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Advisor(s)
Abstract(s)
As transformações do mundo empresarial, decorrentes da globalização e do desenvolvimento tecnológico, são fatores impulsionadores para a adoção de estratégias revolucionárias na cultura, estrutura e processos por parte das empresas, no que respeita à inovação, por forma a aumentarem a sua capacidade de resposta às mudanças e desafios associados. Como parte integrante das organizações, a auditoria assume um papel preponderante, uma vez que serve de suporte à tomada de decisão por parte da gestão. Neste sentido, é imprescindível que acompanhe a evolução tecnológica, para conseguir responder atempadamente às necessidades da gestão organizacional, garantindo a fiabilidade dos processos. A atividade de auditoria encontra-se, igualmente, em constante evolução e tecnologia serve como ferramenta de suporte à execução
dos procedimentos necessários. Embora o blockchain apresente complexidades, esta é a tecnologia disruptiva que se prevê implementada num futuro próximo. A possibilidade de tornar os processos mais seguros, fiáveis e transparentes, em virtude da imutabilidade e descentralização que a tecnologia oferece, representa uma evolução significativa. Os resultados obtidos revelam que o blockchain tem, de facto, a capacidade de impactar os processos de auditoria, contudo, é imperativo aprofundar o conhecimento da tecnologia e difundi-lo, essencialmente, no seio dos auditores. Para a elaboração desta investigação, foram estruturados quatro capítulos que abordam fases diferentes do projeto. O estudo inicia-se com uma introdução genérica para contextualizar o tema; seguindo-se do enquadramento teórico sustentado pela pesquisa bibliográfica; posteriormente, é descrito o método de investigação adotado e realizada a análise dos dados obtidos e por último, são apresentadas as considerações finais.
The transformations in the business world, arising from globalization and technological development, are driving factors for the adoption of revolutionary strategies in culture, structure and processes by companies, in order to increase their capacity to respond to associated changes and challenges. As an integral part of organizations, auditing plays an important role, since it supports management's decision making. In this sense, it is essential that it keeps up with technological developments, to be able to respond in a timely manner to the needs of organizational management, ensuring the reliability of processes. The audit activity is also constantly evolving, and technology serves as a support tool for the execution of the necessary procedures. Although blockchain presents complexities, this is the disruptive technology that is expected to be implemented in the near future. The possibility of making processes more secure, reliable and transparent, due to the immutability and decentralization that the technology offers, represents a significant evolution. The results obtained reveal that blockchain does indeed have the ability to impact auditing processes, however, it is imperative to deepen knowledge of the technology and spread it, essentially, within auditors. For the elaboration of this research, four chapters were structured that address different phases of the project. The study begins with a generic introduction to contextualize the theme, followed by the theoretical framework supported by the bibliographical research; subsequently, the research method adopted is described and the analysis of the data obtained is carried out and, finally, the final considerations are presented.
The transformations in the business world, arising from globalization and technological development, are driving factors for the adoption of revolutionary strategies in culture, structure and processes by companies, in order to increase their capacity to respond to associated changes and challenges. As an integral part of organizations, auditing plays an important role, since it supports management's decision making. In this sense, it is essential that it keeps up with technological developments, to be able to respond in a timely manner to the needs of organizational management, ensuring the reliability of processes. The audit activity is also constantly evolving, and technology serves as a support tool for the execution of the necessary procedures. Although blockchain presents complexities, this is the disruptive technology that is expected to be implemented in the near future. The possibility of making processes more secure, reliable and transparent, due to the immutability and decentralization that the technology offers, represents a significant evolution. The results obtained reveal that blockchain does indeed have the ability to impact auditing processes, however, it is imperative to deepen knowledge of the technology and spread it, essentially, within auditors. For the elaboration of this research, four chapters were structured that address different phases of the project. The study begins with a generic introduction to contextualize the theme, followed by the theoretical framework supported by the bibliographical research; subsequently, the research method adopted is described and the analysis of the data obtained is carried out and, finally, the final considerations are presented.
Description
Mestrado em Controlo de Gestão e Avaliação de Desempenho
Keywords
Auditoria Auditoria a sistemas de informação Blockchain Controlo de gestão Sistemas de informação Evolução tecnológica Audit Information systems audit Blockchain Management control Information systems Technological evolution
Pedagogical Context
Citation
Moreira, C. V. C. (2023) Os impactos da tecnologia Blockchain na auditoria. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/16100