Abstract

PEDROSA, Isabel; LAUREANO, Raul M. S.  and  COSTA, Carlos J.. Motivações dos auditores para o uso das Tecnologias de Informação na sua profissão: aplicação aos Revisores Oficiais de Contas. RISTI [online]. 2015, n.15, pp.101-118. ISSN 1646-9895.  https://doi.org/10.17013/risti.15.101-118.

Nowadays all the auditors use Information Technology (IT) in their auditing tasks. Previous research had contributed to improve knowledge on the way auditors are using IT but none included approaches on deep research on the use of IT to execute the techniques recommended in the guidelines defined by professional bodies and motivations to execute it, or has researched if demographic and professional profiles of the auditors are conditioning their motivations. To overcome these limitations, this research main aim, which uses data collected through a questionnaire, is the conclusion that the motivations are not the same for all auditors and, therefore, the frequency of the techniques' execution with IT is also different and defines auditors' profiles that use less IT on their auditing work. With these conclusions, professional bodies can intervene to improve auditors' acceptance and use of technology.

Keywords : Computer-assisted audit techniques; CAATs; Financial auditors; External auditors; Information technology acceptance.

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