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O Impacto da tecnologia na auditoria – uso de ferramentas tecnológicas e da Inteligência Artificial: relatório de estágio
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O presente relatório de estágio tem como tema o Impacto da Tecnologia na Auditoria
Financeira, num contexto em que o setor se encontra em profunda transformação digital. As
tecnologias emergentes, como a Inteligência Artificial e a análise automatizada de dados,
têm vindo a alterar de forma significativa os métodos de trabalho dos auditores, trazendo
vantagens ao nível da eficiência, da fiabilidade e da profundidade das análises. Porém, esta
evolução coloca também desafios relevantes, sobretudo no que diz respeito a preservar o
ceticismo profissional e na adaptação das competências exigidas aos auditores.
O estudo adotou uma abordagem qualitativa, com base num estágio profissional
realizado na firma Deloitte, no qual me foi possível aplicar e observar os procedimentos reais
em auditoria, bem como refletir sobre o uso de ferramentas tecnológicas no contexto
profissional. Além disso, foram ainda analisadas diversas rubricas das demonstrações
financeiras, tanto do balanço como da demonstração de resultados, permitindo, deste modo,
uma visão mais prática e abrangente da atividade de auditoria.
As principais conclusões destacam que a tecnologia representa, efetivamente, um
importante aliado do auditor, potenciando a qualidade e a eficácia do trabalho desenvolvido.
No entanto, a implementação destas técnicas requer um processo de adaptação cuidado, com
investimento em formação contínua, revisão de procedimentos internos e reforço de boas
práticas profissionais. O trabalho destaca, desta forma, a importância em encontrar um
equilíbrio entre a inovação tecnológica e a preservação dos princípios fundamentais da
auditoria, como a independência, o julgamento crítico e a fiabilidade da evidência obtida.
Com efeito, este trabalho contribui para o debate académico e profissional sobre o
papel da tecnologia na auditoria financeira, incentivando uma reflexão crítica e estratégica
sobre o futuro da profissão.
This internship report explores the impact of technology on financial auditing, within a context of profound digital transformation in the sector. Emerging technologies, such as Artificial Intelligence and automated data analysis, have significantly changed the auditors’ working methods, offering clear advantages in terms of efficiency, reliability, and depth of analysis. However, this evolution also brings relevant challenges, particularly in preserving professional scepticism and adapting the skills required of auditors. The study followed a qualitative approach, based on a professional internship carried out at Deloitte, where I had the opportunity to apply and observe real auditing procedures, as well as to reflect on the use of technological tools in a professional context. In addition, several financial statement items — from both the balance sheet and the income statement — were analysed, providing a broader and more practical understanding of the auditing process. The main findings highlight that technology is a valuable ally to the auditor, enhancing the quality and effectiveness of the work performed. Nonetheless, the implementation of such tools requires a careful adaptation process, including continuous training, revision of internal procedures, and reinforcement of professional best practices. The study therefore emphasises the importance of striking a balance between technological innovation and the preservation of core auditing principles such as independence, critical judgement, and the reliability of audit evidence. Ultimately, this work aims to contribute to both academic and professional discussions on the role of technology in financial auditing, encouraging critical and strategic reflection on the future of the profession.
This internship report explores the impact of technology on financial auditing, within a context of profound digital transformation in the sector. Emerging technologies, such as Artificial Intelligence and automated data analysis, have significantly changed the auditors’ working methods, offering clear advantages in terms of efficiency, reliability, and depth of analysis. However, this evolution also brings relevant challenges, particularly in preserving professional scepticism and adapting the skills required of auditors. The study followed a qualitative approach, based on a professional internship carried out at Deloitte, where I had the opportunity to apply and observe real auditing procedures, as well as to reflect on the use of technological tools in a professional context. In addition, several financial statement items — from both the balance sheet and the income statement — were analysed, providing a broader and more practical understanding of the auditing process. The main findings highlight that technology is a valuable ally to the auditor, enhancing the quality and effectiveness of the work performed. Nonetheless, the implementation of such tools requires a careful adaptation process, including continuous training, revision of internal procedures, and reinforcement of professional best practices. The study therefore emphasises the importance of striking a balance between technological innovation and the preservation of core auditing principles such as independence, critical judgement, and the reliability of audit evidence. Ultimately, this work aims to contribute to both academic and professional discussions on the role of technology in financial auditing, encouraging critical and strategic reflection on the future of the profession.
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Tecnologia Auditoria financeira Inteligência Artificial Estágio Technology Financial auditing Artificial Intelligence Internship