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Identificação e avaliação do risco inerente com recurso à inteligência artificial : estudo de caso numa empresa hoteleira
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O presente trabalho visa descrever as atividades realizadas no estágio curricular realizado na DFK & Associados SROC, Lda durante um período de 6 meses, no âmbito do Mestrado de Contabilidade, Fiscalidade e Finanças Empresariais, do Instituto Superior de Economia e Gestão, da Universidade de Lisboa. Adicionalmente, neste trabalho é descrito um caso prático em que foi utilizada uma ferramenta de inteligência artificial, neste caso a versão premium do ChatGPT, para realizar uma tarefa de auditoria relacionada com a identificação e avaliação do risco inerente numa empresa do setor da hotelaria. A literatura aponta para a existência de benefícios e desafios associados à inteligência artificial no domínio da auditoria, existindo evidência de que algumas firmas de auditoria começaram um percurso de forte investimento nesta tecnologia para melhorar os trabalhos de auditoria. A integração da inteligência artificial na auditoria permite uma análise mais abrangente e eficiente dos dados o que pode ajudar na identificação das áreas com maior nível de risco inerente. Ao detetar padrões e exceções, a inteligência artificial contribui para uma melhor avaliação de transações complexas, fortalecendo a compreensão das diferentes áreas de negócio e das vulnerabilidades associadas às mesmas.
The present work aims to describe the activities conducted during a curricular internship at DFK & Associados SROC, Lda, which lasted six months, undertaken as part of the Master's program in Accounting, Taxation, and Corporate Finance at the Lisbon School of Economics and Management, University of Lisbon. In this study, I will present a practical case in which I utilized an artificial intelligence tool, specifically the premium version of ChatGPT, to identify and evaluate inherent risks in a company within the hospitality sector. The application of such AI tools has been growing significantly in our daily routines, with everyone adapting its use according to their specific needs. Although there remains a notable gap concerning the relationship between auditing practices and artificial intelligence, I strongly believe that, if appropriately applied, these tools can significantly enhance the efficiency and speed of audit processes. On both a personal and professional level, the curricular internship represented a clear added value, facilitating my growth as an auditor and providing valuable insights into how diverse businesses across various sectors operate. This experience underscored the importance of teamwork, demonstrating that a well-organized and effectively led team can successfully achieve its established objectives.
The present work aims to describe the activities conducted during a curricular internship at DFK & Associados SROC, Lda, which lasted six months, undertaken as part of the Master's program in Accounting, Taxation, and Corporate Finance at the Lisbon School of Economics and Management, University of Lisbon. In this study, I will present a practical case in which I utilized an artificial intelligence tool, specifically the premium version of ChatGPT, to identify and evaluate inherent risks in a company within the hospitality sector. The application of such AI tools has been growing significantly in our daily routines, with everyone adapting its use according to their specific needs. Although there remains a notable gap concerning the relationship between auditing practices and artificial intelligence, I strongly believe that, if appropriately applied, these tools can significantly enhance the efficiency and speed of audit processes. On both a personal and professional level, the curricular internship represented a clear added value, facilitating my growth as an auditor and providing valuable insights into how diverse businesses across various sectors operate. This experience underscored the importance of teamwork, demonstrating that a well-organized and effectively led team can successfully achieve its established objectives.
Descrição
Trabalho Final de Mestrado, Contabilidade, Fiscalidade e Finanças Empresariais, ISEG, 2025
Palavras-chave
Inherent Risk Artificial Intelligence Audit Risk Risco Inerente Inteligência Artificial Risco de Auditoria