Modelo de Auditoria Contínua: Framework de Integração de Dados Outros Idiomas

ID:
51530
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.
Citação ABNT:
CODESSO, M. M.; SILVA, P. C.; VASARHELYI, M.; LUNKES, R. J. Continuous Audit Model: Data Integration Framework . Revista Contemporânea de Contabilidade, v. 15, n. 34, p. 144-157, 2018.
Citação APA:
Codesso, M. M., Silva, P. C., Vasarhelyi, M., & Lunkes, R. J. (2018). Continuous Audit Model: Data Integration Framework . Revista Contemporânea de Contabilidade, 15(34), 144-157.
DOI:
http://dx.doi.org/10.5007/2175-8069.2018v15n34p144
Link Permanente:
http://www.spell.org.br/documentos/ver/51530/modelo-de-auditoria-continua--framework-de-integracao-de-dados-/i/pt-br
Tipo de documento:
Artigo
Idioma:
Inglês
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