O impacto da pandemia no processo de auditoria – análise a nível tecnológico
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.22/19164 |
Resumo: | The main objective of this work is to identify how audit professionals are able to act in the face of the obstacles imposed on them, especially in the face of the pandemic situation we are going through. In a scenario marked by the instability and unpredictability of tomorrow and the continuation of many companies, it is extremely important to carry out careful audit work and thought in detail for the phase in which we live. One of the principles for auditing entities is continuity, which tells us that entities will continue to work for a period of at least 12 months, which now is very difficult to predict. It is therefore necessary to take much greater care in the preparation of account reports. However, audit work must not pose an increased risk to entities' workers and auditors, so it needs to be carried out by understanding the insignificant care that is needed. In addition to these issues, we have the fact that the existing rules for the profession were not prepared for such an atypical situation and could be considered an obstacle to an appropriate exercise in the current situation. Thus, we intend, with the realization of this dissertation to show how professionals react to a completely unpredictable and conditioning situation, exemplifying the main obstacles, which solutions are used and possible to be used in the future. We can already say that the auditors have found themselves in the face of increased obstacles in relation to the field work that needs to be done within the entities' facilities, such as testing controls, but also with regard to communication with the client and the formation of new resources. However, they have found viable solutions to face these obstacles, do not question their work or the rigor with which it is performed. Although we are in a pandemic situation, the auditors are prepared to carry out their activity and the existing regulations and information systems are sufficient and appropriate. |
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O impacto da pandemia no processo de auditoria – análise a nível tecnológicoAuditoriaPandemiaObstáculosRegulamentaçãoAuditPandemicObstaclesRegulationAuditoriaThe main objective of this work is to identify how audit professionals are able to act in the face of the obstacles imposed on them, especially in the face of the pandemic situation we are going through. In a scenario marked by the instability and unpredictability of tomorrow and the continuation of many companies, it is extremely important to carry out careful audit work and thought in detail for the phase in which we live. One of the principles for auditing entities is continuity, which tells us that entities will continue to work for a period of at least 12 months, which now is very difficult to predict. It is therefore necessary to take much greater care in the preparation of account reports. However, audit work must not pose an increased risk to entities' workers and auditors, so it needs to be carried out by understanding the insignificant care that is needed. In addition to these issues, we have the fact that the existing rules for the profession were not prepared for such an atypical situation and could be considered an obstacle to an appropriate exercise in the current situation. Thus, we intend, with the realization of this dissertation to show how professionals react to a completely unpredictable and conditioning situation, exemplifying the main obstacles, which solutions are used and possible to be used in the future. We can already say that the auditors have found themselves in the face of increased obstacles in relation to the field work that needs to be done within the entities' facilities, such as testing controls, but also with regard to communication with the client and the formation of new resources. However, they have found viable solutions to face these obstacles, do not question their work or the rigor with which it is performed. Although we are in a pandemic situation, the auditors are prepared to carry out their activity and the existing regulations and information systems are sufficient and appropriate.O presente trabalho tem como principal objetivo identificar como é que os profissionais de auditoria são capazes de agir perante os obstáculos que lhes são impostos, sobretudo, perante a situação pandémica que nos encontramos a atravessar. Num cenário marcado pela instabilidade e pela imprevisibilidade do amanhã e da continuação de muitas empresas, é extremamente importante a realização de um trabalho de auditoria cuidado e pensado detalhadamente para a fase em que vivemos. Um dos princípios para a auditoria das entidades é o da continuidade, que nos diz que as entidades continuarão em laboração pelo período de, pelo menos 12 meses, o que neste momento é algo muito difícil de prever. Assim, é necessário que se tenha um cuidado elevado na elaboração dos relatórios de contas. No entanto, é necessário que o trabalho de auditoria não represente um risco acrescido para os trabalhadores das entidades e para os profissionais de auditoria, pelo que tem de ser realizado compreendendo os inúmeros cuidados que são necessários. A juntar a estas questões, temos o facto de que a regulamentação existente para a profissão não estava preparada para uma situação tão atípica, podendo ser considerada um entrave a um exercício adequado perante a situação atual. Desta forma, pretendemos, com a realização desta dissertação mostrar como os profissionais reagem perante uma situação completamente imprevisível e condicionante, exemplificando quais os principais obstáculos, quais as soluções utilizadas e passiveis de ser utilizadas de futuro. Podemos, desde já, ressalvar que os auditores se depararam com problemas acrescidos no que respeita ao trabalho de campo que é necessário realizar dentro das instalações das entidades, como os testes aos controlos, no que diz respeito à comunicação com o cliente e à formação de novos recursos. No entanto, encontraram soluções viáveis para fazer face a estes obstáculos, não colocando em causa o seu trabalho nem o rigor com o que é realizado. Apesar de nos encontrarmos numa situação pandémica, os auditores estão preparados para exercer a sua atividade e a regulamentação e sistemas de informação existentes são suficientes e apropriados.Dias, Alcina Augusta de Sena PortugalRepositório Científico do Instituto Politécnico do PortoGonçalves, Cláudia Sofia Soares2021-12-21T08:32:19Z2021-10-222021-10-22T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10400.22/19164TID:202830870porinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-03-13T13:13:00Zoai:recipp.ipp.pt:10400.22/19164Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T17:39:12.994053Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
O impacto da pandemia no processo de auditoria – análise a nível tecnológico |
title |
O impacto da pandemia no processo de auditoria – análise a nível tecnológico |
spellingShingle |
O impacto da pandemia no processo de auditoria – análise a nível tecnológico Gonçalves, Cláudia Sofia Soares Auditoria Pandemia Obstáculos Regulamentação Audit Pandemic Obstacles Regulation Auditoria |
title_short |
O impacto da pandemia no processo de auditoria – análise a nível tecnológico |
title_full |
O impacto da pandemia no processo de auditoria – análise a nível tecnológico |
title_fullStr |
O impacto da pandemia no processo de auditoria – análise a nível tecnológico |
title_full_unstemmed |
O impacto da pandemia no processo de auditoria – análise a nível tecnológico |
title_sort |
O impacto da pandemia no processo de auditoria – análise a nível tecnológico |
author |
Gonçalves, Cláudia Sofia Soares |
author_facet |
Gonçalves, Cláudia Sofia Soares |
author_role |
author |
dc.contributor.none.fl_str_mv |
Dias, Alcina Augusta de Sena Portugal Repositório Científico do Instituto Politécnico do Porto |
dc.contributor.author.fl_str_mv |
Gonçalves, Cláudia Sofia Soares |
dc.subject.por.fl_str_mv |
Auditoria Pandemia Obstáculos Regulamentação Audit Pandemic Obstacles Regulation Auditoria |
topic |
Auditoria Pandemia Obstáculos Regulamentação Audit Pandemic Obstacles Regulation Auditoria |
description |
The main objective of this work is to identify how audit professionals are able to act in the face of the obstacles imposed on them, especially in the face of the pandemic situation we are going through. In a scenario marked by the instability and unpredictability of tomorrow and the continuation of many companies, it is extremely important to carry out careful audit work and thought in detail for the phase in which we live. One of the principles for auditing entities is continuity, which tells us that entities will continue to work for a period of at least 12 months, which now is very difficult to predict. It is therefore necessary to take much greater care in the preparation of account reports. However, audit work must not pose an increased risk to entities' workers and auditors, so it needs to be carried out by understanding the insignificant care that is needed. In addition to these issues, we have the fact that the existing rules for the profession were not prepared for such an atypical situation and could be considered an obstacle to an appropriate exercise in the current situation. Thus, we intend, with the realization of this dissertation to show how professionals react to a completely unpredictable and conditioning situation, exemplifying the main obstacles, which solutions are used and possible to be used in the future. We can already say that the auditors have found themselves in the face of increased obstacles in relation to the field work that needs to be done within the entities' facilities, such as testing controls, but also with regard to communication with the client and the formation of new resources. However, they have found viable solutions to face these obstacles, do not question their work or the rigor with which it is performed. Although we are in a pandemic situation, the auditors are prepared to carry out their activity and the existing regulations and information systems are sufficient and appropriate. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-12-21T08:32:19Z 2021-10-22 2021-10-22T00:00:00Z |
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info:eu-repo/semantics/publishedVersion |
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