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Com os avanços tecnológicos, a aplicação da Inteligência Artificial (IA) apresenta-se como uma ferramenta de grande utilidade para detetar a fraude, dada a sua capacidade
em analisar grandes volumes de dados, identificar padrões e reconhecer tendências de forma mais eficaz do que os métodos tradicionais. Este estudo pretende explorar o
potencial da IA na auditoria, avaliando as técnicas aplicadas à prevenção e mitigação de fraudes, bem como o seu impacto na melhoria da fiabilidade e relevância da informação financeira. Assim, é essencial conhecer os principais tipos de fraude existentes, avaliar o risco de fraude e as vantagens associadas à utilização da IA na sua deteção. Para este fim, é desenvolvido um questionário dirigido a Revisores Oficiais de Contas, com o objetivo de recolher as perceções sobre o estado atual da utilização destas tecnologias, em Portugal, e as suas potenciais contribuições futuras. Os resultados obtidos permitem compreender em que medida a realidade portuguesa acompanha a tendência da integração da IA na auditoria, com foque na fraude, identificando os principais desafios à sua implementação.
With technological advances, the application of Artificial Intelligence (AI) presents itself as a very useful tool for detecting fraud, given its ability to analyze large volumes of data, identify patterns, and recognize trends more effectively than traditional methods. This study aims to explore the potential of AI in auditing, evaluating the techniques applied to fraud prevention and mitigation, as well as its impact on improving the reliability and relevance of financial information. Thus, it is essential to understand the main types of fraud that exist, assess the risk of fraud and the advantages associated with using AI to detect them. To this end, a questionnaire was developed for Certified Public Accountants to gather their perceptions on the current state of use of these technologies in Portugal and their potential future contributions. The results obtained provide an understanding of the extent to which Portugal is keeping pace with the trend toward integrating AI into auditing, focusing on fraud, identifying the main challenges to its implementation.
With technological advances, the application of Artificial Intelligence (AI) presents itself as a very useful tool for detecting fraud, given its ability to analyze large volumes of data, identify patterns, and recognize trends more effectively than traditional methods. This study aims to explore the potential of AI in auditing, evaluating the techniques applied to fraud prevention and mitigation, as well as its impact on improving the reliability and relevance of financial information. Thus, it is essential to understand the main types of fraud that exist, assess the risk of fraud and the advantages associated with using AI to detect them. To this end, a questionnaire was developed for Certified Public Accountants to gather their perceptions on the current state of use of these technologies in Portugal and their potential future contributions. The results obtained provide an understanding of the extent to which Portugal is keeping pace with the trend toward integrating AI into auditing, focusing on fraud, identifying the main challenges to its implementation.
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Auditoria Deteção Fraude Inteligência Artificial Prevenção Artificial Intelligence Audit Detection Fraud Prevention