Adoção de ferramentas tecnológicas em projetos de auditoria contínua

Abstract

The constant evolution and reliance on technologies in corporate processes and business have leveraged the volume of transactions and information in organizations. The need to transform internal processes has become apparent in the areas of internal audit (AI). In this context, continuous auditing projects (PAC) and the use of technological tools to meet and supply needs arise to optimize audit procedures. However, studies show that audit areas of various companies in the market failed to adopt technological tools in PAC, motivated by a variety of challenges, such as the complexity of the use of technology, the lack of fundamental IT skills required of auditors. Based on the above, the general objective of this research was to describe which factors should be considered when adopting technological tools in PACs. The specific objectives were to identify the main technological tools and their challenges in adoption. The research was divided into two phases. First phase, as an exploratory study with a qualitative approach was carried out. The methodological strategy adopted was a systematic literature review (RSL) with articles extracted from the Web of Science and Scopus databases, to understand the convergence between PAC and the adoption of technological tools. The results demonstrate the evolution of the theme in the literature and the definition of continuous auditing, as well as the relationship with the use of technological tools, with automation projects, systems adoption, technological transformation, and data analysis adoption. In the second phase of the research, 14 interviews with professional managers of IA e IT with experience in software development and adoption en PAC. To this end, protocols were developed based on technological tools found and categorized in relation to the objectives of this research. The results were analyzed in three stages: the first being the open coding that demarcates and defines a certain code, where the concept, comparisons and frequency of responses are analyzed. Subsequently, it was possible to identify the axial coding that shows a relationship between the categories and the data part of the argumentation and theory; and finally, the selective coding, to act on the categories carried out from beginning to end, for a scheme through the synthesis of all codes that allowed us to understand the meanings and explanations of the observed and theoretical evidence. The results allowed us to offer a conceptual model with 9 enabling elements, as a guiding instrument for the adoption of technological tools for organizations to implement a PAC. The model presents Project Governance with the necessary factors and steps to consider for project planning, as well as their resolutions and mechanisms to overcome the project's challenges, regarding the adoption of technological tools. From a theoretical perspective, this research contributes to present the essential elements to adopt technological tools in PAC, indicates the main technological tools used, as well as the challenges faced in projects of this nature. As a practical contribution, this research offers a conceptual model as a guiding instrument for the adoption of technological tools in PAC, for organizations inserted in an IA context. The model contributes by presenting the main enabling elements to adopting technological tools in PAC. To identify more broadly, a future study is suggested, detailing the IT and IS skills need to the PAC. This study is part of the PPGP-UNINOVE Project Management research line, in the context of the research project on Agile and Hybrid Projects and the project financed by the CNPq Universal Notice.