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Módulos automatizados em softwares de auditoria para procedimentos analíticos
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Abstract(s)
A auditoria, enquanto prática essencial para a transparência e a confiança nos mercados financeiros, tem vindo a evoluir significativamente com o advento de novas tecnologias. Esta dissertação visa explorar a integração de web scraping e Application Programming Interfaces (API) em procedimentos analíticos, propondo um modelo automatizado que otimize a recolha de dados e a análise em tempo real. A investigação estrutura-se em três principais questões-chave cujos objetivos são: (i) compreender o enquadramento e as vantagens dos procedimentos analíticos; (ii) identificar lacunas na literatura através de uma revisão bibliométrica; e (iii) desenvolver e validar um modelo aplicável na prática de auditoria. Para tal, foi adotada uma metodologia mista. A revisão bibliométrica, com recurso ao VOSviewer, mapeou as principais contribuições académicas e lacunas sobre a aplicação de tecnologias na auditoria. Seguiram-se entrevistas aprofundadas com Partners e Managers de grandes firmas de auditoria, como a KPMG, EY, PwC, Deloitte, BDO e Forvis Mazars. Esta análise foi complementada pela abordagem de Design Science Research (DSR) e pela modelação em processos realizada pela notação Business Process Model and Notation (BPMN). Os resultados obtidos destacaram uma lacuna na automatização da integração de dados de mercado nos softwares de auditoria, que atualmente se concentram em organizar fluxos de trabalho, sem funcionalidades avançadas para análises detalhadas automáticas. O modelo proposto aborda esta necessidade, integrando web scraping e API para melhorar a eficiência, precisão e fiabilidade dos procedimentos analíticos. As pesquisas feitas oferecem contribuições relevantes para o desenvolvimento teórico e metodológico em auditoria, ao proporem uma solução que preenche as lacunas existentes na literatura e para a prática profissional, ao promover inovações que podem aumentar a transparência e a qualidade dos processos de auditoria, reforçando a confiança dos stakeholders nos relatórios financeiros.
Auditing, as an essential practice for transparency and trust in the financial markets, has evolved significantly with the advent of new technologies. This dissertation aims to explore the integration of web scraping and Application Programming Interfaces (API) into analytical procedures, proposing an automated model that optimizes data collection and analysis in real time. The research is structured around three main key questions whose objectives are: (i) to understand the framework and advantages of analytical procedures; (ii) to identify gaps in the literature through a bibliometric review; and (iii) to develop and validate a model applicable in auditing practice. To this end, a mixed methodology was adopted. The bibliometric review, using VOSviewer, mapped the main academic contributions and gaps on the application of technologies in auditing. This was followed by in-depth interviews with Partners and Managers from major auditing firms such as KPMG, EY, PwC, Deloitte, BDO and Forvis Mazars. This analysis was complemented by the Design Science Research (DSR) approach and process modelling using the Business Process Model and Notation (BPMN) notation. The results obtained highlighted a gap in the automation of market data integration in auditing software, which currently focuses on organizing workflows, without advanced functionalities for automated detailed analysis. The proposed model addresses this need, integrating web scraping and API to improve the efficiency, accuracy and reliability of analytical procedures. The research carried out offers relevant contributions to theoretical and methodological development in auditing, by proposing a solution that fills existing gaps in the literature, and to professional practice, by promoting innovations that can increase the transparency and quality of auditing processes, reinforcing stakeholder confidence in financial reports.
Auditing, as an essential practice for transparency and trust in the financial markets, has evolved significantly with the advent of new technologies. This dissertation aims to explore the integration of web scraping and Application Programming Interfaces (API) into analytical procedures, proposing an automated model that optimizes data collection and analysis in real time. The research is structured around three main key questions whose objectives are: (i) to understand the framework and advantages of analytical procedures; (ii) to identify gaps in the literature through a bibliometric review; and (iii) to develop and validate a model applicable in auditing practice. To this end, a mixed methodology was adopted. The bibliometric review, using VOSviewer, mapped the main academic contributions and gaps on the application of technologies in auditing. This was followed by in-depth interviews with Partners and Managers from major auditing firms such as KPMG, EY, PwC, Deloitte, BDO and Forvis Mazars. This analysis was complemented by the Design Science Research (DSR) approach and process modelling using the Business Process Model and Notation (BPMN) notation. The results obtained highlighted a gap in the automation of market data integration in auditing software, which currently focuses on organizing workflows, without advanced functionalities for automated detailed analysis. The proposed model addresses this need, integrating web scraping and API to improve the efficiency, accuracy and reliability of analytical procedures. The research carried out offers relevant contributions to theoretical and methodological development in auditing, by proposing a solution that fills existing gaps in the literature, and to professional practice, by promoting innovations that can increase the transparency and quality of auditing processes, reinforcing stakeholder confidence in financial reports.
Description
Keywords
Auditoria financeira Web scraping Application Programming Interfaces (API) Scopus Design Science Research (DSR) Process Model and Notation (BPMN) Técnicas de Auditoria Auxiliada por Computadores (TAAC) Financial auditing Computer-assisted Audit Techniques (CAAT)