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Inteligência Artificial:Impacto na Auditoria Financeira e no Revisor Oficial de Contas
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Este estudo tem como objetivos (i) compreender a evolução tecnológica na auditoria financeira, (ii) identificar o impacto e as vantagens das ferramentas tecnológicas, (iii) avaliar o impacto da Inteligência Artificial (IA), (iv) analisar as etapas de auditoria afetadas pela IA e (v) identificar as competências digitais necessárias para os auditores.
A investigação seguiu uma metodologia quantitativa, através da aplicação de um survey a uma amostra representativa de ROC ativos em Portugal. Dos resultados empíricos, concluiu-se que o Microsoft Excel é a ferramenta mais utilizada pelos profissionais, a IA promete transformar significativamente a auditoria, aumentando eficiência, automatizando processos e reduzindo erros, as etapas de auditoria que irão ter mais impacto por parte da IA são os Testes aos Controlos e os Procedimentos Substantivos e por último os auditores devem desenvolver soft e hard skills para acompanharem as mudanças tecnológicas.
Este estudo contribui para compreender o impacto da IA na auditoria financeira, no auditor e na sua necessidade de adaptação contínua.
The Statutory Auditor has shown significant evolution, reflecting the demands of an increasingly technological society. Thus, the main objectives of this study were to (i) understand the technological evolution in financial auditing, (ii) identify the impact and advantages of technological tools, (iii) assess the impact of AI, (iv) analyze the auditing stages affected by AI, and (v) identify the digital skills auditors need to develop. This research adopted a quantitative methodology based on a survey conducted with a sample of auditors registered and active in the Portuguese Institute of Statutory Auditors. From the research questions, it was concluded that auditors must develop both soft and hard skills to keep up with technological changes, Microsoft Excel is the most widely used tool, while AI is expected to significantly transform auditing by increasing efficiency, automating processes, and reducing errors. However, the practical application of AI still faces challenges. Finally, this research contributes to a better understanding of the impact of technology on financial auditing and the auditor's role.
The Statutory Auditor has shown significant evolution, reflecting the demands of an increasingly technological society. Thus, the main objectives of this study were to (i) understand the technological evolution in financial auditing, (ii) identify the impact and advantages of technological tools, (iii) assess the impact of AI, (iv) analyze the auditing stages affected by AI, and (v) identify the digital skills auditors need to develop. This research adopted a quantitative methodology based on a survey conducted with a sample of auditors registered and active in the Portuguese Institute of Statutory Auditors. From the research questions, it was concluded that auditors must develop both soft and hard skills to keep up with technological changes, Microsoft Excel is the most widely used tool, while AI is expected to significantly transform auditing by increasing efficiency, automating processes, and reducing errors. However, the practical application of AI still faces challenges. Finally, this research contributes to a better understanding of the impact of technology on financial auditing and the auditor's role.
Descrição
Dissertação, Mestrado, Contabilidade e Finanças, Instituto Politécnico de Santarém, Escola Superior de Gestão e Tecnologia, 2025
Palavras-chave
Auditoria Financeira Revisores Oficiais de Contas CAAT Inteligência Artificial Competências Digitais Financial Audit Statutory Auditors Artificial Intelligence Digital Competences
Contexto Educativo
Citação
Branco, C. (2025). Inteligência artificial : impacto na auditoria financeira e no revisor oficial de contas (Mestrado). Escola Superior de Gestão e Tecnologia, Santarém. Disponível na WWW em: <http://hdl.handle.net/10400.15/5894>