| Autor: |
Aquino, André Carlos Busanelli de, Lino, André Feliciano, Azevedo, Ricardo Rocha de, Silva, Polyana Batista da |
| Předmět: |
|
| Zdroj: |
Financial Accountability & Management; Aug2022, Vol. 38 Issue 3, p447-467, 21p, 4 Charts |
| Abstrakt: |
As public sector organizations are undergoing a digital transformation, public auditing is increasingly relying on technology to enable it to collect and analyze large amounts of data. We analyze how the introduction and development of digital artifacts in a governmental audit setting end up affording audit practices. Focusing on the introduction of computer‐assisted audit tools and techniques (CAATTs) developed by Courts of Accounts in Brazil, our findings indicate that the digital infrastructure maintained by each Court in Brazil is the material center of a dominant frame of remote compliance audit practice. Besides CAATTs' interface, scripts and algorithms in the infrastructure's backstage also add to the affordance of the digital devices used by auditors—that is, auditors' action possibilities molded by technology. Through interviews with governmental auditors, we provide evidence on how CAATTs afford their practices while showing that auditors are not fully aware of how their skepticism and autonomy are being affected by the introduction of such devices and by the reinforcement of remote audit practice. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
|
|
Nepřihlášeným uživatelům se plný text nezobrazuje |
K zobrazení výsledku je třeba se přihlásit.
|
