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Publication
Continuous Assurance for the Digital Transformation of Internal Auditing
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Authors
Advisor(s)
Abstract(s)
As a result of the increasing demand on the credibility of the financial information disclosure, internal
auditing has been playing an increasingly important role in organizations. Currently, there is a need
to ensure the compliance of organizational transactions in real time in order to increase the reliability
of the information and to reduce risks. In this context, the concept of Continuous Assurance has
emerged, allowing to reduce potential errors and risks and obtain useful information in real time,
supporting more effectively the decision making and internal auditing. This paper aims to
understand the importance and the use of Continuous Assurance services from the perspective of the
internal auditor. So, the methodology used is qualitative and the questionnaire survey was used to
collect data from interna auditors in Portugal. The main results demonstrate, among other findings,
that the Continuous Assurance services are considered by the internal auditors as very important.
Despite this, its implementation in the organizations does not follow the importance assigned to it,
and is still far from being fully deployed. The dimension of the audit department is an influential
factor in the use of some Continuous Assurance services.
Description
Keywords
Digital Transformation Internal Audit Continuous Assurance Risk Management
Citation
Barros, C., & Marques, R. P. (2022). Continuous Assurance for the Digital Transformation of Internal Auditing. Journal of Information Systems Engineering and Management, 7(1), 11681. https://doi.org/10.55267/iadt.07.11681
Publisher
IADITI Editions