of the theme in question. The purpose of developing the questionnaire was to answer the research questions. The questionnaire was randomly sent to Auditors and Statutory Auditors. After analyzing it, it is concluded that despite the risks associated with information technologies, they increase the effectiveness and efficiency of the work carried out by the auditor. It is also concluded that training in the area of information technologies is essential for auditors.
Description
Keywords
Auditoria Tecnologias de informação Técnicas de auditoria assistidas por computador Software de auditoria Audit Audit software Computer assisted audit tools Information technologies