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Authors
Advisor(s)
Abstract(s)
A presente dissertação procura estudar e enquadrar o atual contexto português de auditoria de Blockchain, tanto ao nível da literatura disponível à data, como na auscultação dos Revisores Oficiais de Contas (ROC) e da perceção destes relativamente a esta matéria.
Por forma a enquadrar teoricamente o tema, é explanado ao longo da dissertação os diversos desafios, benefícios e outras características da tecnologia Blockchain que se apresentam como potenciais transformadores da profissão e da forma como esta é exercida, quer ao nível dos principais riscos identificados e controlos que os mitiguem, como da validação das asserções através de procedimentos substantivos, permitindo ao auditor emitir uma opinião devidamente fundamentada.
Numa fase final do trabalho, serão validadas quatro hipóteses de estudo através de um questionário endereçado a todos os Revisores Oficiais de Contas. Após inferência dos dados recolhidos, é possível concluir que os mesmos consideram que a tecnologia Blockchain irá ter um impacto relevante na profissão de auditoria e na forma como os trabalhos de auditoria passarão a ser executados. Ainda afirmam que o seu nível de preparação para lidar com a tecnologia é bastante limitado e que as orientações emanadas pelos reguladores e pelas organizações profissionais, relacionadas com a tecnologia Blockchain, são insuficientes.
This dissertation seeks to study and describe the current Portuguese context of Blockchain auditing, in terms of the literature available to date and the perception of the Certified Public Accountants regarding these matters. In order to theoretically contextualize the theme, it is explained throughout the dissertation the various challenges, benefits and other characteristics of Blockchain technology that present themselves as potential transformers of the profession and the way it is exercised, both in terms of the main risks identified and controls that mitigate them, and the validation of assertions through substantive procedures, allowing the auditor to issue a properly grounded opinion. In a final stage of the work, four study hypotheses will be validated through a questionnaire addressed to all Chartered Accountants. After inference from the collected data, it is possible to conclude that they consider that blockchain technology will have a relevant impact on the auditing profession and on the way audit work will be performed. They also state that their level of preparation to deal with the technology is very limited and that the guidelines issued by regulators and professional organizations, related to blockchain technology, are insufficient.
This dissertation seeks to study and describe the current Portuguese context of Blockchain auditing, in terms of the literature available to date and the perception of the Certified Public Accountants regarding these matters. In order to theoretically contextualize the theme, it is explained throughout the dissertation the various challenges, benefits and other characteristics of Blockchain technology that present themselves as potential transformers of the profession and the way it is exercised, both in terms of the main risks identified and controls that mitigate them, and the validation of assertions through substantive procedures, allowing the auditor to issue a properly grounded opinion. In a final stage of the work, four study hypotheses will be validated through a questionnaire addressed to all Chartered Accountants. After inference from the collected data, it is possible to conclude that they consider that blockchain technology will have a relevant impact on the auditing profession and on the way audit work will be performed. They also state that their level of preparation to deal with the technology is very limited and that the guidelines issued by regulators and professional organizations, related to blockchain technology, are insufficient.
Description
Mestrado em Auditoria
Keywords
Blockchain Riscos Controlos Procedimentos Auditores portugueses Risks Controls Procedures Portuguese auditors
Citation
Lima, D. S. (2023) Auditoria financeira de blockchain: O estado da arte. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/16120