Modelo de auditoría continua: framework de integración de datos

Autores/as

  • Mauricio Mello Codesso Federal University of Santa Catarina (UFSC)
  • Paulo Caetano da Silva Profesor at University of Salvador (UNIFACS)
  • Miklos A. Vasarhelyi KPMG Distinguished Professor of AIS Rutgers Business School l
  • Rogério João Lunkes Professor at Federal University of Santa Catarina (UFSC)

DOI:

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

Resumen

La aproximación de áreas de negocio con el uso de nuevas tecnologías, economía en tiempo real, las transacciones con varios países y en varios continentes con diferentes garantías legales, son necesarias. Estas garantías se pueden adquirir a través de la Auditoría Continua (CA). Sin embargo, para poder realizar el análisis, los auditores necesitan tener acceso y extraer los datos. Los investigadores anteriores enfatizan sólo los beneficios de la aplicación de los métodos de AC, pero no explican cómo recuperar y organizar los datos. De esta forma, proponemos el desarrollo de un marco para integrar diferentes sistemas de auditoría continua. El artículo pretende contribuir a la literatura con la profundización de las formas de acceder, estructurar y recoger datos críticos y necesarios para la AC. Con la profundización de Audit Data Standard y del eXtensible Business Reporting Language (XBRL), además de crear una base para futuras investigaciones con la integración de algoritmos de extracción, análisis y detección de excepciones que son utilizados por la CA.

Biografía del autor/a

Mauricio Mello Codesso, Federal University of Santa Catarina (UFSC)

Doctor in Business Administration (UFSC), Brasil

Paulo Caetano da Silva, Profesor at University of Salvador (UNIFACS)

Pos-Doctoral at Rutgers Business School, USA

Miklos A. Vasarhelyi, KPMG Distinguished Professor of AIS Rutgers Business School l

University of California, Los Angeles, Graduate School of Management, Ph.D

Rogério João Lunkes, Professor at Federal University of Santa Catarina (UFSC)

Pos-Doctoral at Universidat de València, Spain

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Publicado

2018-03-28

Cómo citar

Codesso, M. M., Silva, P. C. da, Vasarhelyi, M. A., & Lunkes, R. J. (2018). Modelo de auditoría continua: framework de integración de datos. Revista Contemporânea De Contabilidade, 15(34), 144–157. https://doi.org/10.5007/2175-8069.2018v15n34p144

Número

Vol. 15 Núm. 34 (2018)

Sección

Artigos

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