The implications of industry 4.0 for the auditing profession
Main Author: | |
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Publication Date: | 2022 |
Other Authors: | , |
Format: | Article |
Language: | eng |
Source: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Download full: | http://hdl.handle.net/10773/38001 |
Summary: | 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. |
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The implications of industry 4.0 for the auditing professionAudit 4.0AuditingIndustry 4.0New technologiesThe 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.UA Editora2023-06-12T10:25:18Z2022-03-31T00:00:00Z2022-03-31info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10773/38001eng2795-503610.34624/ijbi.v1i1.27625Tavares, Maria C.Zimba, Lindiwe N.Azevedo, Graçainfo: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:RCAAP2024-02-22T12:14:13Zoai:ria.ua.pt:10773/38001Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:08:34.323330Repositório 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 |
The implications of industry 4.0 for the auditing profession |
title |
The implications of industry 4.0 for the auditing profession |
spellingShingle |
The implications of industry 4.0 for the auditing profession Tavares, Maria C. Audit 4.0 Auditing Industry 4.0 New technologies |
title_short |
The implications of industry 4.0 for the auditing profession |
title_full |
The implications of industry 4.0 for the auditing profession |
title_fullStr |
The implications of industry 4.0 for the auditing profession |
title_full_unstemmed |
The implications of industry 4.0 for the auditing profession |
title_sort |
The implications of industry 4.0 for the auditing profession |
author |
Tavares, Maria C. |
author_facet |
Tavares, Maria C. Zimba, Lindiwe N. Azevedo, Graça |
author_role |
author |
author2 |
Zimba, Lindiwe N. Azevedo, Graça |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Tavares, Maria C. Zimba, Lindiwe N. Azevedo, Graça |
dc.subject.por.fl_str_mv |
Audit 4.0 Auditing Industry 4.0 New technologies |
topic |
Audit 4.0 Auditing Industry 4.0 New technologies |
description |
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. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-03-31T00:00:00Z 2022-03-31 2023-06-12T10:25:18Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10773/38001 |
url |
http://hdl.handle.net/10773/38001 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
2795-5036 10.34624/ijbi.v1i1.27625 |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
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UA Editora |
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UA Editora |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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