As percepções dos auditores sobre o uso de inteligência artificial na auditoria internaum estudo de caso em auditoria interna de instituições financeiras no Brasil

Resumo

This work is a case study in a large financial institution in Brazil, which aims to analyze auditors' perceptions when using artificial intelligence tools in internal auditing, comparing, when necessary, perceptions from the perspective of auditors, managers and executives. The research question that will guide this work is: What are the perceptions of audit professionals in the financial sector regarding the use of artificial intelligence in audits? There are several studies that highlight the importance of using technologies in the audit function, as a way of providing more dynamism in responding to organizations' risks. This research will contribute to auditors and audit areas that are implementing or intend to implement tools that use artificial intelligence techniques, in terms of expected benefits, challenges, potential use of this technology and main risks, in addition to contributing with real cases about findings relevant during implementation and post-implementation. Artificial intelligence is a promising technology in several industry sectors. The use of Artificial Intelligence (AI) in financial institutions has been increasingly recognized as an essential component for improving operational efficiency, driving innovation and strengthening competitiveness in the financial sector. Several research and academic studies corroborate this view, providing evidence on the importance and benefits of using artificial intelligence in financial institutions. Auditors benefit from the optimization of operational activities, resulting in greater efficiency and coverage. For managers and executives, in addition to operational efficiency, artificial intelligence tools process large volumes of data quickly and accurately, identifying patterns, trends and anomalies that may not be detected in manual analysis. Still in this context, technology allows the adaptation of analyzes to the specific needs of the organization, providing relevant and accessible insights for decision-making in the financial sector. Data security and privacy issues are prominent concerns, especially in an industry as regulated as finance. Furthermore, the lack of qualifications of audit professionals to deal with the complexities of AI is a significant barrier that needs to be overcome.

Ficha do documento

Tipo

Dissertação

Ano

2024

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/35788

Temas

Tecnologia

Palavras-chave

Auditoria internaAuditor internoTecnologiaAutomação de processosInteligência artificialInternal auditInternal auditorTechnologyProcess automationArtificial intelligenceAdministração de empresasAuditoresEmpresas - Inovações tecnológicas