Continuous data auditing as an automation tool for business control

Business activities and business processes in the corporate world are technology-dependent. Such activities and processes drive the development of new audit techniques to investigate possible systemic failures that could affect the internal controls of companies. In this way, the need for automation of auditing tests led to the development of the concept and implementation of projects for continuous data auditing in the enterprise environment. This article evaluates the major critical issues for the construction of continuous data auditing, considering the use of information technology and computer assisted audit techniques. Four basic premises were formulated based on the theoretical foundation. From them eight propositions and eleven critical aspects were derived, which were placed in a proof of concept, through a multiple case study in the Brazilian business scenario. The main findings of this research were the critical aspects for the construction of continuous data auditing, originated in theoretical foundation and corroborated by the results of a multiple case study, which will serve as drivers for the initialization of continuous auditing projects as well as for their restructuring.

企业界的商业活动与业务流程均高度依赖技术支撑。此类活动与流程推动了新型审计技术的发展，以排查可能影响企业内部控制的潜在系统性失效风险。在此背景下，审计测试自动化的需求催生了持续数据审计（continuous data auditing）概念的形成，以及其在企业环境中的项目落地实施。本文基于信息技术与计算机辅助审计技术（Computer Assisted Audit Techniques），评估了构建持续数据审计体系的核心关键问题。研究依托理论基础拟定了四项基本前提，由此衍生出八项命题与十一项关键维度，并通过巴西商业场景下的多案例研究完成了概念验证（proof of concept）。本研究的核心发现为：源自理论基础且经多案例研究结果佐证的持续数据审计构建关键维度，可作为启动持续审计项目及其后续重构的重要指引。