In the data collection phase interviews were conducted with two groups of professionals, the first being managers in the IA area (Directors, Managers, Coordinators and Specialists) and the second being IT professionals (Managers, Coordinators and Specialists) with knowledge in the technological tools related to this research. The purpose is to obtain the two optics, both from the IT developer and the audit expert, to describe what are the benefits of these tools in CAPs, recognize the main challenges encountered in the adoption of these technological tools, and identify the main factors that should be considered when implementing technological tools in CAPs.

In the data collection stage, criteria for the definition of the interviewed group were previously established, as shown in Table 4. In this research, the criteria of experience in working with technological tools and CAP were considered. Therefore, we chose professionals who work in the management of the audit and IT areas, and who have professional experience with technological tool implementation projects.

The interviews were recorded, transcribed, and spreadsheeted, so that they could be coded. In-depth interviews focus on extracting from the interviewees their lived experiences, facts that occurred while participating in projects, opinions, and points of view (Turner, 2010). To analyze the qualitative data from the interviews we used the Atlas.TI software, suggested by Chamaz (2006), which uses a process to analyze the extracted codings and form categories. Thus, for this research, it was performed the categorization of data that highlight distinct and related views to each research theme (Thiollent, 2009).

Table 4 -

#	Interviewed	Job Title	Experience time (years)	Area of Expertise	Duration
1	E1	IA Manager	20	AI	31’
2	E2	IA Manager	12	AI	26’
3	E3	IA Manager	16	AI	48’
4	E4	CI and IA Coordinator	14	AI	32’
5	E5	IA Manager	23	AI	43’
6	E6	IA Superintendent	36	AI	59’
7	E7	IA Manager	16	AI	25’
8	E8	IT Manager	16	TI	44’
9	E9	IT Coordinator	17	TI	32’
10	E10	IT Manager	20	TI	47’
11	E11	IT Manager	20	TI	25’
12	E12	Data Analytics Coordinator	11	TI	26’
13	E13	IT Manager	24	TI	21’
14	E14	IT Coordinator	10	TI	21’
			Total		08:00

Fonte: Elaborado pelos autores - Dados da Pesquisa, 2022

As part of the process of using the Atlas.TI software, it was possible to establish the relationship of codes and the understanding of a coefficient to build a concurrence in the applied context (Friese, 2019). This process is known as the Grounded Theory method, which follows through coding for the purpose of meaning from a corpus of analysis.

This section presents the results obtained from the interviews conducted with professional managers in the IA area and in the IT area, both with knowledge in technological tools. To this end, based on the data collected from the interviews, analyses were performed in the Atlas.TI software on each co-occurrence code found, and later discussed and presented based on the benefits, challenges, and factors necessary for the adoption of technological tools in CAP.

Technology Tools and Data Analytics

During the interviews, it was evident that the use of technological tools is relevant for PACs, mainly for the purpose of accessing and analyzing transactional data from operations. Such exposure is considered in the speech of E2, E3 and E4:

“(...) The first tools adopted in PAC are of data analysis, such as Data Analytics, which allows integration with the database, data extraction and automation. Nowadays the search is to automate and speed up the process, this issue of tools that link the process control base and the organizational systemic structures is very important to have the tool to access the data” (E2). “We adopted the ACL tool, which is a Data Analytics, linked to another tool called Direct link which is a connector of the DA with the information from our SAP, but the rest of the analysis is done all via analysis scripts within ACL” (E3). “The DA tools such as ACL came as a first solution some time ago, ACL appeared about 15 years ago, and is a tool for data extraction and processing, it came to assist in the analysis of large volumes of data, to work with tables with more than 35,000 lines, and finally solved the Excel limitation. In this type of tool, what you program and execute brings the results” (E4).

With the interviewees’ speech it was possible to confirm the aspects pointed out in the literature by authors such as Rezaee et al. (2017) and Feung and Thiruchelvam (2020), that the current increasingly complex and volatile IT-based scenario drives companies to adopt information systems and technological tools to improve their efficiency and effectiveness. In addition, the relationship can enable tools for audit testing, a key factor for advanced PACs. As addressed by Rezaee et al. (2001) and Kiesow et al. (2014), data review facility techniques and tools are likely to become more relevant in CAPs.

Business Process and Requirements Definition

To achieve the expected results with PAC, in the planning phase it is necessary to understand the business processes and rules. This phase is primary to think about the adoption of tools and solutions in their respective projects. One of the challenges pointed out in the CAP by the interviewees is that they talk about the adoption of tools and not the need and objective of the project. For this it is necessary to have people on the project team who know the process and have mapped the systems involved. Knowing the rules behind the business is also relevant to the development of a CAP. In the view of the IT Managers, the knowledge of the business processes is fundamental, as highlighted in the speech of E1, E2, and E12: “We need to have the business area involved, to have people from IT and from auditing to prepare the continuous audit. You need to know the business technology, you need a person from the business area, you need to be clear about the business process in general” (E1). “First, to build a script you need people available to understand the business process, to understand where the information is, what the business rules are, so all this needs people available, we can’t do this project alone, we need the areas mainly to understand the business process” (E2). “We need to have three major factors. First: we need to have good people inside the project, who understand very well the whole process and that involves all this part of the continuous audit project, these people will serve as a parameter to do the modeling and the architecture of the tool, what is the best way to put the information inside a structure” (E12).

When looking at the literature, the topic of requirements definition and process understanding is not explored, however, it can be seen from the research interview that they are relevant and essential factors in every CAP project, highlighted in the statement of E1: “To be able to meet a business project, the first step is actually a survey of requirements, before talking about a tool, you have to talk about the business rule and the project need. It is necessary to know the processes before starting to adopt tools, and in this context the business rules can be identified. By having this clarity of concepts, one can define the objective and the requirements for the development of CA tests.

Data Extraction, Data Availability and Quality

The results show that it is necessary to identify the source of data and which information will be used in CAPs, as can be seen in the words of E5: “When we are going to do a continuous audit, we have to have a notion of the possibility of extracting the information from that process in order to have an assessment, and it can be any kind of assessment, but one that includes the entire population. This phase of identifying the origins of the data, the analysis of the data exposure needs to be part of the project planning, since each organization can consider and adopt different means of treating the data.

The interviewees’ statements demonstrate how data is indispensable in CAPs, corroborating Kuhn and Sutton (2010) research. The authors’ research emphasizes that CA is a method of data analysis and knowing the sources of this data is necessary to achieve project accomplishment. Complementary, the proper use of data is relevant and confirms the need for the adoption of extraction and DA tools. Correlating with Code 1 Joshi & Marthandan (2020) point out that understanding the data and adopting DA tools is the first step of CAPs. Accessing the data independently and holistically brings benefits and optimizes audit testing.

Process Automation and Tools Benefits

Part of the literature in this research on CAP has focused on the automation of audit testing, with the aim of increasing its scope and project results. The focus is on gaining agility and performance in the execution of CAPs, broadening the analysis and the universe of data. This scenario was highlighted in the statements of interviewees E7, E6, and E2. “The advantages of the tools is to bring automation; when you are inside the ecosystem of information and data, you can bring several connections and even insert other tools. Building a custom automated test flow allows you to take more time with exception analysis” (E7). “Through technological tools you can leave the audit tests automated, everything is documented and traceable, besides keeping the original base integral, analyzing 100% of the records in less time” (E6). “Automation is the focus, the goal of having automated tests is to speed up the process. The question of adopting tools that connect the process control base, the organizational structures and the data is very important, I see that if you have the data the automation will be to connect the system structure and determine the analyses” (E2).

The speeches presented reinforce the assumptions of the research of Parati et al. (2008). The authors state that CAPs are undertakings to generate automation in the analysis processes. When making a parallel with the importance of process automation codes and IT competencies, using data with quality, Feung and Thiruchelvam (2020) determine that it becomes a strategic differential for the IA area to be able to automate data extractions and perform continuous audits independently.

IT Skills and Training and Capacity Building

The studies by Singh and Best (2015) and Appelbaum (2016) point out that audit areas of varied companies in the market have stopped adopting technological tools in PCA, motivated by a variety of barriers such as lack of fundamental IT skills. The statements can be verified in the words of interviewee E3: “First thing to consider when you are going to design and set up an analysis script, is to have the available skills of people to develop; we need people who understand where the information is, who understand the system that contains the data, basically IT knowledge. We cannot do these projects alone we need the areas mainly IT to understand and execute PAC” (E3).

Thus, to develop a PAC and overcome the challenge of not having the necessary knowledge for the project, the project team, besides having people who know the process, the business rules and auditing, needs people who know technology, systems, and technological tools. Interviewee E12 states: “We need to have three major factors necessary for CAP. We need to have people inside the project, who understand IT to serve as a parameter to do the modeling, the architecture of the tool to be used, determine the best way to put the information inside the tool and design the analysis scripts” (E12).

When analyzing the interviews, it is possible to notice that there is an emphasis on the IT competencies factor in relation to projects. Except for interviewee E8 who emphasized information systems, all the others pointed out IT skills as a critical and indispensable factor for CAP. Although they agree on the need, not all interviewees addressed the issue of training and capacity building. On the other hand, all the interviewees agree on the need for team members who have the necessary skills for the development, that people who are familiar with the technology to be adopted as a tool, as well as those who know the established information systems, should be involved in the project. E12 points out that he needs IT competencies in the team to overcome the challenges:

First it is necessary to identify who are the key people in IT and audit, at least two people from each area; second: establish a strategy to work together for the best solution, it is not easy, it is a challenge (...), you have to work together, the improvement has to be of the process, you have to have visibility of the data, of the people, being able to avoid future incidents, a drop in production of the audit. Third: the IT team itself, which has to be more than reactive, help to be more predictive, making the data available so that it can be there and serve as analysis for the audit.

Governance and Tool Cost

In the literature, Governance and Cost are little explored, there is no direct approach on these topics in CAP studies, nor an application guideline. Considering the interview data, E8 mentions that it is important to consider the cost factor in the pre-project related to a CAP, E11 portrays that the budget approval is important and should consider the cost calculation related to the tools: “A market analysis is important to understand what we can implement according to what is needed. Go to the market to understand what exists and what will meet the need, considering the cost for the project. See all the tools that are most used and that are closest to meet our needs and evaluate the cost and benefit” (E11). “Three points should be thought about, first for the adoption itself, raising the money to buy the solution; you have to look at the market and see what they have available and the cost of the tool. Then, then you need to consider the maintenance and support of that technology. It is quite important when you are going to implement tools, you need to think about the total life cycle of that solution.

Table 5 -

#	Factors	What to consider
1	Technological Transformation	Adopt more systemic and comprehensive approach. Developments to automate audit review procedures. Define tools that link the process control foundation to organizational structures and systems data.
2	Project Governance	Establish project governance to play the role of facilitating agent in front of the project, to capture resources and remove project barriers.
3	Requirements Definition (Goal)	Define in advance the requirements and what is expected from the project. Prepare a needs matrix and project objectives.
4	IT Competencies	Have people on the project team who are knowledgeable about technology, systems, and technological tools. Count on people who know the process and have mapped the systems involved.
5	Understanding the Business Process	Map the processes that will be evaluated. Know the rules behind the business to develop the project. Understand and identify the existing controls, project the possible deviations and the way to validate the compliance with each established rule.
6	Information Systems Knowledge	Determine the IT systems and enable the connection with CA techniques. Map the organization’s information systems and their data flow.
7	Data Availability and Extraction	Evaluate data availability by considering whether the input data required for CAP implementation can be obtained from the current system or whether additional system development is required.
8	Technological tools	Identify which tools are suitable for the project, considering the maturity level of technology use in the organization in line with the defined project requirements.
9	Data Analytics	Adopt tool for data extraction, mining, and analysis. DA tools set up the data base independently.

Source: Prepared by the authors - Survey Data, 2022

The results allowed us to evaluate the main relationships of the constructs and codes generated, as well as their degree of relationship within the codifications identified in the field research. It was possible to elaborate the stages and flow, considering the initial codes that guide the main factors to consider that contribute to solving the objectives of this research. The mentioned analysis allowed the identification of a set of factors that should be considered in CAPs, both in the adoption of technological tools and for project management. The results additionally allow us to understand the main challenges in the adoption of tools and their resolutions in CAPs, as experienced in practice by the related professionals in this type of project. The factors presented in Table 5 are considered enabling factors for the execution of a CAP. These conditions include aspects of the organizational, technological, technical, and financial environment that are designed to remove challenges from the project.

When facing Table 5, it is noticed that CAPs do not reach the expected levels or present tool adoption in CAP in practice, are directly linked to the factors identified in this research implications throughout the project, it is usually because such projects have failed to contemplate the relevant factors for tool adoption, data, or competence. The contribution of this research is related to the project factors identified and their respective relevance to the effectiveness of CAPs, and which should be defined before proceeding with the adoption of technological tools.

Moreover, because of the literature review and the field research, it was possible to identify the main challenges that arise throughout CAPs in relation to the adoption of technological tools. Through the empirical knowledge of the interviewees, this research allowed us to identify the factors that should be considered as facilitators and the main challenges in the adoption of technological tools in CAPs. Thus, we highlight how the identified factors respond to the main challenges that may arise in CAP, presented in Table 6.

Table 6 -

#	Challenges	Description	Authors	Factors to Consider
1	Complexity of technology use	There is a limitation in the projects when auditors are faced with IT issues. Especially in the configuration and adoption of tools it is perceived the lack of skill with the theme.	Pwc (2019); Joshi & Marthandan (2020).	IT Competence
2	Core IT skills	The fundamental skills required of auditors usually revolve around accounting, economics, and auditing. There is a shortage of IT and IT project skills.	Li, Huang, & Lin (2007); Mokhitli & Kyobe (2019).	IT CompetencyeBusiness Process Understanding
3	Clear definition of requirements and objectives	Lack of clarity of project objective and development requirements. Absence of pre-established definitions for CA adoption.	Little explored themes in the literature of this research.	Requirements Definition (Goal)
4	Investments for developments or acquisition of tools	Adopting tools can be costly for some organizations. Geographically dispersed entities may have increased adoption costs due to the need to expand resources.	Farkas & Murthy, 2014; Baksa & Turoff (2010).	Project Governance
5	Lack of standardization of systems and data	Use of legacy systems, lack of system integration, limited infrastructure, and varied data formats are barriers that directly impact the project.	Constan & Nastase, 2018; Cardoni et al., 2020; Feung & Thiruchelvam (2020).	Data Extraction and Availability
6	Structure and maintain a collaborative environment and scenario (Process and IT)	Lack of participation, interaction, or resource allocation of professionals from other business and IT managers can make the project unfeasible.	CBOK, 2015	Project Governance
7	Maintenance of tool settings and conditions	Ensure that the technological tools of the CA project are working to their full potential and are well configured. Changing parameters and conditions of the systems.	Gotthardt, Koivulaakso, Paksoy, Saramo, Martikainen, & Lehner (2020); Feung & Thiruchelvam (2020)	Technological TransformationTechnology Tools
8	Lack of Project Governance	Define the proper structure for the project, establish the project governance agents to manage and obtain the necessary resources for the project.	Temas pouco explorados na literatura desta pesquisa.	Project Governance

Source: Prepared by the authors - Survey Data, 2022

As noted by Ezzamouri and Hulstijn (2018) and Jans and Hosseinpour (2019) the development of CAPs requires a design framework that allows the adoption of information systems-based technology tools so that it can automate audit testing through data analysis. The relationship of CA in organizations happens with IT projects as well as other digital resources, which requires detailed planning considering all the aspects cited earlier in this research.

Given the above regarding the transformation challenges and technological factors that IA management has faced on how to adopt the use of technological tools in CAP, it was possible to elaborate a conceptual model to guide people interested in planning and executing such projects. The results made it possible to identify the main technological tools used in CAPs, as well as the main factors to consider when adopting these tools. In addition, the conceptual model aims to minimize the challenges faced by professionals in these projects, as well as guidelines for organizations to overcome them. The conceptual model (Figure 1).

Figure 1 - Source: Prepared by the author based on the results of this research

The overview of the adoption of technological tools in CAP encompasses changes that are part of the technological transformation within the IA department, both in terms of audit procedures and the methods of approach for analysis and testing. The conceptual model synthesizes and extends existing research on the key factors to consider when conducting these projects. Close with a sentence that highlights what can be extended.

As seen in Figure 1, the technological transformation required through IA projects is intrinsically related to IT competencies. This requirement provides the necessary guidelines and guidance to the project’s Governance levels and the development team itself, to drive the adoption of technology tools in CAPs. Therefore, the proposed conceptual model with the necessary project factors and the steps to be considered becomes a relevant instrument that helps in PAC planning.

Furthermore, the conceptual model demonstrates the basic elements that are part of the necessary factors and that facilitate the adoption of technological tools. To define and adopt a technological tool, it is first necessary to define the development requirements aligned with the objective of the CAP, thus allowing to answer what it is desired to achieve and in which business process the project is contained. This vision will allow understanding the business rules and the technological tools behind the processes, thus considered an essential factor to understand the origin of the information and data that will be necessary for the PAC. These elements allow the availability and quality of the data to be evaluated, a key factor that makes the project development feasible and directs which type of technological tool can be adopted.

Thus, the conceptual model contributes to understand the needs and objectives of the project, as well as the factors and elements to define which technological tools will be used in the CAP. In addition, the conceptual model can contribute to the transformation of the department, providing a preventive environment to face the project challenges and ensure its completion within the planned schedule.