Continuous auditing supported by XBRL: an application on the Brazilian public digital bookkeeping system
by Paulo Caetano Da Silva; José Geraldo Luciano; Clovis Belbute Peres
International Journal of Business Innovation and Research (IJBIR), Vol. 27, No. 2, 2022

Abstract: Globalisation virtualised physical boundaries revealing vulnerabilities in the world economy in the face of fraud. Companies need operational, financial and non-financial data requiring credibility, reliability, integrity and availability of information for decision-making processes and for exchanges via the web. To extract and process data from different sources is not a trivial task. A standardisation effort is crucial. XBRL GL taxonomy contributes to the standardisation and can support audit methods and continuous monitoring, which are alternatives to traditional audit methods. This work proposes a data model based on XBRL GL, for SPED projects in the Federal Revenue Service of Brazil. This proposal, although applied to a specific context, can be applied to any other similar environment, i.e., projects for fiscal and tax data exchanges.

Online publication date: Fri, 18-Mar-2022

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