Automatização de testes com técnicas inteligentes para auditoria de controles

• Autor(a) principal: Malta, Décio de Abreu
• Data de Publicação: 2021
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
• Texto Completo: https://dspace.mackenzie.br/handle/10899/28601
• topic: automação de processos robóticos; testes; auditoria; automatização; robô; aprendizado de máquina; CNPQ::CIENCIAS EXATAS E DA TERRA::CIENCIA DA COMPUTACAO::SISTEMAS DE COMPUTACAO

This research demonstrates the use of automation techniques for auditing tests on controls, where the strategies used to map and design tests performed by intelligent algorithms (robots) were explained. In this sense, the formats of tests and methods for automation that meet the principles and instructions of Internal Audit were evaluated. As a technology, the Python programming language and its various accessory libraries were used, focusing on the automation of activities (RPA – Robotic Process Automation) and manipulation of data as evaluation of algorithms applied to execute the routine and repetitive activities included in the test scripts to assess the effectiveness of process controls. In addition to automation, the evaluations considered the use of analytical bases and machine learning to select situations in which it was possible to identify exceptions that demonstrate whether the control is effective. The developed robots had as an approach to perform a collaborative test and proved to be an efficient tool to aggregate the internal audit activities.