A profissão de auditoria na indústria 4.0: perceção dos Revisores Oficiais de Contas

• Autor(a) principal: Silva, Joana Filipa Teixeira Jesus e
• 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/10400.22/19593
• topic: Indústria 4.0; Evolução tecnológica; Competências; Auditor 4.0; Industry 4.0; Technological Evolution; skills; Auditor 4.0; Auditoria

Industry 4.0 has brought profound technological transformations to the audit profession. The introduction of new technologies has driven changes in the way these professionals currently perform their work. The widespread use of digital tools by auditors has enabled auditing to evolve from traditional methods to the digital age, with real-time access to information. The adoption of the most varied technologies in the auditing profession reveals the pressing need for auditors to update their digital skills. The skills considered important for auditors today have changed, in order to respond to the demands of a market immersed in the reality of Industry 4.0. The problem under study focuses on understanding the impact of the digital transformations promoted by Industry 4.0 in the auditing profession. In this way, the objectives are based on the identification of the main changes, on the analysis of how auditors adapt to new technologies and their use in the exercise of their activity, and in the identification of the auditor's profile in I4.0, as well the skills needed to follow the digital evolution. The chosen methodology was quantitative research, using a questionnaire as a method of data collection, addressed to Statutory Auditors registered in OROC since 2011 and, “In Activity”. The results revealed that the technologies have been shown to be beneficial to the profession, contributing to the achievement of superior quality of audit work. Adapting to this reality is inevitable, both in terms of knowledge and in new work and team dynamics. It is concluded that technological evolution has promoted changes in the work focus by directing the auditor's attention to analytical and critical functions, to the detriment of the execution of repetitive tasks.