Automatização de processos : o uso de novas tecnologias na auditoria externa

Abstract

This study aimed to evaluate the main technological innovations and how external audit companies are using them to automate processes and tasks. The study is exploratory research with a qualitative approach, where the main objective was to verify the development and the proposals for software application by the auditing companies that form the Big Four group. The research was carried out through information made available by the companies on their respective corporate websites and focused on the technologies of artificial intelligence (AI), robotic process automation (RPA) and the internet of things (IoT). The results found show that these large companies propose the use of several self-developed software to automate most of the processes that demand a large amount of time to be performed by the auditors, besides making the processes and analyses safer and more effective, since some of the developed programs have the ability to analyze entire populations, excluding the need for sampling tests. The study presents theoretical contributions by studying a subject that has been little addressed and explored with respect to the use of technologies in external auditing, by showing that the largest multinational audit service providers use the technologies mentioned in the development of their work.