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Brás, J. C., Pereira, R. F., Fonseca, M., Ribeiro, R. & Bianchi, I. S. (2024). Advances in auditing and business continuity: A study in financial companies. Journal of Open Innovation: Technology, Market, and Complexity. 10 (2)

J. M. Brás et al.,  "Advances in auditing and business continuity: A study in financial companies", in Journal of Open Innovation: Technology, Market, and Complexity, vol. 10, no. 2, 2024

@article{brás2024_1722004516832,
	author = "Brás, J. C. and Pereira, R. F. and Fonseca, M. and Ribeiro, R. and Bianchi, I. S.",
	title = "Advances in auditing and business continuity: A study in financial companies",
	journal = "Journal of Open Innovation: Technology, Market, and Complexity",
	year = "2024",
	volume = "10",
	number = "2",
	doi = "10.1016/j.joitmc.2024.100304",
	url = "https://www.sciencedirect.com/journal/journal-of-open-innovation-technology-market-and-complexity"
}

TY  - JOUR
TI  - Advances in auditing and business continuity: A study in financial companies
T2  - Journal of Open Innovation: Technology, Market, and Complexity
VL  - 10
IS  - 2
AU  - Brás, J. C.
AU  - Pereira, R. F.
AU  - Fonseca, M.
AU  - Ribeiro, R.
AU  - Bianchi, I. S.
PY  - 2024
SN  - 2199-8531
DO  - 10.1016/j.joitmc.2024.100304
UR  - https://www.sciencedirect.com/journal/journal-of-open-innovation-technology-market-and-complexity
AB  - This paper delves into the integration of Intelligent Process Automation within the domain of business continuity auditing, with a focus on the Portuguese banking sector. In an era marked by rapid technological advancement, organizations are increasingly leveraging automation to reinforce operational efficiency and realize substantial cost savings. Concurrently, auditors play a pivotal role in ensuring seamless transitions amid technological transformations to safeguard business continuity. This research endeavors to bridge the realms of business continuity and intelligent automation, culminating in a comprehensive application that streamlines the audit process. The implemented solution encompasses the automation of critical audit activities, including communication, information requests, and final report submissions, liberating auditors from the chains of repetitive tasks. The incorporation of business intelligence augments this automation framework, enabling a meticulous analysis of key performance indicators within the audit department. This ensures a continuous evaluation of the efficacy of the Annual Audit Plan. Empirical validation of this initiative was achieved through surveys conducted with audit teams from four prominent Portuguese banks. The results unequivocally affirm the potential benefits of this implementation, extending invaluable support to management in the decision-making process, while concurrently alleviating auditors of routine tasks inherent to the audit process. This study not only underscores the transformative potential of intelligent process automation in the audit domain but also offers a replicable framework for organizations seeking to fortify their business continuity efforts through technological integration. The findings hold implications for businesses navigating the dynamic intersection of technology and audit practices, providing a blueprint for harnessing automation for enhanced operational resilience.
ER  -