The adoption of technological tools in continuous audit projects-Reference-Cited by-同舟云学术

The adoption of technological tools in continuous audit projects

Published:2023-12-01 Issue:4 Volume:16 Page:e5
ISSN:1983-4659
Container-title:Revista de Administração da UFSM
language:
Short-container-title:ReA UFSM

Author:

Andrade Augusto Cezar Romeiro de^ORCID,Penha Renato^ORCID,Silva Luciano Ferreira da^ORCID,Bizarrias Flavio Santino^ORCID,Kniess Claudia Terezinha^ORCID

Abstract

Purpose: Present a conceptual model for the adoption of technological tools in continuous audit projects. Design/methodology/approach: This research is constituted from the perspective of a qualitative approach with a descriptive nature, divided into two phases. In the first phase, a Systematic Literature Review was conducted focusing on technological tools and Continuous Audit Projects, in the second phase, field research was conducted through in-depth interviews with professionals related to the theme. Findings: The results indicated the main benefits and challenges encountered in the adoption of technological tools in Continuous Audit Projects. The results pointed out the nine main factors, among them, the enabling elements for the adoption of technological tools in Continuous Audit Projects. Research limitations/implications: The study is limited to identifying the technological tools in Continuous Audit Projects. Originality/Value: Despite the existing technological tools, it is still incipient in the literature researched to identify the challenges and barriers faced by organizations to support the projects of Continuous Audit Projects. Practical implications: This research offers a conceptual model as a guiding instrument for the adoption of technological tools in Continuous Audit Projects for organizations inserted in an Internal Audit context. The model presents the main enabling elements that ensure the environment necessary for the development of the project to those involved in Continuous Audit Projects.

Publisher

Universidade Federal de Santa Maria

Subject

Pharmacology (medical)

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