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{"id":14582,"date":"2018-12-07T15:06:12","date_gmt":"2018-12-07T17:06:12","guid":{"rendered":"https:\/\/www.blbbrasil.com.br\/blog\/?p=14582"},"modified":"2024-04-11T09:29:17","modified_gmt":"2024-04-11T12:29:17","slug":"auditoria-tecnologia","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/auditoria-tecnologia\/","title":{"rendered":"A adapta\u00e7\u00e3o da Auditoria Independente \u00e0s tend\u00eancias tecnol\u00f3gicas"},"content":{"rendered":"

As pessoas normalmente t\u00eam diversas opini\u00f5es sobre o papel da auditoria<\/strong><\/a>. Algumas pensam que a auditoria tem o car\u00e1ter exclusivo de detectar fraude, outras para dar credibilidade aos mercados de capitais. Tem aquelas que acreditam que a auditoria \u00e9 uma obriga\u00e7\u00e3o exigida pelos \u00f3rg\u00e3os reguladores e at\u00e9 mesmo aquelas que julgam que audit\u00f3ria \u00e9 exclusiva para grandes empresas ou empresas listadas na bolsa de valores.<\/p>\n

Enfim, as opini\u00f5es s\u00e3o diversas. Algumas assertivas, mas com certeza uma merece aten\u00e7\u00e3o, ou seja, o campo de atua\u00e7\u00e3o da auditoria \u00e9 bastante vasto e deve ser explorado, a fim atender os anseios da sociedade como um todo.<\/p>\n

A responsabilidade da auditoria para o fortalecimento do mercado de capitais<\/strong><\/h2>\n

Confian\u00e7a<\/strong>, sem d\u00favida, sempre foi (e continua sendo) a base para o desenvolvimento e o fortalecimento do mercado de capitais ao redor do mundo.<\/p>\n

O compromisso com a confian\u00e7a envolve desde os administradores de grandes companhias at\u00e9 pequenos investidores que compram os pap\u00e9is dessas mesmas companhias, passando por institui\u00e7\u00f5es financeiras que concedem cr\u00e9ditos para tais entidades, \u00f3rg\u00e3os reguladores etc.<\/p>\n

Nessa cadeia de processo, o auditor \u2013 como os demais participantes \u2013 possui uma grande responsabilidade e, dessa forma, o mesmo segue \u00e0s transforma\u00e7\u00f5es exigidas pelos mercados de capitais, como poderemos ver adiante.<\/p>\n

A evolu\u00e7\u00e3o da auditoria frente \u00e0s novas demandas tecnol\u00f3gicas<\/strong><\/h2>\n

\u00c9 fato que com a primeira Revolu\u00e7\u00e3o Industrial (s\u00e9culo XVIII), a contabilidade foi impulsionada, pois o que era produzido artesanalmente, passou a ser produzido em s\u00e9rie, dado o surgimento das m\u00e1quinas e de parques fabris.<\/p>\n

Consequentemente, a contabilidade precisou controlar as deprecia\u00e7\u00f5es das m\u00e1quinas; ter um sistema de apura\u00e7\u00e3o e controle de estoque; houve maior necessidade de separar os administradores dos investidores; gerar relat\u00f3rios para os s\u00f3cios, administradores, acionistas, governo etc. e, ent\u00e3o, o auditor teve que acompanhar esse impulso.<\/p>\n

Atualmente, com as transforma\u00e7\u00f5es pelas quais estamos passando na 4\u00aa Revolu\u00e7\u00e3o Industrial, momento em que h\u00e1 a uni\u00e3o das inova\u00e7\u00f5es tecnol\u00f3gicas com a velocidade em que vivemos hoje, o mercado anseia informa\u00e7\u00f5es confi\u00e1veis cada vez mais aceleradamente e, para isso, o auditor deve (um grande desafio!) se conectar \u00e0s mudan\u00e7as tecnol\u00f3gicas, ou seja:<\/p>\n