The implications of industry 4.0 for the auditing profession

• Autor(a) principal: Tavares, Maria C.
• Data de Publicação: 2022
• Outros Autores: Zimba, Lindiwe N., Azevedo, Graça
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10773/38001
• topic: Audit 4.0; Auditing; Industry 4.0; New technologies

The technological development resulting from Industry 4.0 is also affecting the auditing profession. If on the one hand the new technological components of Industry 4.0 demonstrate how their implementation can facilitate the auditor's work and improve the decision-making process in business management, on the other hand they require new skills and knowledge to the professional exercise Thus, the objective of this study in a real work context - fieldwork - is to analyze the impact of the new technologies of Industry 4.0 in the Auditing profession. With this work, it was possible to understand that the digital transformation and the use of the new technologies provided by Industry 4.0, besides serving as an aid to management and to the auditing professional, do not replace man, in his social, sentimental, and thought relations, crucial aspects for the profession of Auditor.