A aplicação de ferramentas e técnicas automatizadas (ATT’s) na atividade de auditoria independente no Brasil

Abstract

The objective of this exploratory research study is to identify the application stage of ATT’s in the independent audit activity in Brazil, considering their integration with the methodologies adopted in auditing work. Auditing companies report the use of tools or techniques that are automated, such as Artificial Intelligence (AI), robotization, data mining, among others, in their audit functions, citing benefits such as time savings, faster data analysis, increased levels of accuracy among others. Therefore, in this context, it is important to identify the stage of application of ATT's in independent auditing in Brazil, since we did not identify a similar study in Brazil. This study uses a series of interviews with senior independent audit professionals and a study of audit methodologies applied since the 1990s. Through a synthesis of these professionals' perceptions and a review of the relevant accounting literature, the study concludes that, in general, the impact of ATTs on auditing is considered positive. ATTs take auditors away from intensive manual tasks and give them more time to apply their skills to more critical appraisal work or important audit judgments. Participants also highlighted that despite the good knowledge they have about the advantages of its use, the cost of obtaining it and professional training are relevant barriers. Furthermore, participants indicated that their use in practice for conducting audit procedures is still at an early stage. There is also a need for professional standards regulators to keep up with the accelerated evolution of IT automation in the audit area. Finally, we conclude that the use of ATT's is still far from the completion of all its stages of development, and we identify the main factors that influence this situation.