1 |
Complexity of technology use |
There is a limitation in the projects when auditors are faced with IT issues. Especially in the configuration and adoption of tools it is perceived the lack of skill with the theme. |
Pwc (2019Pwc (2019). Competências digitais aumentam a importância e a contribuição da auditoria interna. Estudo sobre a prática da auditoria interna 2019. https://www.pwc.com.br/pt/auditoria/assets/imagens/2019/papel-auditoria-interna-19.pdf https://www.pwc.com.br/pt/auditoria/asse...
); Joshi & Marthandan (2020Joshi, P. L., & Marthandan, G. (2020). Continuous internal auditing: can big data analytics help?. International Journal of Accounting, Auditing and Performance Evaluation, 16(1), 25-42. doi: https://doi:10.1504/ijaape.2020.10676 https://doi:10.1504/ijaape.2020.10676...
). |
IT Competence |
2 |
Core IT skills |
The fundamental skills required of auditors usually revolve around accounting, economics, and auditing. There is a shortage of IT and IT project skills. |
Li, Huang, & Lin (2007Li, S.-H., Huang, S.-M., & Lin, Y.-C. G. (2007). Developing a continuous auditing assistance system based on information process models. Journal of Computer Information Systems, 48(1), 2–13.); Mokhitli & Kyobe (2019Mokhitli, M., & Kyobe, M. (2019, March). Examining factors that impede internal auditors from leveraging information technology for continuous auditing. In 2019 Conference on Information Communications Technology and Society (ICTAS) (pp. 1-6). IEEE.). |
IT Competency e Business Process Understanding |
3 |
Clear definition of requirements and objectives |
Lack of clarity of project objective and development requirements. Absence of pre-established definitions for CA adoption. |
Little explored themes in the literature of this research. |
Requirements Definition (Goal) |
4 |
Investments for developments or acquisition of tools |
Adopting tools can be costly for some organizations. Geographically dispersed entities may have increased adoption costs due to the need to expand resources. |
Farkas & Murthy, 2014; Baksa & Turoff (2010Baksa, R., & Turoff, M. (2010). The current state of continuous auditing and emergency management’s valuable contribution. ISCRAM 2010 - 7th International Conference on Information Systems for Crisis Response and Management: Defining Crisis Management 3.0, Proceedings.). |
Project Governance |
5 |
Lack of standardization of systems and data |
Use of legacy systems, lack of system integration, limited infrastructure, and varied data formats are barriers that directly impact the project. |
Constan & Nastase, 2018; Cardoni et al., 2020; Feung & Thiruchelvam (2020Feung, J. L. C., & Thiruchelvam, I. V. (2020). A framework model for continuous auditing in financial statement audits using big data analytics. International Journal of Scientific & Technology Research, 9, 3416-3434.). |
Data Extraction and Availability |
6 |
Structure and maintain a collaborative environment and scenario (Process and IT) |
Lack of participation, interaction, or resource allocation of professionals from other business and IT managers can make the project unfeasible. |
CBOK, 2015Cangemi, M. P. (2015). Staying a step ahead: Internal audit’s use of technology, The Global Internal Audit Common Body of Knowledge, CBOK 2015 Practitioner Survey, the IIA research Foundation (IIARF).
|
Project Governance |
7 |
Maintenance of tool settings and conditions |
Ensure that the technological tools of the CA project are working to their full potential and are well configured. Changing parameters and conditions of the systems. |
Gotthardt, Koivulaakso, Paksoy, Saramo, Martikainen, & Lehner (2020Gotthardt, M., Koivulaakso, D., Paksoy, O., Saramo, C., Martikainen, M., & Lehner, O. (2020). Current state and challenges in the implementation of smart robotic process automation in accounting and auditing. Journal of Finance and Risk Perspectives.); Feung & Thiruchelvam (2020Feung, J. L. C., & Thiruchelvam, I. V. (2020). A framework model for continuous auditing in financial statement audits using big data analytics. International Journal of Scientific & Technology Research, 9, 3416-3434.) |
Technological Transformation Technology Tools |
8 |
Lack of Project Governance |
Define the proper structure for the project, establish the project governance agents to manage and obtain the necessary resources for the project. |
Temas pouco explorados na literatura desta pesquisa. |
Project Governance |