Please use this identifier to cite or link to this item: http://hdl.handle.net/10071/26221
Author(s): Andrade, Victor Gomes
Advisor: Costa, Renato Jorge Lopes da
Gonçalves, Rui Alexandre Henriques
Date: 20-May-2022
Title: The role of intelligent systems in financial auditing and financial fraud
Reference: Andrade, V. G. (2021). The role of intelligent systems in financial auditing and financial fraud [Dissertação de mestrado, Iscte - Instituto Universitário de Lisboa]. Repositório Iscte. http://hdl.handle.net/10071/26221
Keywords: Financial auditing
Artificial intelligence
Big data
Internet of things
Abstract: Intelligent systems have become increasingly prominent in the current competitive and changing corporate atmosphere. Although people in firms still handle many jobs, intelligent systems will become more prominent in the short/medium future and will execute everyday jobs presently executed by people considerably more effectively. Businesses must adapt and consider how human and intelligent systems skills might be combined. This study focuses on the financial auditing profession since these individuals devote a lot of time doing repetitive tasks that intelligent technologies can straightforwardly and swiftly execute. This study investigates the influence of Artificial Intelligence, Big Data, and the Internet of Things on this profession. As per the survey, financial auditors understand that intelligent systems are the way to go as a tool to help them perform their jobs, but they are still concerned to change. Employing these systems in daily financial auditing tasks is seen as having a lot of benefits by these professionals and intelligent systems professionals, but there are still some barriers to overcome. Regardless of the circumstances, intelligent systems will significantly influence financial audits.
Department: Departamento de Marketing, Operações e Gestão Geral
Degree: Mestrado em Gestão de Empresas
Peerreviewed: yes
Access type: Open Access
Appears in Collections:T&D-DM - Dissertações de mestrado

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