Modelo de auditoria contínua: framework de integração de dados

Autores

  • Mauricio Mello Codesso Universidade Federal de Santa Catarina
  • 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

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.

Biografia do Autor

Mauricio Mello Codesso, Universidade Federal de Santa Catarina

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

Como Citar

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

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Artigos