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O impacto da transformação digital na auditoria e nas práticas contabilísticas
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| 1.69 MB | Adobe PDF |
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O presente relatório de estágio, desenvolvido no âmbito do Mestrado em
Auditoria, tem como objetivo analisar as atividades realizadas na sociedade Santos Vaz,
Trigo de Morais & Associados, Sociedade de Revisores Oficiais de Contas, Lda., bem
como refletir sobre o impacto da transformação digital na auditoria e nas práticas
contabilísticas. O estágio, com a duração de seis meses, possibilitou um contacto direto
com a prática profissional da auditoria, permitindo aplicar os conhecimentos teóricos
adquiridos e compreender as exigências técnicas, éticas e organizacionais inerentes à
profissão.
O relatório encontra-se estruturado em duas vertentes complementares. A primeira
aborda o enquadramento teórico e metodológico da auditoria, salientando a importância
do planeamento, da avaliação do sistema de controlo interno e da gestão do risco, no
contexto da crescente digitalização do setor. A segunda vertente incide sobre a
componente prática do estágio, descrevendo a execução de procedimentos de auditoria,
com destaque para testes substantivos, análise documental e revisão das demonstrações
financeiras.
Durante o estágio, foi possível observar a utilização de diversas ferramentas
digitais de apoio à auditoria, nomeadamente o ASD Audit, o Microsoft Excel, o Microsoft
Teams e o PEPData. Destaca-se, em particular, uma funcionalidade do ASD Audit que
permite a correspondência automática entre os documentos fornecidos pelas entidades
auditadas e os lançamentos contabilísticos da amostra, reforçando a eficiência e a
fiabilidade da análise documental.
Conclui-se que a entidade de acolhimento adota, de forma geral, uma estratégia
de não confiança nos controlos internos, privilegiando a realização de procedimentos
substantivos mais extensos. Em síntese, o estágio constituiu uma experiência de elevado
valor formativo, evidenciando o papel do auditor num contexto de digitalização crescente,
em que a tecnologia, o julgamento profissional e a ética assumem um papel central.
This internship report, developed within the scope of the Master’s Degree in Auditing, aims to analyze the activities carried out at Santos Vaz, Trigo de Morais & Associados, Sociedade de Revisores Oficiais de Contas, Lda., as well as to reflect on the impact of digital transformation on auditing and accounting practices. The six-month internship enabled direct contact with professional audit practice, allowing the application of theoretical knowledge and a deeper understanding of the technical, ethical and organizational requirements inherent to the auditing profession. The report is structured into two complementary components. The first addresses the theoretical and methodological framework of auditing, highlighting the importance of audit planning, internal control evaluation and risk management in the context of increasing digitalization of the sector. The second component focuses on the practical dimension of the internship, describing the execution of audit procedures, with particular emphasis on substantive testing, documentary analysis and the review of financial statements. During the internship, several digital tools supporting the audit process were observed, namely ASD Audit, Microsoft Excel, Microsoft Teams and PEPData. Particular emphasis is given to a specific ASD Audit functionality that enables the automatic matching between documents provided by audited entities and the corresponding accounting entries within the selected sample, enhancing the efficiency and reliability of documentary analysis. It is concluded that the host entity generally adopts a non-reliance strategy on internal controls, favoring more extensive substantive procedures. Overall, the internship represented a highly valuable professional experience, highlighting the role of the auditor in an increasingly digitalized environment, where technology, professional judgement and ethics play a significant role.
This internship report, developed within the scope of the Master’s Degree in Auditing, aims to analyze the activities carried out at Santos Vaz, Trigo de Morais & Associados, Sociedade de Revisores Oficiais de Contas, Lda., as well as to reflect on the impact of digital transformation on auditing and accounting practices. The six-month internship enabled direct contact with professional audit practice, allowing the application of theoretical knowledge and a deeper understanding of the technical, ethical and organizational requirements inherent to the auditing profession. The report is structured into two complementary components. The first addresses the theoretical and methodological framework of auditing, highlighting the importance of audit planning, internal control evaluation and risk management in the context of increasing digitalization of the sector. The second component focuses on the practical dimension of the internship, describing the execution of audit procedures, with particular emphasis on substantive testing, documentary analysis and the review of financial statements. During the internship, several digital tools supporting the audit process were observed, namely ASD Audit, Microsoft Excel, Microsoft Teams and PEPData. Particular emphasis is given to a specific ASD Audit functionality that enables the automatic matching between documents provided by audited entities and the corresponding accounting entries within the selected sample, enhancing the efficiency and reliability of documentary analysis. It is concluded that the host entity generally adopts a non-reliance strategy on internal controls, favoring more extensive substantive procedures. Overall, the internship represented a highly valuable professional experience, highlighting the role of the auditor in an increasingly digitalized environment, where technology, professional judgement and ethics play a significant role.
Descrição
Palavras-chave
Auditoria Transformação digital Controlo interno Ferramentas digitais Financial Audit Digital Transformation Emerging Technologies Digital tools