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Abstract(s)
Este estudo tem como principal propósito perceber se os sistemas de informação/tecnologias de informação ajudam na eficiência da realização de uma auditoria.
A revisão da literatura foi feita através da pesquisa em diversas fontes, nomeadamente: livros, artigos científicos/académicos, jornais e revistas. A investigação baseou-se
essencialmente sobre temáticas relacionadas com o tema em estudo, ou seja, definição de
sistemas de informação/tecnologias de informação, relação entre as tecnologias de
informação e a auditoria e a formação dos auditores em TI. Procuramos obter várias
opiniões sobre o assunto em questão, quer estas fossem coincidentes ou divergentes.
Posteriormente, na parte metodológica, optamos pela realização de um questionário, dado
que consideramos que o método quantitativo seria o mais assertivo e indicado para dar
resposta à problemática em análise. A formulação das questões foi baseada na literatura
anteriormente investigada.
O questionário foi dirigido a indivíduos que ocupassem cargos relacionados com a
profissão de auditoria, incluindo os Revisores Oficiais de Contas, Auditores e Assistentes
de Auditoria.
Uma vez que a amostra obtida no inquérito não é considerável não devemos generalizar as conclusões retiradas.
The purpose of this study is to understand if the information systems/information technologies help in the efficiency of an audit. The literature review was obtained through relentless research from various sources, including books, scholarly/scholarly articles, newspapers and magazines, essentially on topics related to the topic under study, that is definition of information systems/information/technologies, relation between information technologies and auditors and the training of auditors in IT. We try to obtain various opinions on the same subject, whether coincident or divergent. Subsequently, in a methodological part, we decided to prepare a questionnaire because we considered that the quantitative method would be the most the most correct and indicated to answer the a problematic. The formulation of the questions was based on a review of the literature presented. The survey was aimed at individuals who are in charge of the auditor profession, including Certified Official Auditor, Auditors and Audit assistants. Since the sample is not large, this limitation should be considered, not generalizing the conclusions drawn from this study.
The purpose of this study is to understand if the information systems/information technologies help in the efficiency of an audit. The literature review was obtained through relentless research from various sources, including books, scholarly/scholarly articles, newspapers and magazines, essentially on topics related to the topic under study, that is definition of information systems/information/technologies, relation between information technologies and auditors and the training of auditors in IT. We try to obtain various opinions on the same subject, whether coincident or divergent. Subsequently, in a methodological part, we decided to prepare a questionnaire because we considered that the quantitative method would be the most the most correct and indicated to answer the a problematic. The formulation of the questions was based on a review of the literature presented. The survey was aimed at individuals who are in charge of the auditor profession, including Certified Official Auditor, Auditors and Audit assistants. Since the sample is not large, this limitation should be considered, not generalizing the conclusions drawn from this study.
Description
Keywords
Tecnologias de informação Sistemas de informação Auditoria e efeiciência Information technologies Audit and efficiency Information systems