Auditmodel: modelo de representação de processos para auditoria

Abstract

According to ISO (International Organization for Standardization) in 2018 alone, more than one million audits were carried out worldwide. Companies usually seek to automate their processes, but in many cases, audits are still carried out in a traditional, non-automated way, increasing the costs involved in carrying out the audits. The AICPA (American Institute of Certified Public Accountants) has worked on the development of uniform data standards to enable the performance of continuous audits, but the perspective of understanding what steps and guidelines should be considered when performing the audit, studies are scarce. In this work, an audit process representation model, called AuditModel, is proposed. That allows its automation, this model is based on ISO 19011, a standard recommended by the International Accreditation Forum (IAF). In this work, 14 elements are specified, classified in 04 domains, which together make up the model of representation of audit processes. The proposed model of representation of processes makes up for the deficiency of the existence of documentation that helps in the understanding, by software developers, auditors and companies, of how an audit should be carried out. Three processes are mapped and the specified elements are used in order to show how the audit processes should be employed. For validation of the AuditModel, characteristics present in audit tools are identified and a tool, called AuditModelTool, is implemented