AuditModel: A Model for Representation of Continuous Audit Processes Based on ISO 19011

  • Allison Ramon Araújo de Santana PPGCOMP – UNIFACS (Universidade Salvador)
  • Paulo Caetano da Silva PPGCOMP – UNIFACS (Universidade Salvador)
Keywords: AuditModel, Continuous Auditing, Audit Process Representation Model, ISO 19011, Audit Information Systems

Abstract

Objective of the study: The objective of this article is to propose a model of representation of audit processes that allows its automation, this model is based on ISO 19011, a standard recommended by the International Accreditation Forum (IAF). Methodology / approach: A study was carried out on the standardization of continuous audit processes. ISO 19011 was used as a reference to define the elements of the proposed model. After an analysis in the sections of the standard, sections 05 (establishing objectives of the audit program) and section 06 (conducting the audit) were selected to compose this work. Originality / relevance: The article contains quantitative data related to the performance of audits in Brazil and some limitations for carrying out audits. Through the model, the work makes up for the deficiency of the existence of documentation that helps the understanding, by software developers, auditors and companies, of how an audit should be carried out. It is expected to facilitate the development of audit software with the proposed model. Main results: 14 elements are specified, classified in 4 domains, which together make up the model for representing audit processes. A process is mapped and the specified elements are used to show how the audit processes are to be employed. Theoretical / methodological contributions: It seems feasible to use the methodology in different organizations, it is enough to understand the proposed model, internally map the processes to be audited and apply the concepts described in this work as an example.

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Published
2021-02-26
Section
Articles