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A presente investigação analisa a integração dos Centros de Serviços Partilhados (CSP) no contexto de auditoria, destacando a sua importância para a eficiência organizacional, a qualidade do trabalho de auditoria e a adoção de práticas inovadoras. O objetivo da dissertação consiste em compreender de forma aprofundada os benefícios, desafios e
impactos decorrentes da implementação dos CSP, bem como o papel das novas tecnologias, como a automação e a inteligência artificial na otimização deste modelo organizacional. A investigação desenvolve-se a partir de uma revisão de literatura estruturada, que enquadra teoricamente os CSP, a sua relação com a eficiência e a qualidade do trabalho de auditoria e a relevância das mudanças tecnológicas na evolução destes centros. Para complementar a análise teórica, foi realizado um estudo empírico junto de profissionais de auditoria e assurance da KPMG, permitindo identificar perceções, práticas e experiências associadas à utilização dos CSP. Os resultados revelam uma perceção globalmente positiva, evidenciando melhorias na eficiência, redução de tarefas repetitivas e maior consistência no trabalho. Estes resultados reforçam a importância estratégica dos CSP como instrumentos de apoio e valorização do setor da auditoria.
This research examines the integration of Shared Service Centers (SSCs) in the auditing context, highlighting their importance for organizational efficiency, audit work quality, and the adoption of innovative practices. The dissertation aims to gain an in-depth understanding of the benefits, challenges, and impacts resulting from the implementation of SSCs, as well as the role of new technologies such as automation and artificial intelligence in optimizing this organizational model. The study is based on a structured literature review that provides a theoretical framework for SSCs, their relationship with audit efficiency and quality, and the relevance of technological changes in the evolution of these centers. To complement the theoretical analysis, an empirical study was conducted with audit and assurance professionals at KPMG, allowing the identification of perceptions, practices, and experiences associated with the use of SSCs. The findings reveal an overall positive perception, showing improvements in efficiency, a reduction in repetitive tasks, and greater consistency in work. These results reinforce the strategic importance of SSCs as tools that support and enhance the auditing sector.
This research examines the integration of Shared Service Centers (SSCs) in the auditing context, highlighting their importance for organizational efficiency, audit work quality, and the adoption of innovative practices. The dissertation aims to gain an in-depth understanding of the benefits, challenges, and impacts resulting from the implementation of SSCs, as well as the role of new technologies such as automation and artificial intelligence in optimizing this organizational model. The study is based on a structured literature review that provides a theoretical framework for SSCs, their relationship with audit efficiency and quality, and the relevance of technological changes in the evolution of these centers. To complement the theoretical analysis, an empirical study was conducted with audit and assurance professionals at KPMG, allowing the identification of perceptions, practices, and experiences associated with the use of SSCs. The findings reveal an overall positive perception, showing improvements in efficiency, a reduction in repetitive tasks, and greater consistency in work. These results reinforce the strategic importance of SSCs as tools that support and enhance the auditing sector.
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Auditoria Centro de Serviços Partilhados Eficiência Qualidade Tecnologia Auditing Shared Services Centers Efficiency Quality Technology