O papel dos auditores de TI nos trabalhos de auditoria

Abstract

This study analyzed the role of Information Technology (IT) Auditors in the quality of audits, emphasizing the importance of adequate audit planning supported by IT auditors, challenges in adopting new technologies, and the relevance of IT usage based on company size. The chosen methodology for this study was qualitative, involving interviews with two experienced IT auditors and three financial auditors to gain an in-depth understanding of current practices and the collaboration between these professionals. In the context of audit planning, the phase of testing controls and substantive tests was highlighted as crucial, with IT playing a central role. IT audits focus on evaluating the technological infrastructure, ensuring the accuracy and security of processes. IT auditors use specialized methodologies and tools, such as COBIT, COSO, and ISO 27001, to assess technological infrastructure and IT risks, enhancing the effectiveness and security of audits. The study emphasized that the use of Technology-Based Audit Techniques (TBATs) improves efficiency but may also be associated with higher costs. The importance of IT usage varies depending on the company's size, with larger companies more likely to invest in IT, especially the Big Four auditing firms. Emerging technologies such as Big Data Analytics (BDA), Artificial Intelligence (AI), and robotics present new challenges and opportunities for the auditing profession. AI is already being used to identify anomalies in accounting data and interpret financial information. The study concludes that IT Auditors play a critical role in ensuring the effectiveness, efficiency, and integrity of audit processes. The integration of technology and the use of data analysis tools are essential. However, challenges such as costs associated with TBATs and the need to adapt to emerging technologies still need to be addressed. This study offers a comprehensive view of the current landscape of IT auditing, suggesting areas for future research and enhancements in auditing practices.

Date of Award	9 Jan 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luísa Anacoreta (Supervisor)