Impacto da inteligência artificial na auditoria para combater a fraude

Abstract

Fraud represents a significant threat to the integrity of financial information, making it essential to explore innovative approaches to dealing with this challenge. In this regard, AI (Artificial Intelligence) is emerging as a promising tool, offering advanced data analysis capabilities and identifying suspicious patterns. The motivation behind this Dissertation is to investigate the impact of AI on auditing to detect and prevent fraud. The advantages and limitations of various subfields of AI that can be applied to auditing are analysed. A qualitative methodology was adopted for this research, based on semi-structured interviews with auditing professionals, with the aim of understanding their perceptions of the implementation of AI in auditing to detect irregularities. The interviewees recognize the potential of AI, highlighting its efficiency in detecting anomalies. However, they also identify challenges, such as resistance to change and the need to adapt auditing standards to the responsible use of AI. This Dissertation seeks to fill a gap in the academic literature, since the topic in question is still little explored. It also aims to motivate future research, since AI is expected to have a substantial impact on the auditing profession.

Date of Award	15 Jul 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luísa Anacoreta (Supervisor)