We are pleased to invite the academic and business community to submit their papers to  WICTA'2021
(9th edition of WICTA, Special Interest Group on ICT for Auditing & Accounting)
, included on CISTI 2021, to be held between the 23th and 26th of June 2021, at Chaves, Portugal.

Authors are encouraged to submit original contributions. Topics of interest include any area related to ICT challenges on AUDITING & ACCOUNTING. Among others:

1.     Computer-Assisted Audit Tools (CAATs): Acceptance and Adoption, Use and Impacts

2.     New Trends on Auditing & Accounting Profession: Big Data, Artificial Intelligence and Data Analytics

3.     Audit, Risk, and Control in Information Systems

4.     Fraud and Anomalies’ Detection: Data Analytics

5.     Accounting & Tax Report and Compliance

6.     Digital Transformation in Accounting & Auditing

7.     Open Source SW and Statistical Techniques and Tools

8.     Continuous Auditing and Embedded Audit Modules in ERPs

9.     Auditing & Accounting in New Contexts: Cloud, Mobile Device, Social Networks, Blockchain, Gamification and Cryptocurrency

10.  Audit and Information Quality

11.  Agile Auditing & Accounting

12.  Auditing & Accounting Robotic Process Automation

13.  Data Requirements and Data Quality

14.  Reporting and Monitoring: Dashboards and other Tools

15.  Case Studies: Uncovering Complex Accounting & Auditing Issues


Keynote session with our Honorary Chair:

Insights from “Observatorio Español BIDA”: Big data, Inteligencia artificial y Data Analytics


Enrique Bonsón, Presidente de la Comisión AECA de Nuevas Tecnologías

Full Professor of Financial Economics and Accounting, University of Huelva, Spain


Submission: Papers will be accepted in Portuguese, English and Spanish.

Format guidelines http://cisti.eu/2017/images/templates.zip

Although submissions shall be done using PDF file format, camera ready versions of the accepted papers must be delivered in MS Word format.

Submissions must be done using EasyChair choosing “WICTA – Special Interest Group on ICT for Auditing & Accounting” until February 28, 2021.

Papers accepted, depending on its type, full (6 pages) or short (4 pages), will be submitted for inclusion/indexing into IEEE XPlore, Web of Science (ISI), SCOPUS, EI-Compendex, INSPEC and Google Scholar.


Important dates:

Paper submission: February 28 March 14, 2021

Notification of paper acceptance: March 28 April 4, 2021

Deadline for final versions and conference registration: April 11, 2021

CISTI 2020: June 23-26, 2021

WICTA 2020: June 25, 2021


Conference chairs:

Isabel Pedrosa, ISCAC-IPC, PT (Co-Chair) (This email address is being protected from spambots. You need JavaScript enabled to view it.), +351967016425 (WhatsApp)

Raul Laureano, ISCTE-Instituto Universitário de Lisboa, PT (Co-Chair) (This email address is being protected from spambots. You need JavaScript enabled to view it.),

Rui Pedro Marques, ISCA, Universidade de Aveiro, PT (Invited Chair) (This email address is being protected from spambots. You need JavaScript enabled to view it. )

Enrique Bonsón, University of Huelva, ES (Honorary Chair)


Organizing Committee (in alphabetic order):

Carlos J. Costa, ISEG, Universidade de Lisboa, PT

Isabel Pedrosa, ISCAC-IPC, PT

Manuela Aparicio, NovaIMS, PT

Raul Laureano, ISCTE-Instituto Universitário de Lisboa, PT

Rui Pedro Marques, ISCA, Universidade de Aveiro, PT


Program Committee (in alphabetic order):

Aidi Ahmi, Universiti Utara Malaysia, MY

Alexandre Silva, ISCAC-IPC, PT

Ana Zorio Grima, Universidad de Valencia, ES

Ann Svensson, University West, Trollhättan, SE

Arif Onan, Hacettepe University, TR

Bernabé Escobar Pérez, Universidad de Sevilla, ES

Bruno Horta Soares, GOVaAS.com, ISACA Lisbon Chapter, PT

Carlos J. Costa, ISEG, Universidade de Lisboa, PT

Carlos Barros, ISCAC-IPC, PT

Carlos Santos, ISCA, Universidade de Aveiro, PT

Cláudio Pais, ISCTE-Instituto Universitário de Lisboa, PT

Daniel Taborda, Universidade de Coimbra, PT

Daniela Monteiro, Pontes Batista & Associados SROC, PT

Deniz Appelbaum, Montclair State University, USA

Dessalegn Mihret, University Australia, AU

Elcelina Silva, Universidade de Cabo Verde, CV

Evelio Hernández Pascual, UAGRM, BO

Enrique Bónson, Universidad de Huelva, ES

Fátima Geada, Instituto Português de Auditoria Interna, PT

Fernanda Alberto, ISCAC-IPC, PT

Filipe Pontes, OBEGEF (Observatório de Economia e Gestão da Fraude), IPAI, PT

Filipe de Sá-Soares, Universidade do Minho, PT

Francisco Guimarães, Universidade de Évora, PT

Francisco Lavrador Pires, Bettertech, PT

Francisco Valencia Duque, Universidad Nacional de Colombia, CO

Gonçalo Rodrigues Cadete, ISACA Lisbon Chapter, PT

Halil Yurdugül, Hacettepe Üniversitesi, TR

Helena Inácio, ISCA, Universidade de Aveiro, PT

Heriberto Suarez, Universidad de Las Palmas de Gran Canaria, ES

Hotniar Siringoringo, Gunadarma University, ID

Isabel Pedrosa, ISCAC-IPC, PT

Isabel Pereira, ESECS-IPL, PT

Izabela Maciejewska, University of Lodz, PL

Joana Leite, ISCAC-IPC, PT

Joanna Hernik, West Pomeranian University of Technology, PL

José Luís Martins, ESTG, IPLeiria

Jorge Bernardino, DEIS-ISEC, IPC, PT

Laura Alcaide Muñoz, University of Granada, ES

Louis Smidt, Tshwane University of Technology, ZA

Luís Montanha Rebelo, ISACA Lisbon Chapter, IPAI - IIA Portuguese Chapter, PT

Makarand Upadhyaya, University of Jazan, ZA

Manuel Pedro Rodríguez Bolívar, Universidad de Granada, ES

Manuela Aparicio, NovaIMS, PT

María de Mar Miras Rodríguez, Universidad de Sevilla, ES

María Antonia García Benau, Universidad de Valencia, ES

Maria Georgina Morais, IPAI e ISCAC-IPC, PT

María Hallo, Escuela Politécnica Nacional, Ecuador, EC

Maria do Rosário Veiga, Instituto Universitário de Lisboa (ISCTE-IUL), PT

María Teresa Fernández Rodríguez, Universidad de Vigo, ES

Marius POPA, Academy of Economic Studies, RO

Márcia Santos, ISCTE-Instituto Universitário de Lisboa, PT

Miguel Mira da Silva, Instituto Superior Técnico, ISACA Lisbon Chapter, PT

Miklos A. Vasarhelyi, Rutgers Business School, USA

Nuno Baptista, WIS4, PT

Nurettin Simsek, Ankara University, TR

Paulo Dias, Instituto Universitário de Lisboa (ISCTE-IUL), PT

Paulo Gomes, ISACA Lisbon Chapter, PT

Paulo Gomes, IIA Brasil, BR

Philna Coetzee, Tshwane University of Technology, ZA

van der Nest, Tshwane University of Technology, ZA

Raquel Garde Sanchez, University of Granada, ES

Raul Fernandes, ACRC SROC, PT

Raul Laureano, ISCTE-Instituto Universitário de Lisboa, PT

Rui Pedro Marques, ISCA, Universidade de Aveiro, PT

Sérgio Moro, Instituto Universitário de Lisboa (ISCTE-IUL), PT

Sérgio Pontes, Pontes, Baptista & Associados, SROC, Lda, PT

Sunder Gee, ZAP Consulting Ltd, CA

Susana Jorge, University of Coimbra, PT

Tatiana Antipova, Institute of Certified Specialists, Perm, RU

Vasco Pereira, DEI - FCTUC, PT


History (previous editions):

WICTA 2020 – Seville, Spain

·       Ana Miranda & Paulo Dias (2020), Empirical Research on Tax Havens, years 2008 to 2018

·       Isabel Maldonado, Carlos Pinho & Miriam Claudio(2020), Big Data and Financial Auditing in Portugal

·       Cláudio Pais (2020), The consequences of key audit matters on users: a literature review

·       Ana Patrícia Silva & Rui Pedro Marques (2020), A Relação entre a Adoção de Sistemas ERP e a Maturidade da Auditoria Interna

·       Helena Inácio, Rui Pedro Marques, Bruno Amaral & Carla Dias (2020), Análise Comparativa do Uso de Ferramentas Tecnológicas no Suporte à Auditoria pelos Auditores Internos e Externos em Portugal

·       Leonardo Rodrigues, Paulo Dias & Márcia Cadete (2020), A Utilização de Instrumentos Fiscais para Desencorajar O Consumo De Açúcar

·       Inna Sousa Paiva, Paulo Dias & Miguel Palma (2020), Manipulação de Resultados e Governo das Sociedades: Empresas não cotadas Portuguesas

·       Filipe Rigueira, Jorge Bernardino & Isabel Pedrosa (2020), Extração de informação de ficheiros de log: Utilizando programação Python e a Ferramenta Tableau

·       Tiago Nunes, Joana Leite & Isabel Pedrosa (2020), Automação Inteligente de Processos: um Olhar sobre o Futuro da Auditoria

·       Isadora Lima, Isabel Pedrosa & Sónia Rito (2020), A Segurança da Informação nas Sociedades de Revisores Oficiais de Contas Portuguesas

·       Bruno Couceiro, Isabel Pedrosa & André Marini (2020), Estado da Arte da Inteligência Artificial no contexto da Auditoria Interna

·       Andreia C. P. Sanz, Raul M. S. Laureano & Luís M. S. Laureano (2020), Dashboard para monitorizar falhas de energia numa rede elétrica inteligente


WICTA 2019 – Coimbra, Coimbra Business School – ISCAC, Portugal

Adriana Nunes, Helena Inácio e Rui Pedro Marques (2019) Benford's Law and fraud detection in Portuguese enterprises

Ana Lavrador & Raul M. S. Laureano (2019) Dashboard to Monitor Performance of an Hotel in the Financial Perspective

Ana Morais, Cristina Gaio & Daniela Monteiro (2019) The Audit Oversight in European Union

Ana Serralheiro & Georgina Morais (2019) The Quality Systems' Certification in the Framework of ISO and A3ES and the Importance of the Involvement of Audit

André Lousa, Isabel Pedrosa & Jorge Bernardino (2019) Evaluation and Analysis of Business Intelligence Data Visualization Tools

Bruno Amaral, Rui Pedro Marques & Helena Inácio (2019), The Use of Computer-Assisted Audit Tools in Portuguese Statutory Auditors' Work

Catarina Lopes, Tatiana Santos & Georgina Morais (2019), The Internal Audit in the Municipalities in Portugal - State of the Art

Cláudio Pais (2019) The Impact of the Dimension of the Audit Firm on the Cost of Debt of the Small Portuguese Companies with Voluntary Audit

Daniela Fonseca & Paulo Dias (2019) The Impact of the New Tax Framework for Corporate Financing of 2013 on Leverage

Dília Bernardino, Isabel Pedrosa & Raul M. S. Laureano (2019) Data Analytics to Detect Anomalies and Fraud Using the SAFT-PT File

Evandro Guimarães & Fernando Belfo (2019) Model of Acceptance and Use of Information Technology

Isabel Maldonado, Carlos Pinho, Carla Azevedo Lobo (2019), Determinant Factors of External Audit Opinion Modification in Portuguese Municipalities

João Domingos, Ana Amaro & J. Carvalho (2019), Waste Control in Catering Company: decision tools and dashboards

José Antunes (2019) Data Analytics and Computer-Assisted Audit Tools' use in Practical Contexts: The Case Study of the Management of Users' Current Accounts in a Residential Structure for the Elderly - ERPI

Louis A. Smidt, D.P. van der Nest, L. Steenkamp, D.S. Lubbe, Aidi Ahmi (2019), An assessment of the purpose of the use of Generalised Audit Software:A perspective of Internal Audit Functions in Australia

Karen Stefany Sandoval-Mora, Pablo Alejandro Quezada-Sarmiento, Mónica Patricia Mayorga – Diaz, (2019), Importance of the Adoption and Application of International Financial Reporting Standards IFRS in the Business Context

Kostyantyn Stefanyshyn, Paulo Dias (2019), The Effect of Liquidity Ratios on Earnings Management: Portuguese Listed Firms Case

Maksim Goman, Stefan Koch (2019), Multiplicative Criteria Aggregation Technique for Risk-Based Audit Planning

Maria Albertina Barreiro Rodrigues & Ana Isabel Morais (2019) A Geographical Comparison of Assurance on Integrated Reporting

Tatiana Antipova (2019) Public Sector Performance Auditing


WICTA 2018 – Caceres, University of Caceres, Spain

Ana Serralheiro & Georgina Morais (2018) O Anexo SL, os sistemas integrados de gestão e consequentes desafios para auditoria interna - Caso das empresas da região centro

Andreia Pereira, Bruno Cardoso & Raul Laureano (2018) Business Intelligence for Business Intelligence: Performance and Sustainability Measures in an ETL Process

Carla Dias & Rui Pedro Marques (2018) The use of computer-assisted audit tools and techniques by Portuguese internal auditors

Carlos Zumba-Vásquez, Diana García-Peláez & Francisco Bolaños-Burgos   (2018) Propuesta de un marco de trabajo para la auditoria interna a la gestión de servicios del departamento de TI

Daniela Crispim & Cláudio Pais (2018) Auditoria voluntária e a gestão dos resultados: o caso das pequenas empresas portuguesas

Diana Guimarães, Helena Inácio & Rui Pedro Marques (2018) A Relação da Auditoria Interna com o Endividamento nos Municípios Portugueses

Dília Bernardino, Isabel Pedrosa & Raul M. S. Laureano (2018) Métodos analíticos para auditoria e deteção de anomalias/fraude

Elcelina Silva & Bruno H. Soares (2018) Recomendações do COBIT 5 para a garantia da Segurança de Informações das organizações com serviços suportadas em Nuvem

Helena Inácio & Rui Pedro Marques  (2018) Analysis of the Research on Internal Control in Enterprise Resource Planning Systems

Joana Leite & Alexandre Silva (2018) Computing Prediction Intervals with CAATTs: Implementation in CaseWare IDEA and complemented in R Project software

Márcia Santos, Raul M. S. Laureano & Carlos Albino (2018) How Tax audit and Tax advisory can benefit from Big Data Analytics Tools

Maria Inês Vieira, Raul M. S. Laureano & Isabel Pedrosa (2018) Monitorização do desempenho através de Dashboards

Paulo Dias & Inna Paiva (2018) Are auditors attenuate earnings management in private companies? The effect of economic adjustment programes

Pedro de Abreu, Carlos Costa & Manuela Aparício    (2018) Blockchain technology in the auditing environment

Pedro Lourenço, Raul M. S. Laureano & Luís Laureano (2018) O Contributo da Auditoria Interna para a Gestão das Organizações: a Perspetiva dos Órgãos de Gestão

Rebeca Pereira, Rui Cardoso, Isabel Pedrosa & Paulo J. P. Gomes (2018) Gestão de Risco na Receção de Mercadorias e o uso de um Sistema Integrado de Gestão

Sofia Félix, Georgina Morais & Joana Fonseca (2018) O papel da auditoria interna no apoio à implementação do Regulamento Geral de Proteção de Dados – Estudo de caso nas Comunidades Intermunicipais de Coimbra e Viseu

Tânia Correia, Isabel Pedrosa & Carlos J. Costa (2018) Software Open Source em Auditoria

Tatiana Antipova (2018) Using blockchain technology for government auditing


WICTA 2017 – Lisbon, ISCTE – Instituto Universitário de Lisboa, Portugal

Carlos Prazeres & Cláudio Pais (2017) A qualidade de auditoria e as caraterísticas das firmas de auditoria em Portugal

Cláudio Neto (2017) Utilização de CAATs em auditorias de segurança: análise de logs de acesso a servidor web

Elcelina Silva (2017) Aplicação de Text Mining na Deteção de Evidências de Fraude em Documentos de Texto

Maria Albertina Rodrigues, Ana Morais & Cláudia Ribeiro (2017) Relatórios de garantia de fiabilidade no Relato Integrado. Assurance on Integrated Reporting

Pablo Quezada, Patricia Chango-Cañaveral, Vaneza Benavides-Cordova, Luis Jumbo-Flores, Luis Barba-Guamán & Carlos Calderon-Cordova (2017) Referent Framework to government of IT using standards: COBIT5 and ISO 38500

Paulo Dias (2017) O efeito da auditoria nas correções fiscais

Pedro Lourenço, Ana Pires & Raul M. S. Laureano (2017) O Contributo da Auditoria Interna para a Gestão das Organizações

Rui Pedro Marques & Carlos Santos (2017) Research on Continuous Auditing - A Bibliometric Analysis

Sofia Felix & Georgina Morais (2017) Integrated Reporting and Internal Auditing Exploratory Study in the InterMunicipal Community of the Coimbra Region

Tatiana Antipova (2017) Fraud Prevention by Government Auditors

Vanessa Vieira, Isabel Pedrosa & Bruno H. Soares (2017) Big Data & Analytics e requisitos mínimos de controlo: uma abordagem usando entrevistas a especialistas em Auditoria



WICTA 2016 – Las Palmas, Spain

Evélio Hernandez (2016) Continuous auditing to manage risks in payroll

Francisco V. Duque (2016) Continuous audit. A new paradigm of audit?

Nuno Baptista (2016) SIPTA: Informatic system for working papers in auditing: Using online CAATTs

Raul M. S. Laureano & Isabel Pedrosa (2016) Computer-assisted audit tools in verification tasks: Implementation in Microsoft Excel and in CaseWare IDEA

Rui Pedro Marques & Carlos Santos (2016) Information System with Internal Control on Business Processes: An Approach Based on Organizational Engineering Framework

Tatiana Antipova, Lidiia Shestakova & Margarita Melnik (2016) Computer-assisted factor analysis of university performance indicators

Tiago Coelho & Carlos Gouveia (2016) Utilização de Tecnologias de Informação em Auditoria em contextos práticos: o caso de estudo da gestão da assiduidade numa empresa

Vanessa Vieira, Isabel Pedrosa & Bruno H. Soares (2016) Big data & analytics: Minimum control requirements: A proposal on literature review


WICTA 2015 – Aveiro, Universidade de Aveiro, Portugal

Evélio Hernandez (2015) Application of technical computer assisted audit in the prevention and detection of fraud

Francisco Guimarães, Carlos P. Caldeira & Paulo Quaresma (2015) Information audit based on ontology

Isabel Pedrosa, Carlos J. Costa & Raul M. S. Laureano (2015) Motivations and limitations on the use of information technology on statutory auditors' work: An exploratory study

Isabel Pedrosa, Carlos J. Costa & Raul M. S. Laureano (2015) Use of information technology on statutory auditors' work: New profiles beyond Spreadsheets' users

Izabela Maciejewska (2015) Computer-assisted audit tools in relation with International standard on quality control 1 (ISQ1)


WICTA 2014 – Barcelona, Spain

Arif Onan, Eda Gürlen & Sevgi Turan (2014) Do Moodle Reports and Logs Meet the Needs of Educational Supervision?

Louis Smidt, D.P. van der Nest & Dave Lubbe (2014) The use of sampling and CAATs within internal audit functions in the South African banking industry

Raquel Garde Sanchez, Laura Alcaide Muñoz & Manuel R. Bolívar (2014) ¿Las Entidades de Fiscalización Españolas están Cumpliendo con las Mejores Prácticas de Transparencia y Rendición de Cuentas?

Rui Pedro Marques, Henrique Santos & Carlos Santos (2014) Management of Internal Control Mechanisms in ERP for Continuous Monitoring Purposes


Organized by:


 Isabel Pedrosa, Co-Chair, ISCAC-IPC, PT

 Raul Laureano, Co-Chair, ISCTE-Instituto Universitário de Lisboa, PT


 Rui Pedro Marques, Invited Chair, ISCA, Universidade de Aveiro, PT


 Enrique Bonsón, Honorary Chair, University of Huelva, ES


We are counting on you!

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