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Previous issue date: 2003-07-01 / In this beginning of the century XXI, Brazil reached an incommensurable managerial development, proportionate for the effect in chain of the globalization, going by countless restructurings and reengineeries, taking the extinction of several tasks, with objective of accompanying what it happens in the world, ending, mainly, with the bureaucratization that our settled business foundations, leverage the speed of the information and of the electric outlet of decision on behalf of the Society, besides the placement of the national company in the global competitive market. With the change of the atmosphere and of the needs of the companies, the audit services rendered was forced to accompany this evolution on behalf of your subsistence, fact that generated the development of the accounting class, as the improvement of the quality in the services rendered and the progresses of your legislation. This new atmosphere brought new perspectives, the simple execution of the contracted task became the minimum and the excellence in the service installment it became the indispensable, the contracted and it stopped being it "non-participative" with specific and limited functions to become a collaborator in the creation of new ideas, contributing to the improvement of the atmosphere and of the system of information, acting as facilitator in the visualization of the tools " for electric outlet of decisions, as well as, suggesting alternative roads to find the best solution. To reach this status, the technological evolution of the audit atmosphere it was vital, providing the automation of your processes, generating an evolution of the traditional auditor's profile-that that corroborates the information of the financial demonstrations to emit your opinion-for an ally that contributes to the improvement of the company, seeking the mutual growth. Through the field research, this work can reach your objectives, making a mapping of the current situation on the use tools auditing "Computer Audit Techniques and Tools - CAATs" - to help of the financial statement review by audits' company, seeking to heal the audit customers' needs, supporting the concern of the companies of independent audit in they automate your work stages, creating space for the creation of talents, properly valued by the acquired knowledge. In add the objective of this work is to provide to the literary atmosphere before not the compilation of information available to the interested ones in the subject. / In this beginning of the century XXI, Brazil reached an incommensurable managerial development, proportionate for the effect in chain of the globalization, going by countless restructurings and reengineeries, taking the extinction of several tasks, with objective of accompanying what it happens in the world, ending, mainly, with the bureaucratization that our settled business foundations, leverage the speed of the information and of the electric outlet of decision on behalf of the Society, besides the placement of the national company in the global competitive market. With the change of the atmosphere and of the needs of the companies, the audit services rendered was forced to accompany this evolution on behalf of your subsistence, fact that generated the development of the accounting class, as the improvement of the quality in the services rendered and the progresses of your legislation. This new atmosphere brought new perspectives, the simple execution of the contracted task became the minimum and the excellence in the service installment it became the indispensable, the contracted and it stopped being it "non-participative" with specific and limited functions to become a collaborator in the creation of new ideas, contributing to the improvement of the atmosphere and of the system of information, acting as facilitator in the visualization of the tools " for electric outlet of decisions, as well as, suggesting alternative roads to find the best solution. To reach this status, the technological evolution of the audit atmosphere it was vital, providing the automation of your processes, generating an evolution of the traditional auditor's profile-that that corroborates the information of the financial demonstrations to emit your opinion-for an ally that contributes to the improvement of the company, seeking the mutual growth. Through the field research, this work can reach your objectives, making a mapping of the current situation on the use tools auditing "Computer Audit Techniques and Tools - CAATs" - to help of the financial statement review by audits' company, seeking to heal the audit customers' needs, supporting the concern of the companies of independent audit in they automate your work stages, creating space for the creation of talents, properly valued by the acquired knowledge. In add the objective of this work is to provide to the literary atmosphere before not the compilation of information available to the interested ones in the subject. / Neste in??cio do s??culo XXI, o Brasil alcan??ou um desenvolvimento empresarial incomensur??vel, proporcionado pelo efeito em cadeia da globaliza????o, passando por in??meras reestrutura????es e reengenharias, levando a extin????o de diversas tarefas, com o objetivo de acompanhar o que acontece no mundo, acabando, principalmente, com a burocratiza????o que enra??za nossos alicerces de neg??cio, acelerando a velocidade da informa????o e da tomada de decis??es em prol da entidade, al??m da coloca????o da empresa nacional no mercado competitivo global. Com a mudan??a do ambiente e das necessidades das empresas, a presta????o de servi??os de auditoria foi for??ada a acompanhar esta evolu????o em prol de sua subsist??ncia, fato que gerou o desenvolvimento da classe cont??bil, com melhoria da qualidade na presta????o de servi??os e avan??os da legisla????o pertinente. Este novo ambiente trouxe novas perspectivas, a simples execu????o da tarefa contratada passou a ser o m??nimo e a excel??ncia na presta????o de servi??o passou a ser o indispens??vel, com o contratado deixando de ser o "n??o participativo" com fun????es espec??ficas e limitadas para se tornar um colaborador na cria????o de novas id??ias, contribuindo para a melhoria do ambiente e do sistema de informa????es, agindo como facilitador na visualiza????o das ferramentas para tomada de decis??es, bem como sugerindo caminhos alternativos para encontrar a melhor solu????o. Para alcan??ar este status, a evolu????o tecnol??gica do ambiente de auditoria foi vital, proporcionando a automatiza????o de seus processos, gerando uma evolu????o do perfil do auditor tradicional - aquele que corrobora as informa????es das demonstra????es financeiras para emitir sua opini??o - para um aliado que contribui para a melhoria da empresa, visando o crescimento m??tuo. Por meio de pesquisa de campo, este trabalho pode alcan??ar seus objetivos, efetuando um mapeamento da situa????o atual sobre o uso das ferramentas de auditoria "Computer Audit Auxiliary Techniques and Tools - CAATs" - pelas empresas de auditoria no aux??lio da revis??o das demonstra????es financeiras, visando sanar as necessidades dos clientes de auditoria, dando apoio ??s empresas de auditoria independente em seu esfor??o de automatiza????o das etapas de trabalho, criando espa??o para a cria????o de talentos, devidamente valorizados pelo conhecimento adquirido. Adicionalmente, este trabalho tem como objetivo proporcionar ao ambiente liter??rio a compila????o de informa????es antes n??o dispon??veis aos interessados.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/584 |
| Date | 01 July 2003 |
| Creators | Barros, Marcelo Gomes de |
| Contributors | Pereira, Anisio Candido, Galegale, Napole??o Verardi, Gil, Antonio de Loureiro |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Controladoria e Contabilidade Estrat??gica, FECAP, BR, - |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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