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Impacto da inteligência artificial em procedimentos de auditoria em Portugal
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Resumo(s)
Esta dissertação, inserida no âmbito do Mestrado em Auditoria, tem como escopo
principal perceber a evolução e o impacto associado à implementação e utilização de
ferramentas de Inteligência Artificial nos procedimentos de auditoria, em Portugal.
A metodologia de investigação adotada é de natureza qualitativa, que assenta na recolha
de dados obtidos através do contributo de profissionais da área de auditoria. Foram
realizadas várias entrevistas e as respetivas questões foram estruturadas com base na
revisão de literatura analisada.
Paralelamente, foi solicitada uma entrevista ao Bastonário da Ordem dos Revisores
Oficiais de Contas, o Dr. Fernando Virgílio Macedo, de modo a que fosse possível refletir
a perspetiva desta entidade reguladora sobre a relação da Inteligência Artificial com a
área da auditoria.
Os resultados obtidos possibilitam apresentar uma resposta clara de acordo com o
objetivo principal desta investigação. Para além disso, permitem aumentar o
conhecimento sobre esta temática, nomeadamente a sua evolução e implementação nos
procedimentos de controlo interno e na deteção da fraude.
A pesquisa desenvolvida revela que a eficácia dos sistemas de controlo interno depende
da dimensão e dos recursos disponíveis das entidades, sendo as Pequenas e Médias
Empresas mais vulneráveis a limitações estruturais. A Inteligência Artificial é
percecionada como um instrumento complementar que otimiza as tarefas, apoia a deteção
de irregularidades e reforça a tomada de decisões, sem substituir naturalmente o
pensamento crítico humano. A prevenção e deteção de fraude permanecem como tarefas
fundamentais na área da auditoria, destacando-se a importância da colaboração entre
profissionais de auditoria e entidades reguladoras, assim como da modernização contínua
e da formação especializada para ser possível garantir a eficácia e a sustentabilidade da
profissão em Portugal.
Considera-se, por isso, que o principal objetivo desta investigação foi cumprido, ainda
que se tenham evidenciado limitações, nomeadamente a indisponibilidade por parte dos
entrevistados e a dimensão da amostra.
This dissertation, conducted within the scope of the Master’s Degree in Audit, aims primarily to understand the evolution and the impact associated with the implementation and use of Artificial Intelligence tools in auditing procedures in Portugal. The research methodology adopted is qualitative in nature, based on data collected through the contribution of professionals in the auditing field. Several interviews were conducted, and the corresponding questions were structured based on the literature review carried out. At the same time, an interview was requested with Bastonário da Ordem dos Revisores Oficiais de Contas, Dr. Fernando Virgílio Macedo, in order to reflect the perspective of this regulatory institution on the relationship between Artificial Intelligence and the audit profession. The results obtained provide a clear response to the main objective of this investigation. In addition, they increase knowledge on this topic, particularly regarding its evolution and implementation in internal control procedures and in fraud detection. This research reveals that the effectiveness of internal control systems depends on the size and available resources of entities, where Small and Medium entities are considered more vulnerable to structural limitations. Artificial intelligence is considered to be a complementary tool that optimizes tasks, supports the detection of irregularities, and strengthens decision-making, without naturally replacing human critical thinking. Fraud prevention and detection remain fundamental tasks in the audit profession, highlighting the importance of collaboration between auditors and regulatory institutions, as well as continuous modernisation and specialized training in order to ensure the effectiveness and sustainability of the profession in Portugal. It is therefore considered that the main objective of this research has been achieved, although certain limitations have been identified, namely the unavailability of some interviewees and the sample size.
This dissertation, conducted within the scope of the Master’s Degree in Audit, aims primarily to understand the evolution and the impact associated with the implementation and use of Artificial Intelligence tools in auditing procedures in Portugal. The research methodology adopted is qualitative in nature, based on data collected through the contribution of professionals in the auditing field. Several interviews were conducted, and the corresponding questions were structured based on the literature review carried out. At the same time, an interview was requested with Bastonário da Ordem dos Revisores Oficiais de Contas, Dr. Fernando Virgílio Macedo, in order to reflect the perspective of this regulatory institution on the relationship between Artificial Intelligence and the audit profession. The results obtained provide a clear response to the main objective of this investigation. In addition, they increase knowledge on this topic, particularly regarding its evolution and implementation in internal control procedures and in fraud detection. This research reveals that the effectiveness of internal control systems depends on the size and available resources of entities, where Small and Medium entities are considered more vulnerable to structural limitations. Artificial intelligence is considered to be a complementary tool that optimizes tasks, supports the detection of irregularities, and strengthens decision-making, without naturally replacing human critical thinking. Fraud prevention and detection remain fundamental tasks in the audit profession, highlighting the importance of collaboration between auditors and regulatory institutions, as well as continuous modernisation and specialized training in order to ensure the effectiveness and sustainability of the profession in Portugal. It is therefore considered that the main objective of this research has been achieved, although certain limitations have been identified, namely the unavailability of some interviewees and the sample size.
Descrição
Palavras-chave
Auditoria Controlo interno Fraude Inteligência artificial Auditing Internal control Fraud Artificial Intelligence