Benefícios do uso de tecnologias digitais na auditoria externa
uma revisão da literatura
Resumo
Este artigo é resultado da revisão sistemática da literatura de contabilidade e de sistemas de informação, focada em compreender os benefícios do uso de tecnologias digitais no processo de auditoria. A partir do objetivo, foi proposta a pergunta de pesquisa que guiou a presente revisão de literatura: quais os benefícios que o uso de tecnologias digitais de informação traz para o processo de auditoria externa? A metodologia utilizada consistiu na seleção e na análise de 50 documentos, extraídos de revistas da base de dados de Scopus, de um total de 3 649 artigos de pesquisa de 38 revistas diferentes. Além disso, foram analisadas, para cada fase do processo de auditoria, as principais tecnologias digitais emergentes relacionadas com o processo de auditoria externa, com os tipos de metodologias e com as abordagens dos autores, e, finalmente, são apresentados os resultados e os achados encontrados pelos autores. A maioria dos autores consultados coincide em que as tecnologias digitais podem mudar a abordagem atual da auditoria, ao passar de uma revisão periódica a uma contínua e que o uso das tecnologias digitais poderia gerar eficiência e otimização no processo geral da auditoria.
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