Tecnologia da informação aplicada à auditoria: um estudo de caso em uma empresa de auditoria externa

Abstract

The technology present in everyday life makes its use a facilitator of the accounting audit activity. Since, the amount of data and information within the financial organization makes auditing activities complex and laborious. In this sense, this research aims to analyze the use of information technologies in a company that provides auditing services. As well as their importance and the risks involved in using these technologies in an audit. In this way, we intend to answer the following question: what are the advantages and risks provided by the implementation of information technology in external auditing? In order to answer this question, primary data research was carried out using a structured questionnaire focusing on the qualitative- quantitative approach in a case study. As a result, it was possible to conclude that Information Technology is necessary for the auditor's work, making it clear that the company cares about training and the work of its professionals. So, despite the risks in implementation, it is observed that this technological assistance does not affect the professionals' capacity.