This research performs a systematic review of the literature on the integration of technological solutions in internal auditing, focusing on the application of tools such as data analysis (Analytics), Big Data, Robotic Process Automation (RPA) and other emerging technologies. The aim of the study is to investigate whether existing research presents practical technological solutions that can be applied or adapted in areas of internal audit in different organizations. The literature review covered research published between 2020 and 2024, with an emphasis on the accelerated digitization of audits due to the COVID-19 pandemic. The research initially identified 172 studies, of which 44 were selected after an in-depth analysis. The research concludes that, despite the increasing use of technological tools in internal audits, a large part of the publications focuses on theoretical approaches. Only 27% of the articles analyzed presented technological solutions that can be effectively replicated or adapted for internal auditing. In addition, most research focuses on the audit examination phase, indicating that technology has been more applied at this stage of the audit process. Finally, it is highlighted that studies tend to ignore the practical barriers to access to data by internal auditors, treating data analysis as a naturally accessible process, even though data constitutes the main raw material of auditing.

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Investigating Technological Solutions in Internal Auditing: A Systematic Review of the Literature

  • Alexandre Rodrigues,
  • Liliane Cristina Segura,
  • Rute Abreu

摘要

This research performs a systematic review of the literature on the integration of technological solutions in internal auditing, focusing on the application of tools such as data analysis (Analytics), Big Data, Robotic Process Automation (RPA) and other emerging technologies. The aim of the study is to investigate whether existing research presents practical technological solutions that can be applied or adapted in areas of internal audit in different organizations. The literature review covered research published between 2020 and 2024, with an emphasis on the accelerated digitization of audits due to the COVID-19 pandemic. The research initially identified 172 studies, of which 44 were selected after an in-depth analysis. The research concludes that, despite the increasing use of technological tools in internal audits, a large part of the publications focuses on theoretical approaches. Only 27% of the articles analyzed presented technological solutions that can be effectively replicated or adapted for internal auditing. In addition, most research focuses on the audit examination phase, indicating that technology has been more applied at this stage of the audit process. Finally, it is highlighted that studies tend to ignore the practical barriers to access to data by internal auditors, treating data analysis as a naturally accessible process, even though data constitutes the main raw material of auditing.