The adoption of technological tools in continuous audit projects




Continuous audit projects, Project management, Technological tools, Technological Transformation


Purpose: Present a conceptual model for the adoption of technological tools in continuous audit projects.

Design/methodology/approach: This research is constituted from the perspective of a qualitative approach with a descriptive nature, divided into two phases. In the first phase, a Systematic Literature Review was conducted focusing on technological tools and Continuous Audit Projects, in the second phase, field research was conducted through in-depth interviews with professionals related to the theme.

Findings: The results indicated the main benefits and challenges encountered in the adoption of technological tools in Continuous Audit Projects. The results pointed out the nine main factors, among them, the enabling elements for the adoption of technological tools in Continuous Audit Projects.

Research limitations/implications: The study is limited to identifying the technological tools in Continuous Audit Projects.

Originality/Value: Despite the existing technological tools, it is still incipient in the literature researched to identify the challenges and barriers faced by organizations to support the projects of Continuous Audit Projects.

Practical implications: This research offers a conceptual model as a guiding instrument for the adoption of technological tools in Continuous Audit Projects for organizations inserted in an Internal Audit context. The model presents the main enabling elements that ensure the environment necessary for the development of the project to those involved in Continuous Audit Projects.


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Author Biographies

Augusto Cezar Romeiro de Andrade, Universidade Nove de Julho

Master in Project Management from the University Nove de Julho


Renato Penha, Universidade Nove de Julho

Ph.D. from the Universidade Nove de Julho. Professor of the Postgraduate Program in
Project Management at University Nove de Julho

Luciano Ferreira da Silva, Universidade Nove de Julho

Ph.D. from the Universidade Nove de Julho. Professor of the Postgraduate Program in Project Management at Universidade Nove de Julho

Flavio Santino Bizarrias, Escola Superior de Propaganda e Marketing

Ph.D. from the Universidade Nove de Julho. Professor of the Postgraduate Program in Project Management at Universidade Nove de Julho

Claudia Terezinha Kniess, Universidade Federal de São Paulo

Ph.D. from the Universidade Federal de Santa Catarina. Adjunct Professor at the Federal University of São Paulo – Paulista School of Politics, Economics and Business (EPPEN / UNIFESP). Professor of the Postgraduate Program in Management and Regional Development at Universidade de Taubaté. Professor and researcher at Universidade São Judas Tadeu.


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How to Cite

Andrade, A. C. R. de ., Penha, R., Silva, L. F. da, Bizarrias, F. S. ., & Kniess, C. T. (2023). The adoption of technological tools in continuous audit projects. Revista De Administração Da UFSM, 16(4), e5.




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