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O Impacto do Blockchain na auditoria externa
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Abstract(s)
Os auditores inicialmente trabalhavam de forma totalmente manual, utilizando apenas papel para registar e analisar a informação. Com o tempo, começaram a usar ferramentas como o Microsoft Excel, que permitiu automatizar alguns cálculos e organizar melhor os dados. Mais tarde, surgiram softwares específicos de auditoria, como o IDEA, o CaseWare, que facilitaram a análise de grandes volumes de dados e melhoraram a qualidade e eficiência do trabalho dos auditores. Mais recentemente, com o desenvolvimento da inteligência artificial, os auditores passaram a ter acesso a ferramentas mais avançadas, capazes de identificar padrões, irregularidades e riscos de forma mais rápida e precisa.
Neste contexto, começa também a ganhar destaque a tecnologia Blockchain, que poderá ter um forte impacto na forma como as auditorias são realizadas e até na própria função do auditor. Com isto, esta dissertação analisa o impacto da tecnologia Blockchain na auditoria externa, com especial foco na realidade portuguesa.
O estudo começa com uma revisão da literatura que aprofunda os fundamentos da auditoria e as características do Blockchain, nomeadamente a descentralização, imutabilidade, rastreabilidade e transparência. É explorado o potencial desta tecnologia na transformação dos processos de auditoria, nomeadamente na automatização de tarefas, melhoria da qualidade da informação financeira, redução de fraudes, erros e possibilidade de uma auditoria contínua.
A investigação empírica adotou uma metodologia qualitativa, baseada em entrevistas semiestruturadas a profissionais da área da auditoria e de Risk Assurance Services, tanto Big 4, como multinacionais mais pequenas e SROCs (Sociedade de Revisor Oficial de Contas). Numa primeira parte revelam que, apesar da ausência da implementação do Blockchain em Portugal e de pouco conhecimento por parte dos profissionais de auditoria e de Risk Assurance Service, estes reconhecem os benefícios e o potencial que a tecnologia do Blockchain poderá ter nos futuros trabalhos de auditoria. Identificam-se, contudo, diversos obstáculos à adoção, como a complexidade técnica, a falta de formação específica, os elevados custos de implementação e, sobretudo, a inexistência de regulamentação adequada.
O estudo conclui que a transformação da profissão do auditor com a adoção do Blockchain exigirá o desenvolvimento de novas competências, bem como a criação de normas internacionais que legitimem o uso da tecnologia como fonte de evidência fiável. O estudo contribui para a compreensão do estado de preparação do setor da auditoria em Portugal e destaca a importância da cooperação entre reguladores, a CMVM (Comissão do Mercado de Valores Mobiliários) para uma adoção segura e eficaz do Blockchain na auditoria financeira.
Auditors initially worked in a fully manual way, using only paper to record and analyse information. Over time, they began using tools such as Microsoft Excel, which allowed them to automate some calculations and better organise data. Later, specific audit software emerged, such as IDEA and CaseWare, which facilitated the analysis of large volumes of data and improved the quality and efficiency of auditors’ work. More recently, with the development of artificial intelligence, auditors have gained access to more advanced tools capable of identifying patterns, irregularities, and risks more quickly and accurately. In this context, Blockchain technology is also starting to gain relevance, as it may have a strong impact on how audits are conducted and even on the role of the auditor itself. This dissertation therefore analyses the impact of Blockchain technology on external auditing, with a particular focus on the Portuguese context. The study begins with a literature review that explores the fundamentals of auditing and the main characteristics of Blockchain technology, namely decentralisation, immutability, traceability, and transparency. It examines the potential of this technology to transform audit processes, particularly through the automation of tasks, improvement in the quality of financial information, fraud reduction, and the possibility of continuous auditing. The empirical investigation adopted a qualitative methodology, based on semi-structured interviews with professionals in the field of auditing and Risk Assurance Services, from both Big Four firms and smaller multinational and SROC firms. The findings show that, although Blockchain has not yet been implemented in Portugal and there is limited knowledge among audit and Risk Assurance professionals, they do recognise the benefits and potential of Blockchain technology in future audit work. However, several barriers to adoption are identified, such as technical complexity, lack of specialised training, high implementation costs, and, above all, the absence of adequate regulation. The study concludes that the transformation of the audit profession through the adoption of Blockchain will require the development of new skills, as well as the creation of international standards that legitimise the use of the technology as a reliable source of audit evidence. This research contributes to the understanding of the readiness of the audit sector in Portugal and highlights the importance of cooperation between regulators, including the CMVM (Comissão do Mercado de Valores Mobiliários, Portuguese Securities Market Commission), to ensure a safe and effective adoption of Blockchain in financial auditing.
Auditors initially worked in a fully manual way, using only paper to record and analyse information. Over time, they began using tools such as Microsoft Excel, which allowed them to automate some calculations and better organise data. Later, specific audit software emerged, such as IDEA and CaseWare, which facilitated the analysis of large volumes of data and improved the quality and efficiency of auditors’ work. More recently, with the development of artificial intelligence, auditors have gained access to more advanced tools capable of identifying patterns, irregularities, and risks more quickly and accurately. In this context, Blockchain technology is also starting to gain relevance, as it may have a strong impact on how audits are conducted and even on the role of the auditor itself. This dissertation therefore analyses the impact of Blockchain technology on external auditing, with a particular focus on the Portuguese context. The study begins with a literature review that explores the fundamentals of auditing and the main characteristics of Blockchain technology, namely decentralisation, immutability, traceability, and transparency. It examines the potential of this technology to transform audit processes, particularly through the automation of tasks, improvement in the quality of financial information, fraud reduction, and the possibility of continuous auditing. The empirical investigation adopted a qualitative methodology, based on semi-structured interviews with professionals in the field of auditing and Risk Assurance Services, from both Big Four firms and smaller multinational and SROC firms. The findings show that, although Blockchain has not yet been implemented in Portugal and there is limited knowledge among audit and Risk Assurance professionals, they do recognise the benefits and potential of Blockchain technology in future audit work. However, several barriers to adoption are identified, such as technical complexity, lack of specialised training, high implementation costs, and, above all, the absence of adequate regulation. The study concludes that the transformation of the audit profession through the adoption of Blockchain will require the development of new skills, as well as the creation of international standards that legitimise the use of the technology as a reliable source of audit evidence. This research contributes to the understanding of the readiness of the audit sector in Portugal and highlights the importance of cooperation between regulators, including the CMVM (Comissão do Mercado de Valores Mobiliários, Portuguese Securities Market Commission), to ensure a safe and effective adoption of Blockchain in financial auditing.
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Keywords
Blockchain Auditoria Tecnologia Big 4 Normas internacionais Portugal Auditing Technology International Standard