A utilização das ferramentas informáticas de apoio à auditoria interna nas empresas portuguesas

Abstract

The audit procedures are increasingly supported by the use of computer tools, especially in data extraction and analysis procedures. Computer Assisted Audit Tools and Techniques (CAATT) are examples of tools used for this purpose, but many other softwares are used to support audits. Considering this growing use of IT tools to support auditing, this study intends to evaluate the level of use of these tools to support auditing in Portugal, more specifically on internal auditing in Portuguese companies. This dissertation intends, through an inquiry, to evaluate the use of IT tools to support auditing in Portuguese companies, namely: the most used tools; the factors that influence the use of these tools; the level of knowledge and frequency of use of the main tools by the Portuguese internal auditors; when using specific audit support tools, in which type of audit procedure they are most used; and, when they do not use it, the reasons for their non-adoption. This research concludes that internal auditors mostly use generic rather than specific tools in their audit work, indicating that the cost of software is the main reason for not using it. The use of specific IT tools to support auditing is influenced by the size of the workplace, more specifically by the size of the audit department. Other factors that also influence the use of these computerized techniques are the experience in auditing and the existence of a certified internal auditor in the workplace.