Insígnia 11
5.3. Contribuições de Estudo e /ou Sugestões para Investigações Futuras
Este estudo pode ser o ponto de partida para outras empresas que pretendam implementar nas suas organizações a Auditoria Contínua, uma vez que, sendo este um tema recente, são poucas as empresas que já implementaram as práticas de Auditoria Contínua, principalmente em Portugal.
Esta investigação reforça ainda a importância de um princípio fundamental, para o país e para as organizações, a prevenção dos atos fraudulentos e a sua deteção precoce. Salientando a implementação de medidas de prevenção, maior celeridade na deteção e investigação da fraude.
53
6. Referências Bibliográficas
Alles, M., Brennan, G., Kogan, A., e Vasarhelyi, M. A. (2006). Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens. International Journal of Accounting Information Systems,
7(2), 137-161. doi:http://dx.doi.org/10.1016/j.accinf.2005.10.004
Alles, M. G., Kogan, A., e Vasarhelyi, M. A. (2008). Exploiting comparative advantage: A paradigm for value added research in accounting information systems.
International Journal of Accounting Information Systems, 9(4), 202-215.
doi:http://dx.doi.org/10.1016/j.accinf.2008.06.001
Alles, M. G., Kogan, A., e Vasarhelyi, M. A. (2008). Putting continuous auditing theory into practice: Lessons from two pilot implementations. Journal of Information
Systems, 22(2), 195-214.
Alles, M. G., Kogan, A., e Vasarhelyi, M. A. (2013). Collaborative design research: Lessons from continuous auditing. International Journal of Accounting
Information Systems, 14(2), 104-112.
Ball, R. (2009). Market and Political/Regulatory Perspectives on the Recent Accounting Scandals. Journal of Accounting Research, 47(2), 277-323. doi:10.1111/j.1475- 679X.2009.00325.x
Bose, I., e Anand, P. (2007). On returns policies with exogenous price. European
Journal of Operational Research, 178(3), 782-788.
doi:http://dx.doi.org/10.1016/j.ejor.2005.11.043
Brennan, B. F. (1991). Remarks on marketing ethics. Journal of Business Ethics, 10(4), 255-258.
54
Byrd, J. D., Powell, P., e Smith, D. L. (2013). Health Care Fraud: An Introduction to a Major Cost Issue. Journal of Accounting, Ethics and Public Policy, 14(3).
Chan, D. Y., e Vasarhelyi, M. A. (2011). Innovation and practice of continuous auditing. International Journal of Accounting Information Systems, 12(2), 152- 160. doi:http://dx.doi.org/10.1016/j.accinf.2011.01.001
Che, Y.-K. (1996). Customer return policies for experience goods. The Journal of
Industrial Economics, 17-24.
Coderre, D. (2006). A continuous view of accounts: Royal Canadian Mounted Police auditors ride to the rescue of a complex accounts payable function. Internal
Auditor, 63(2), 25-29.
Cressey, D. R. (1953). Other people's money; a study of the social psychology of embezzlement.
Cube, T. S. (2015). The Global Retail Theft Barometer.
Davis, S., Hagerty, M., e Gerstner, E. (1998). Return policies and the optimal level of “hassle”. Journal of Economics and Business, 50(5), 445-460.
doi:http://dx.doi.org/10.1016/S0148-6195(98)00013-7
Dholakia, R. R., Zhao, M., e Dholakia, N. (2005). Multichannel retailing: a case study of early experiences. Journal of Interactive Marketing, 19(2), 63-74.
Dittenhofer, M. (2001). Internal auditing effectiveness: an expansion of present methods. Managerial Auditing Journal, 16(8), 443-450.
doi:doi:10.1108/EUM0000000006064
Dorminey, J., Fleming, A. S., Kranacher, M.-J., e Riley Jr, R. A. (2012). The evolution of fraud theory. Issues in Accounting Education, 27(2), 555-579.
55
Eisenhardt, K. M. (1989). Building theories from case study research. Academy of
management review, 14(4), 532-550.
El-Masry, E.-H. E., e Reck, J. L. (2008). Continuous online auditing as a response to the Sarbanes-Oxley Act. Managerial Auditing Journal, 23(8), 779-802.
Erickson, M., Mayhew, B. W., e Felix, W. L. (2000). Why Do Audits Fail? Evidence from Lincoln Savings and Loan. Journal of Accounting Research, 38(1), 165- 194. doi:10.2307/2672927
Gonzalez, G. C., Sharma, P. N., e Galletta, D. F. (2012). The antecedents of the use of continuous auditing in the internal auditing context. International Journal of
Accounting Information Systems, 13(3), 248-262.
doi:http://dx.doi.org/10.1016/j.accinf.2012.06.009
Griffis, S. E., Rao, S., Goldsby, T. J., e Niranjan, T. T. (2012). The customer
consequences of returns in online retailing: An empirical analysis. Journal of
Operations Management, 30(4), 282-294.
doi:http://dx.doi.org/10.1016/j.jom.2012.02.002
Groomer, S. M., e Murthy, U. S. (1989). Continuous auditing of database applications: An embedded audit module approach. Journal of Information Systems, 3(2), 53- 69.
Hass, S., Abdolmohammadi, M. J., e Burnaby, P. (2006). The Americas literature review on internal auditing. Managerial Auditing Journal, 21(8), 835-844.
IPAI. (2009). Enquadramento Internacional de Práticas Profissionais de Auditoria Interna
Janakiraman, N., e Ordóñez, L. (2012). Effect of effort and deadlines on consumer product returns. Journal of Consumer Psychology, 22(2), 260-271.
56
Kanellou, A., e Spathis, C. (2011). Auditing in enterprise system environment: a synthesis. Journal of Enterprise Information Management, 24(6), 494-519.
Kuhn Jr, J. R., e Sutton, S. G. (2010). Continuous auditing in ERP system
environments: The current state and future directions. Journal of Information
Systems, 24(1), 91-112.
Levi, M., e Burrows, J. (2008). Measuring the Impact of Fraud in the UK: A Conceptual and Empirical Journey. British Journal of Criminology, 48(3), 293-318.
doi:10.1093/bjc/azn001
Lin, C.-C., Lin, F., e Liang, D. (2010). An analysis of using state of the art technologies
to implement real-time continuous assurance. Paper presented at the Services
(SERVICES-1), 2010 6th World Congress on.
MacNealy, M. S. (1997). Toward better case study research. IEEE Transactions on
professional Communication, 40(3), 182-196.
Masli, A., Peters, G. F., Richardson, V. J., e Sanchez, J. M. (2010). Examining the potential benefits of internal control monitoring technology. The Accounting
Review, 85(3), 1001-1034.
Moeller, R. R. (2009). Brink's modern internal auditing: A common body of knowledge: John Wiley & Sons.
Mollenkopf, D. A., Frankel, R., e Russo, I. (2011). Creating value through returns management: Exploring the marketing–operations interface. Journal of
Operations Management, 29(5), 391-403.
doi:http://dx.doi.org/10.1016/j.jom.2010.11.004
Murthy, U. S., e Groomer, S. M. (2004). A continuous auditing web services model for XML-based accounting systems. International Journal of Accounting
57
Information Systems, 5(2), 139-163.
doi:http://dx.doi.org/10.1016/j.accinf.2004.01.007
O Reilly, A. (2006). Continuous auditing: wave of the future? Corporate Board, 160, 24.
Omoteso, K., Patel, A., e Scott, P. (2008). An investigation into the application of continuous online auditing in the UK.
Pimenta, C. (2009). Esboço de Quantificação da Fraude em Portugal. OBEGEF
Working Papers nº 03.
Rezaee, Z., Elam, R., e Sharbatoghlie, A. (2001). Continuous auditing: the audit of the future. Managerial Auditing Journal, 16(3), 150-158.
Rezaee, Z., Sharbatoghlie, A., Elam, R., e McMickle, P. L. (2002). Continuous auditing: Building automated auditing capability. Auditing: A Journal of Practice &
Theory, 21(1), 147-163.
Rezaee, Z., Sharbatoghlie, A., Elam, R., e McMickle, P. L. (2002). Continuous Auditing: Building Automated Auditing Capability. Auditing: A Journal of
Practice & Theory, 21(1), 147.
Rosenbaum, M. S., e Kuntze, R. (2005). Looking good at the retailer's expense: investigating unethical retail disposition behavior among compulsive buyers.
Journal of Retailing and Consumer Services, 12(3), 217-225.
Roth, J. (2002). Adding value: Seven roads to success: Institute of Internal Auditors Research Foundation.
Santos, C., Sousa, P., Ferreira, C., e Tribolet, J. (2008). Conceptual model for
continuous organizational auditing with real time analysis and modern control theory. Journal of Emerging Technologies in Accounting, 5(1), 37-63.
58
Stock, J. R., e Mulki, J. P. (2009). PRODUCT RETURNS PROCESSING: AN EXAMINATION OF PRACTICES OF MANUFACTURERS,
WHOLESALERS/DISTRIBUTORS, AND RETAILERS. Journal of Business
Logistics, 30(1), 33-+.
Tellis, W. M. (1997). Application of a case study methodology. The qualitative report,
3(3), 1-19.
TÜM, P. K. (2013). Continuous Audit: From the concept towards the implementation.
International Journal of Business and Social Research, 3(7), 1-7.
Vasarhelyi, M. A. (2010). Continuous Assurance for the Now Economy. Rutgers Business School.
Vasarhelyi, M. A., Alles, M., Kuenkaikaew, S., e Littley, J. (2012). The acceptance and adoption of continuous auditing by internal auditors: A micro analysis.
International Journal of Accounting Information Systems, 13(3), 267-281.
doi:http://dx.doi.org/10.1016/j.accinf.2012.06.011
Vasarhelyi, M. A., e Halper, F. B. (1991). The continuous audit of online systems. Paper presented at the Auditing: A Journal of Practice and Theory.
Wood, S. L. (2001). Remote purchase environments: The influence of return policy leniency on two-stage decision processes. Journal of Marketing Research, 38(2), 157-169. doi:10.1509/jmkr.38.2.157.18847
Woodroof, J., e Searcy, D. (2001). Continuous audit: Model development and implementation within a debt covenant compliance domain. International
Journal of Accounting Information Systems, 2(3), 169-191.
doi:http://dx.doi.org/10.1016/S1467-0895(01)00019-7
59
http://www.pgdlisboa.pt/leis/lei_mostra_articulado.php?nid=988&tabela=leis, acedido em 19 de outubro de 2016.
https://www.youtube.com/watch?v=-wmqBQhp4uU, visualizado em 30 de outubro de 2016
http://www.fraudes.org/clipread.asp?CdClip=31917, acedido em 4 de novembro de 2016
http://www.acfe.com/rttn2016/docs/2016-report-to-the-nations.pdf, acedido em 8 de novembro de 2016
http://www.wedotechnologies.com/pt/industrias/raid-7, acedido em 4 de janeiro de 2017
https://www.sonae.pt/fotos/dados_fin/mr_2015_pt_20777761435729fd5391cca. pdf, Relatório de Gestão da SONAE de 2015, acedido em 10 de dezembro de 2016
http://convergecom.com.br/tiinside/18/07/2011/funcionalidade-da-plataforma- de-bi-microstrategy-agiliza-exploracao-de-dados/, acedido em 28 de abril de 2017
https://www.microstrategy.com/br/why-microstrategy, acedido em 28 de Abril de 2017
60