| Title: |
Implementation of Continuous Audit on the Brazilian Navy Payroll. |
| Authors: |
de Freitas, Marcelo Machado1 (AUTHOR); Codesso, Mauricio2 (AUTHOR); Augusto, André Luiz Rodrigues3 (AUTHOR) |
| Source: |
Journal of Emerging Technologies in Accounting. Fall2020, Vol. 17 Issue 2, p157-171. 15p. 3 Diagrams, 2 Charts, 1 Graph, 1 Map. |
| Subject Terms: |
*INTERNAL auditing; *PAYROLLS; *INTERNAL auditors; *PAYROLL software; NAVIES |
| Abstract: |
The present research describes the continuous audit implementation process in the Brazilian Navy (BN) payroll system, which encompasses approximately 220,000 individuals. Continuous audit proved to be an excellent methodology for internal audit, improving audit quality and timeliness. Third-party databases from other governmental organizations were used to improve the audit work. Internal auditors were able to make agreements to access other government organization databases to verify Brazilian Navy payroll information. The case provides real situations, challenges, and forward-looking perspectives on the use of continuous audit tools and methods in governmental organizations. In recent years, continuous audit enabled internal auditors to increase the scope of the audit, bringing to light multiple events that had not been revealed by traditional audit techniques. [ABSTRACT FROM AUTHOR] |
| : |
Copyright of Journal of Emerging Technologies in Accounting is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) |
| Database: |
Business Source Premier |