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Auditoria 4.0: o papel da inteligência artificial na evolução dos riscos e controlo
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Abstract(s)
As inúmeras evoluções a que temos vindo a assistir no meio financeiro e a crescente implementação da inteligência artificial (IA) está a transformar significativamente o campo da auditoria. As organizações apresentam uma complexidade cada vez maior, sendo uma das razões pelas quais a tecnologia está no centro de algumas mudanças relevantes na auditoria, tornando-se necessário conhecer o impacto que a tecnologia poderá ter na profissão. A evolução vertiginosa da tecnologia a que temos vindo a presenciar no nosso quotidiano dá-nos cada vez mais certezas de que a IA pode ser o próximo passo para dinamizar a auditoria, tornando-a mais eficaz e eficiente.
A presente dissertação explora a sinergia entre Inteligência Artificial e Auditoria que procura elucidar de que forma a adoção desta ferramenta está a ser aplicada nas principais áreas da auditoria bancária, para além de analisar os benefícios que oferece, os desafios e limitações enfrentados na sua implementação. O estudo visa preencher uma lacuna na compreensão das implicações específicas da IA na gestão dos riscos inerentes à auditoria e investigar o impacto desta tecnologia emergente na eficácia, eficiência e qualidade das práticas de auditoria.
Ao abordar estas questões, a pesquisa tem como finalidade proporcionar insights valiosos para os profissionais de auditoria e organizações, demonstrando o impacto da incorporação da IA na modificação dos processos e resultados da auditoria, ao mesmo tempo que pretende sensibilizar para os benefícios proporcionados por esta tecnologia disruptiva.
The numerous developments we are witnessing in the financial sector and the growing implementation of artificial intelligence (AI) are significantly transforming the field of auditing. Organizations are becoming increasingly complex, which is one reason technology is central to some important changes in auditing, making it essential to understand the impact technology may have on the profession. The rapid technological evolution we encounter daily gives us more certainty that AI could be the next step in making auditing more effective and efficient. This dissertation explores the synergy between Artificial Intelligence and Auditing, aiming to clarify how the adoption of this tool is being applied in the main areas of banking auditing, in addition to analyzing the benefits it offers, the challenges, and the limitations faced in its implementation. The study aims to fill a gap in understanding the specific implications of AI in managing risks inherent to auditing and to investigate the impact of this emerging technology on the effectiveness, efficiency, and quality of auditing practices. By addressing these issues, the research aims to provide valuable insights for auditing professionals and organizations, demonstrating the impact of AI incorporation on the modification of auditing processes and outcomes while also raising awareness of the benefits offered by this disruptive technology.
The numerous developments we are witnessing in the financial sector and the growing implementation of artificial intelligence (AI) are significantly transforming the field of auditing. Organizations are becoming increasingly complex, which is one reason technology is central to some important changes in auditing, making it essential to understand the impact technology may have on the profession. The rapid technological evolution we encounter daily gives us more certainty that AI could be the next step in making auditing more effective and efficient. This dissertation explores the synergy between Artificial Intelligence and Auditing, aiming to clarify how the adoption of this tool is being applied in the main areas of banking auditing, in addition to analyzing the benefits it offers, the challenges, and the limitations faced in its implementation. The study aims to fill a gap in understanding the specific implications of AI in managing risks inherent to auditing and to investigate the impact of this emerging technology on the effectiveness, efficiency, and quality of auditing practices. By addressing these issues, the research aims to provide valuable insights for auditing professionals and organizations, demonstrating the impact of AI incorporation on the modification of auditing processes and outcomes while also raising awareness of the benefits offered by this disruptive technology.
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Keywords
Inteligência artificial Auditoria bancária Riscos Processo de auditoria Artificial intelligence Banking auditing Risks Auditing process