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Authors
Abstract(s)
No cenário contemporâneo da auditoria, a tecnologia emergiu como um
catalisador de mudanças profundas, redefinindo não apenas os métodos de recolha e
análise de dados, mas também os fundamentos do ceticismo profissional do auditor.
Para ilustrar essa dinâmica, foi realizado um estudo de caso baseado num estágio
profissional que investigou o impacto da tecnologia na prática da auditoria. Utilizando
uma metodológica qualitativa, o estudo examinou detalhadamente as atividades
realizadas durante o estágio e os conhecimentos adquiridos ao longo desse processo.
As principais conclusões indicam que a tecnologia está a tornar-se cada vez mais
relevante no campo da auditoria, oferecendo inúmeras vantagens, como a capacidade de
analisar grandes volumes de dados com precisão e eficiência. No entanto, essa crescente
dependência da tecnologia também apresenta desafios significativos, incluindo questões
relacionadas com a prova de auditoria. Um dos principais é a preocupação de que os
novos auditores possam perder a habilidade de realizar certas tarefas essenciais. Além
disso, os altos custos associados à implementação e manutenção de sistemas de
Inteligência Artificial representam uma desvantagem considerável.
Portanto, enquanto a tecnologia continua a transformar o campo da auditoria, é
essencial que os profissionais mantenham um equilíbrio entre a adoção de inovações
tecnológicas e a preservação do ceticismo e julgamento profissional. Isso requer uma
abordagem cautelosa e crítica ao integrar novas tecnologias nos processos de auditoria,
garantindo que os princípios fundamentais da profissão sejam preservados e adaptados às
rápidas mudanças do ambiente digital, para o qual a ED – 500 visa contribuir.
Assim, este estudo pretende contribuir para a Academia e sobretudo para os
profissionais de Auditoria ao lançar o debate sobre se o ceticismo profissional é posto em
causa com o avançar da integração destas tecnologias na prática da auditoria.
In the contemporary audit landscape, technology has emerged as a catalyst for profound changes, redefining not only data collection and analysis methods but also the fundamentals of professional skepticism for auditors. To illustrate this dynamic, a case study based on a professional internship was conducted to investigate the impact of technology on auditing practice. Using a qualitative methodology, the study examined in detail the activities carried out during the internship and the knowledge acquired throughout the process. The main findings indicate that technology is becoming increasingly relevant in the field of auditing, offering numerous advantages, such as the ability to analyze large volumes of data with precision and efficiency. However, this growing reliance on technology also presents significant challenges, including issues related to audit evidence. One major concern is that new auditors may lose the ability to perform certain essential tasks. Additionally, the high costs associated with the implementation and maintenance of Artificial Intelligence systems represent a considerable disadvantage. Therefore, while technology continues to transform the field of auditing, it is essential for professionals to maintain a balance between adopting technological innovations and preserving professional skepticism and judgment. This requires a cautious and critical approach when integrating new technologies into audit processes, ensuring that the fundamental principles of the profession are preserved and adapted to the rapid changes of the digital environment, to which ED-500 aims to contribute. Thus, this study aims to contribute to Academy and, above all, to Audit professionals by sparking the debate on whether professional skepticism is compromised as these technologies are increasingly integrated into auditing practice.
In the contemporary audit landscape, technology has emerged as a catalyst for profound changes, redefining not only data collection and analysis methods but also the fundamentals of professional skepticism for auditors. To illustrate this dynamic, a case study based on a professional internship was conducted to investigate the impact of technology on auditing practice. Using a qualitative methodology, the study examined in detail the activities carried out during the internship and the knowledge acquired throughout the process. The main findings indicate that technology is becoming increasingly relevant in the field of auditing, offering numerous advantages, such as the ability to analyze large volumes of data with precision and efficiency. However, this growing reliance on technology also presents significant challenges, including issues related to audit evidence. One major concern is that new auditors may lose the ability to perform certain essential tasks. Additionally, the high costs associated with the implementation and maintenance of Artificial Intelligence systems represent a considerable disadvantage. Therefore, while technology continues to transform the field of auditing, it is essential for professionals to maintain a balance between adopting technological innovations and preserving professional skepticism and judgment. This requires a cautious and critical approach when integrating new technologies into audit processes, ensuring that the fundamental principles of the profession are preserved and adapted to the rapid changes of the digital environment, to which ED-500 aims to contribute. Thus, this study aims to contribute to Academy and, above all, to Audit professionals by sparking the debate on whether professional skepticism is compromised as these technologies are increasingly integrated into auditing practice.
Description
Keywords
Pova de auditoria Ceticismo profissional Tecnologia ED-500 Audit evidence Professional skepticism Technology