Modelo de auditoria contínua: framework de integração de dados

Mauricio Mello Codesso, Paulo Caetano da Silva, Miklos A. Vasarhelyi, Rogério João Lunkes

Resumo


A aproximação de áreas de negócio com o uso de novas tecnologias, economia em tempo real, transações com vários países e em vários continentes com diferentes garantias legais são necessárias. Essas garantias podem ser adquiridas por meio da Auditoria Contínua (CA). No entanto, para poder realizar a análise, os auditores precisam ter acesso e extrair os dados. Pesquisadores anteriores enfatizam apenas os benefícios da aplicação dos métodos de AC, mas não explicam como recuperar e organizar os dados. Desta forma, propomos o desenvolvimento de um framework para integrar diferentes sistemas de auditoria contínua. O artigo visa contribuir para a literatura com o aprofundamento das formas de acessar, estruturar e coletar dados críticos e necessários para a AC. Com o aprofundamento do Audit Data Standard e do eXtensible Business Reporting Language (XBRL), além de criar uma base para pesquisas futuras com a integração de algoritmos de extração, análise e detecção de exceção que são utilizados pela CA.


Palavras-chave


Auditoria Contínua; XBRL; Auditoria; Estrutura de Auditoria

Texto completo:

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DOI: https://doi.org/10.5007/2175-8069.2018v15n34p144



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