A influência da pandemia covid-19 na auditoria interna e na contabilidade

• Autor(a) principal: Meireles, Liliana Filipa Marinho
• 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/10400.22/19606
• topic: Pandemia; Auditoria; Contabilidade; Tecnologias da informação e comunicação; Pandemic; Audit; Accounting; Information and communication technologies; Auditoria

The covid-19 pandemic imposed social, economic and financial changes. A global society has changed profoundly with the emergence of disease caused by the SARS-COV2 virus. Fear driven by the high number of infections and deaths has led to widespread confinement in the world. The social and economic order was inverted for brief moments scattered over a period of time. Organizations, in general, and companies, in particular, had to change their business models, transitioning from face-to-face to digital business. The business world has been shaken by the memory of today's generation. Companies had their doors closed due to the lack of customers. Companies have reinvented their offer in the market and the relationship with their suppliers, customers and employees. The core areas of organizations and companies had to be adjusted to the new social and economic order. The relocation of in-person jobs to the home office brought great challenges to employers. The adaptation of working methods was accompanied by the introduction of information and communication technologies that, until then, were used sporadically. Digital platforms such as ZOOM, Google Meet, Skype, among others, were the ICT that made it possible to keep work for thousands of workers. Professions such as auditing and accounting were no exception. These were called for greater intervention within the organizational environment. The Portuguese State has launched a set of measures to support companies and families that fostered a closer relationship between auditors and accountants among themselves and with companies. This study aims to understand how these professions were affected by the covid-19 pandemic, by the adoption of distance work models and by the need to support companies in crisis situations resulting from the restrictions imposed in the country. Auditors and accountants were questioned about this situation and, due to the results obtained, they enabled the validation of the hypotheses of this dissertation. It was also possible to assess the main changes that have taken place in the auditing and accounting professions and the reinforcement of their role within organizations and in the decisionmaking process.