Title: Continuous auditing supported by XBRL: an application on the Brazilian public digital bookkeeping system

Authors: Paulo Caetano Da Silva; José Geraldo Luciano; Clovis Belbute Peres

Addresses: Universidade Salvador (UNIFACS), R. Dr. José Peroba, 251 – Stiep, Salvador – BA, ZIP 41770-235, Brazil ' Universidade Salvador (UNIFACS), R. Dr. José Peroba, 251 – Stiep, Salvador – BA, ZIP 41770-235, Brazil ' Abracicon – Academia Brasileira de Ciências Contábeis, 4 J 5, SAUS - Asa Sul, DF, ZIP 70070-920, Brazil

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.

Keywords: continuous auditing; XBRL; SPED; XBRL GL; continuous monitoring; fiscal and tax data exchanges.

DOI: 10.1504/IJBIR.2022.121541

International Journal of Business Innovation and Research, 2022 Vol.27 No.2, pp.143 - 165

Received: 19 Aug 2019
Accepted: 22 Dec 2019
Published online: 18 Mar 2022 *

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