A adoção de ferramentas tecnológicas em projetos de auditoria contínua
DOI:
https://doi.org/10.5902/1983465971587Palavras-chave:
Projetos de auditoria contínua, Gestão de projetos, Ferramentas tecnológicas, Transformação tecnológicaResumo
Objetivo: Apresentar um modelo conceitual para adoção de ferramentas tecnológicas em projetos de auditoria contínua.
Metodologia: Esta pesquisa está constituída em uma perspectiva de abordagem qualitativa com natureza descritiva, dividida em duas fases. Na primeira fase foi realizada uma Revisão Sistemática de Literatura com foco nas ferramentas tecnológicas e Projetos de Auditoria Contínua e, na segunda fase, foi realizada uma pesquisa de campo por meio da realização de entrevistas de profundidade com profissionais relacionados ao tema.
Limitações/implicações da pesquisa: O estudo limita-se a identificar as ferramentas tecnológicas em Projetos de Auditoria Contínua.
Resultados: Os resultados apontaram os principais benefícios e desafios encontrados na adoção de ferramentas tecnológicas em Projetos de Auditoria Contínua. Os resultados apontaram os nove fatores principais, dentre eles, os elementos habilitadores para a adoção de ferramentas tecnológicas em Projetos de Auditoria Contínua.
Originalidade: Apesar das ferramentas tecnológicas existentes, ainda é incipiente na literatura pesquisada identificar os desafios e as barreiras enfrentados pelas organizações para apoio nos projetos de Projetos de Auditoria Contínua.
Implicações práticas: Esta pesquisa oferece um modelo conceitual como instrumento norteador para a adoção de ferramentas tecnológicas em Projetos de Auditoria Contínua para as organizações inseridas em um contexto de Auditoria Interna. O modelo apresenta os principais elementos habilitadores que garantem o ambiente necessário para o desenvolvimento do projeto aos envolvidos em Projetos de Auditoria Contínua.
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