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Advisor(s)
Abstract(s)
A realidade dos dias que correm é diferente da experiência vivida dos nossos familiares e amigos mais antigos devido ao desenvolvimento tecnológico a que assistimos. O crescimento e desenvolvimento das tecnologias não só veio alterar o modo de vida de cada um de nós, simplificando na maioria das vezes, como também veio revolucionar o dia a dia das Organizações. Os SI têm vindo a revelar-se cada vez mais uma necessidade e auxílio para o sucesso das organizações, quer se analise o trabalho do técnico quer se analise a eficácia obtida em termos de resultados. Uma vez alterada a rotina da Organização, também os seus colaboradores
técnicos como o contabilista e o auditor, têm o seu conhecimento e competências melhoradas e adaptadas. Torna-se relevante à auditoria rever os seus processos no planeamento e na execução da ação, integrando-os nos SI. Este projeto tem como objetivo estudar e investigar as funcionalidades de um programa informático que está disponível no mercado – o caso C-LAB – que adiante está designado por “programa informático”, a sua finalidade e o seu propósito na implementação numa empresa. Em concreto, o que se pretende é aprofundar a relação e o impacto que este tipo de programas têm na função de contabilidade e auditoria, sustentando e melhorando a eficácia e eficiência dos processos implementados nas empresas, uma vez que é possível colocar os SI a executar tarefas semiautomáticas que antes eram feitas, exclusivamente por pessoas com recurso a mão-de-obra pouco experiente em ambientes digitais e muito menos certificada. Observa-se que o profissional de contabilidade e auditoria, passa por uma transição digital, que com o apoio de programas informáticos mais evoluídos, deixa de realizar atividades repetitivas e passa a ser, preparador de informação útil, entendível e atempada a todos os consumidores deste tipo de informação, com principal foco no serviço ao Cliente. Fez-se uma auditoria ao próprio sistema com evidências práticas e recomendações futuras que podem merecer atualização por parte quer dos criadores do programa informático, quer de outros programas que tenham idênticas funcionalidades, dadas as limitações sentidas durante a investigação.
Today's reality is different from the lived experience of our older family and friends due to the technological development we have witnessed. The growth and development of technologies not only changes the way of life of each one of us, simplifying most of the times, but also revolutionizes the daily life of organizations. Information Systems (IS) are increasingly becoming a necessity and an aid for the success of organizations, whether by analyzing the technician's work or by analyzing the efficiency revealed in his work. Once the Organization's routine has changed, its technical collaborators, such as the accountant and the auditor, also have their knowledge and skills improved and adapted. It becomes relevant for the audit to review its processes in the planning and execution of the action, integrating them into the IS. This project aims to study and investigate the functionalities of the C-LAB program, its purpose, and the implementation in a company. Specifically, what is intended is to deepen the relationship and the impact that IS have on the Accounting and Internal Auditing (AIA) function, supporting and improving the effectiveness and efficiency of the processes implemented in companies, since it is possible to put IS to perform semi-automatic tasks that before would be done by people with limited experience in digital environments and much less certified. It is observed that the accounting and auditing professional is going through a digital transition, which with the support of more advanced computer programs, ceases to perform repetitive activities and becomes a preparer of useful, understandable and timely information to all consumers of this type of information, with the main focus on customer service.e exhuman activities. An audit of the system itself was carried out with practical evidence and recommendations that may deserve updating by the software developers, given the limitations felt during the research.
Today's reality is different from the lived experience of our older family and friends due to the technological development we have witnessed. The growth and development of technologies not only changes the way of life of each one of us, simplifying most of the times, but also revolutionizes the daily life of organizations. Information Systems (IS) are increasingly becoming a necessity and an aid for the success of organizations, whether by analyzing the technician's work or by analyzing the efficiency revealed in his work. Once the Organization's routine has changed, its technical collaborators, such as the accountant and the auditor, also have their knowledge and skills improved and adapted. It becomes relevant for the audit to review its processes in the planning and execution of the action, integrating them into the IS. This project aims to study and investigate the functionalities of the C-LAB program, its purpose, and the implementation in a company. Specifically, what is intended is to deepen the relationship and the impact that IS have on the Accounting and Internal Auditing (AIA) function, supporting and improving the effectiveness and efficiency of the processes implemented in companies, since it is possible to put IS to perform semi-automatic tasks that before would be done by people with limited experience in digital environments and much less certified. It is observed that the accounting and auditing professional is going through a digital transition, which with the support of more advanced computer programs, ceases to perform repetitive activities and becomes a preparer of useful, understandable and timely information to all consumers of this type of information, with the main focus on customer service.e exhuman activities. An audit of the system itself was carried out with practical evidence and recommendations that may deserve updating by the software developers, given the limitations felt during the research.
Description
Mestrado em Auditoria
Keywords
Sistemas de informação C-LAB Auditoria Contabilidade Cliente Risco Information systems Audit Accounting Customer Risk
Citation
Incozi, C. A. V. (2021). A problemática dos sistemas de informação na contabilidade e auditoria: o caso C- LAB. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/14952