Continuous Data Auditing as an Automation Tool for Business Control

Authors

  • Washington Lopes da Silva Universidade de São Paulo
  • Jorge Rady de Almeida Jr. Universidade de São Paulo

DOI:

https://doi.org/10.4301/s1807-17752014000200012

Keywords:

Continuous Audit, Continuous Monitoring, Real-Time, Database

Abstract

Business activities and business processes in the corporate world are technology-dependent. Such activities and processes drive the development of new audit techniques to investigate possible systemic failures that could affect the internal controls of companies. In this way, the need for automation of auditing tests led to the development of the concept and implementation of projects for continuous data auditing in the enterprise environment. This article evaluates the major critical issues for the construction of continuous data auditing, considering the use of information technology and computer assisted audit techniques. Four basic premises were formulated based on the theoretical foundation. From them eight propositions and eleven critical aspects were derived, which were placed in a proof of concept, through a multiple case study in the Brazilian business scenario. The main findings of this research were the critical aspects for the construction of continuous data auditing, originated in theoretical foundation and corroborated by the results of a multiple case study, which will serve as drivers for the initialization of continuous auditing projects as well as for their restructuring.

Author Biographies

Washington Lopes da Silva, Universidade de São Paulo

Washington Lopes da Silva, Possui graduação em Ciências Contábeis pela Faculdade de Ciências Econômicas de São Paulo (1995), mestrado em Engenharia Elétrica Área de Concentração Engenharia da Computação, pela Universidade Presbiteriana Mackenzie (2000), doutorado em Engenharia Elétrica Área de Concentração em Sistemas Digitais, pela Escola Politécnica da Universidade de São Paulo (2012). Superintendente de Auditoria Interna da TecBan S/A. Professor contratado pela FIPECAFI - Fundação Instituto de Pesquisas Atuariais, Contábeis E-Mail: washington.lopes2@usp.br

Jorge Rady de Almeida Jr., Universidade de São Paulo

Jorge Rady de Almeida Jr., Possui mestrado em Engenharia Elétrica pela Escola Politécnica da Universidade de São Paulo (1990) e doutorado também em Engenharia Elétrica pela Escola Politécnica da Universidade de São Paulo (1995). É Professor Associado do Departamento de Engenharia de Computação e Sistemas Digitais (PCS) da Escola Politécnica da Universidade de São Paulo desde 2003. Suas áreas de pesquisa são o Desenvolvimento e Avaliação de Sistemas Críticos, com ênfase nos aspectos de tempo real e a área de Engenharia de Software, com ênfase em Bancos de Dados, Data Warehouse e Data Mining, e segurança em Sistemas de Informação. E-Mail: jorge.almeida@poli.usp.br

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Published

2014-08-21

How to Cite

Silva, W. L. da, & Almeida Jr., J. R. de. (2014). Continuous Data Auditing as an Automation Tool for Business Control. Journal of Information Systems and Technology Management, 11(2), 437–460. https://doi.org/10.4301/s1807-17752014000200012

Issue

Vol. 11 No. 2 (2014)

Section

Articles

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