We are pleased to invite the academic and business community to submit their papers to  WICTA'2019 (6th edition of WICTA, Special Interest Group on ICT for Auditing), to be held at Instituto Superior de Contabilidade e Administração de Coimbra, Portugal, between the 19th and 22nd of June 2019.

 

Authors are encouraged to submit original contributions. Topics of interest include any area related to auditing challenges and ICT on auditing. In particular:

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

2.       New Trends on Auditing and Challenges on Auditing Profession

3.       Audit, Risk, and Control in Information Systems

4.       Fraud Prevention and Anomalies’ Detection: Data Analytics, Data Mining and Text Mining

5.       Standard Audit Files applied on Reporting Obligation Compliance and Tax Authorities Audits

6.       E-auditing and Tax Administrations

7.       Open Source CAATs and Statistical Techniques and Tools

8.       Continuous Auditing and Embedded Audit Modules in ERPs

9.       Auditing in New Contexts: Big Data, Cloud, Mobile Devices and Social Networks

10.   Models for Evaluation of Financial Instruments

11.   Internal Controls & Automation

12.   Auditing and Performance Management in the Public Sector

13.   Computer-Assisted Audit Tools and Techniques (CAATT) and IT Governance

14.   Data Requirements, Data Quality, and Audit Quality

15.   Monitoring in Real Contexts: Dashboards and other Tools

 

The Organization of the WICTA’2019 is aware of the challenges of Information and Communication Technologies for Auditing purposes. Therefore, this year main aim is to organize a full day with Scientific contributions and a Keynote Speaker, a Professional session and 2 “hands on software” mini-courses.

Papers accepted, depending on its type, will be available in the IEEE Xplore Digital Library and will be sent for indexing in ISI, Scopus, EI, INSPEC and Google Scholar. Papers must comply with the format standard and be written in Portuguese, Spanish or English. The best papers will be selected and invited for publication, as extended versions, in English, in journals and/or books (to be announced soon).

 

Paper submission via Easychair until: March 7, 2019

 

 

 

Organized by:

 

WICTA’2019 Organizing Committee:
Isabel Pedrosa, ISCAC-IPC, PT (Chair)

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

Francisco Bolaños-Burgos, Univ. Espirito Santo, EC

Manuela Aparicio, ISCTE-Instituto Universitário de Lisboa, PT

Márcia Santos, ISCTE-Instituto Universitário de Lisboa, PT

Raul Laureano, ISCTE-Instituto Universitário de Lisboa, PT

Rui Pedro Marques, ISCA, Universidade de Aveiro, PT

 

We are counting on you!

e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

 

 

 

 

         


 

WICTA’2019 - 6th edition of Special Interest Group on ICT for Auditing

Submission: https://easychair.org/conferences/?conf=cisti2019workshops

 

Call for Papers

We are pleased to invite the academic and business community to submit their papers to WICTA'2019 (6th edition of Special Interest Group on ICT for Auditing), to be held at Instituto Superior de Contabilidade e Administração de Coimbra, Portugal, between the 19th and 22nd of June 2019.

Authors are encouraged to submit original contributions and papers must comply with the format standard and be written in PortugueseSpanish or English. Topics of interest include any area related to auditing challenges and ICT on auditing. In particular:

  1. Computer-Assisted Audit Tools (CAATs): Acceptance and Adoption, Use and Impacts
  2. New Trends on Auditing and Challenges on Auditing Profession
  3. Audit, Risk, and Control in Information Systems
  4. Fraud Prevention and Anomalies’ Detection: Data Analytics, Data Mining and Text Mining
  5. Standard Audit Files applied on Reporting Obligation Compliance and Tax Authorities Audits
  6. E-auditing and Tax Administrations
  7. Open Source CAATs and Statistical Techniques and Tools
  8. Continuous Auditing and Embedded Audit Modules in ERPs
  9. Auditing in New Contexts: Big Data, Cloud, Mobile Devices and Social Networks
  10. Models for Evaluation of Financial Instruments
  11. Internal Controls & Automation
  12. Auditing and Performance Management in the Public Sector
  13. Computer-Assisted Audit Tools and Techniques (CAATT) and IT Governance
  14. Data Requirements, Data Quality, and Audit Quality
  15. Monitoring in Real Contexts: Dashboards and other Tools

 

Important Dates

  • Deadlinefor paper submission: February 24, 2019
  • Notification of paper acceptance: March 26, 2019
  • Deadline for final versions and conference registration: April 1, 2019
  • Conference: June 19-22, 2019

 

Paper Submission and Format Guidelines

We invite authors to submit unpublished work that present original scientific result, methodological aspects, concepts and approaches in the field of Auditing Challenges and ICT on Auditing. Submitted work must not be not under revision elsewhere. The submissions will be double-blind reviewed on a rolling basis to ensure a rapid decision. Therefore, authors should not include on submissions names and affiliations during the reviewing phase and should avoid references in the text that can possibly identify them.

Submissions must be of Full Paper (up to 6 pages). Papers must be written in one of the official conference languages (English, Spanish or Portuguese) and must follow the conference format guidelines. The best papers will be selected for publication, as extended versions, in English, in some journals and books (to be announced soon).

Format guidelines (http://www.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 also. Submissions must be done using EasyChair choosing “WICTA – Special Interest Group on ICT for Auditing”.

Easychairhttps://easychair.org/conferences/?conf=cisti2019workshops

 

Publications and Indexing

Regardless of the type of submission, WICTA’2019 organizers may suggest papers to be accepted as full-paper (6 pages), short-paper (4 pages) or poster (2 pages). Full papers will be published in the conference proceedings in specific Workshop chapters. Proceedings will be submitted for indexation by ISI ThomsonSCOPUS, INSPEC and Google Scholar. Detailed and up-to-date information may be found at CISTI 2019  website. Published full and short papers will be sent to EI, IEEE XPlore, INSPEC, ISISCOPUS and Google Scholar. Poster papers and company papers will be sent to EBSCO and EI. The best papers will be selected for publication, as extended versions, in English, in some journals and books (to be announced soon).

Authors of accepted papers must register for the workshop to have papers published in the proceedings. More information at CISTI 2019 website.

Scope

Information Technology on/for Auditing purposes can be defined as the use of technology to support auditing procedures and to achieve the goals of auditing in any area. Commonly, this research topic is defined as Computer-assisted Audit Tools (CAATs) or Computer-assisted Audit Tools and Techniques, CAATTs. It includes tools to produce working papers, data analysis and extraction to support tests, to predict data behaviour (data mining tools) and to do statistical analysis, sampling, stratification or regression. The most known tools are Generalized Audit Software (GAS). The term Computer-assisted Audit Tools and Techniques (CAATTs) refers also to collaborative approaches and data mining techniques.

Studies on CAATTs’ use and acceptance in the workplace reveal that acceptance is higher in data analysis and extraction tools but low if a relevant expertise is needed on statistics, mathematics or computer science to perform some audit procedure. Approaches to mainstream CAATs’ use, propose specific training methods for Audit Tools connected to organizations’ real needs and expectations.

Since the 1st edition of WICTA, in 2014, Barcelona, new topics were included to gather the trends in the area of ICT for auditing. On WICTA 2019, we keep the invitation to colleagues around the world to present and discuss relevant topics to advance the use of ICT in Auditing. Members of Programme Committee include more than 60 researchers from 17 countries. This research collaborative community is being developed upon this Special Interest Group’s topics: this will give researchers the opportunity to promote and present their most recent research results, tools and other developments and facilitate the discussion of ongoing work in this area, potentially uniting all the individual research topics and efforts.

e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

 

Organizing Committee

  • Isabel Pedrosa, ISCAC-IPC, PT (Chair) (This email address is being protected from spambots. You need JavaScript enabled to view it.)
  • Carlos J. Costa, ISEG, Universidade de Lisboa, PT (This email address is being protected from spambots. You need JavaScript enabled to view it.)
  • Francisco Bolaños-Burgos, Univ. Espirito Santo, EC (This email address is being protected from spambots. You need JavaScript enabled to view it.)
  • Manuela Aparicio, ISCTE-Instituto Universitário de Lisboa, PT (This email address is being protected from spambots. You need JavaScript enabled to view it. )
  • Márcia Santos, ISCTE-Instituto Universitário de Lisboa, PT (This email address is being protected from spambots. You need JavaScript enabled to view it.)
  • Raul Laureano, ISCTE-Instituto Universitário de Lisboa, PT (This email address is being protected from spambots. You need JavaScript enabled to view it.)
  • Rui Pedro Marques, ISCA, Universidade de Aveiro, PT (This email address is being protected from spambots. You need JavaScript enabled to view it. )

 

Program Committee (in alphabetic order)

  1. Aidi Ahmi, Universiti Utara Malaysia, MY
  2. Alexandre Silva, ISCAC-IPC, PT
  3. Ana Zorio Grima, Universidad de Valencia, ES 
  4. Ann Svensson, University West, Trollhättan, SE
  5. Arif Onan, Hacettepe University, TR
  6. Bruno Horta Soares, GOVaAS.com, ISACA Lisbon Chapter, PT
  7. Carlos J. Costa, ISEG, Universidade de Lisboa, PT
  8. Carlos Barros, ISCAC-IPC, PT
  9. Carlos Santos, ISCA, Universidade de Aveiro, PT
  10. Cláudio Pais, ISCTE-Instituto Universitário de Lisboa, PT
  11. Daniel Taborda, Universidade de Coimbra, PT
  12. Daniela Monteiro, Pontes Batista & Associados SROC, PT
  13. Deniz Appelbaum, Montclair State University, USA
  14. Dessalegn Mihret, University Australia, AU
  15. Elcelina Silva, Universidade de Cabo Verde, CV
  16. Evelio Hernández Pascual, UAGRM, BO
  17. Enrique Bónson, Universidad de Huelva, ES
  18. Fátima Geada, Instituto Português de Auditoria Interna, PT
  19. Fernanda Alberto, ISCAC-IPC, PT
  20. Filipe Pontes, OBEGEF (Observatório de Economia e Gestão da Fraude), IPAI, PT
  21. Filipe de Sá-Soares, Universidade do Minho, PT
  22. Francisco Bolaños-Burgos, Espirito Santo, EC
  23. Francisco Guimarães, Universidade de Évora, PT
  24. Francisco Lavrador Pires, BetterTech, PT
  25. Francisco Valencia Duque, Universidad Nacional de Colombia, CO
  26. Gonçalo Rodrigues Cadete, ISACA Lisbon Chapter, PT
  27. Halil Yurdugül, Hacettepe Üniversitesi, TR
  28. Helena Inácio, ISCA, Universidade de Aveiro, PT
  29. Heriberto Suarez, Universidad de Las Palmas de Gran Canaria, ES
  30. Hotniar Siringoringo, Gunadarma University, ID
  31. Isabel Pedrosa, ISCAC-IPC, PT
  32. Isabel Pereira, ESECS-IPL, PT
  33. Izabela Maciejewska, University of Lodz, PL
  34. Joana Leite, ISCAC-IPC, PT
  35. Joanna Hernik, West Pomeranian University of Technology, PL
  36. Jorge Bernardino, DEIS-ISEC, IPC, PT
  37. Laura Alcaide Muñoz, University of Granada, ES
  38. Louis Smidt, Tshwane University of Technology, ZA
  39. Luís Montanha Rebelo, ISACA Lisbon Chapter, IPAI - IIA Portuguese Chapter, PT
  40. Makarand Upadhyaya, University of Jazan, ZA
  41. Manuel Pedro Rodríguez Bolívar, Universidad de Granada, ES
  42. Manuela Aparicio, Instituto Universitário de Lisboa (ISCTE-IUL), PT
  43. María Antonia García Benau, Universidad de Valencia, ES
  44. Maria Georgina Morais, IPAI e ISCAC-IPC, PT
  45. María Hallo, Escuela Politécnica Nacional, Ecuador, EC
  46. Maria do Rosário Veiga, Instituto Universitário de Lisboa (ISCTE-IUL), PT
  47. María Teresa Fernández Rodríguez, Universidad de Vigo, ES
  48. Marius POPA, Academy of Economic Studies, RO
  49. Márcia Santos, ISCTE-Instituto Universitário de Lisboa, PT
  50. Miguel Mira da Silva, Instituto Superior Técnico, ISACA Lisbon Chapter, PT
  51. Miklos A. Vasarhelyi, Rutgers Business School, USA
  52. Nuno Baptista, WIS4, PT
  53. Nurettin Simsek, Ankara University, TR
  54. Paulo Dias, Instituto Universitário de Lisboa (ISCTE-IUL), PT
  55. Paulo Gomes, ISACA Lisbon Chapter, PT
  56. Paulo Gomes, IIA Brasil, BR
  57. Philna Coetzee, Tshwane University of Technology, ZA
  58. van der Nest, Tshwane University of Technology, ZA
  59. Raquel Garde Sanchez, University of Granada, ES
  60. Raul Fernandes, ACRC SROC, PT
  61. Raul Laureano, ISCTE-Instituto Universitário de Lisboa, PT
  62. Rúben Pereira, ISCTE-Instituto Universitário de Lisboa, PT
  63. Rui Pedro Marques, ISCA, Universidade de Aveiro, PT
  64. Sérgio Moro, Instituto Universitário de Lisboa (ISCTE-IUL), PT
  65. Sérgio Pontes, Pontes, Baptista & Associados, SROC, Lda, PT
  66. Sunder Gee, ZAP Consulting Ltd, CA
  67. Susana Jorge, University of Coimbra, PT
  68. Tatiana Antipova, Institute of Certified Specialists, Perm, RU
  69. Vasco Pereira, DEI - FCTUC, PT

 

 

History

WICTA 2018 – Caceres, Spain (5th edition)

1.       Maria Inês Vieira, Raul M. S. Laureano and Isabel Pedrosa

Monitorização do desempenho através de Dashboards

Link

2.       Tânia Correia, Isabel Pedrosa and Carlos J. Costa

Software Open Source em Auditoria

Link

3.       Dília Bernardino, Isabel Pedrosa and Raul M. S. Laureano

Métodos analíticos para auditoria e deteção de anomalias/fraude

Link

4.       Rebeca Pereira, Rui Cardoso, Isabel Pedrosa and Paulo J. P. Gomes

Gestão de Risco na Receção de Mercadorias e o uso de um Sistema Integrado de Gestão

Link

5.       Daniela Crispim and Cláudio Pais

Auditoria voluntária e a gestão dos resultados: o caso das pequenas empresas portuguesas

Link

6.       Tatiana Antipova

Using blockchain technology for government auditing

Link

7.       Carlos Zumba-Vásquez, Diana García-Peláez and Francisco Bolaños-Burgos

Propuesta de un marco de trabajo para la auditoria interna a la gestión de servicios del departamento de TI

Link

8.       Carla Dias and Rui Pedro Marques

The use of computer-assisted audit tools and techniques by Portuguese internal auditors

Link

9.       Helena Inácio and Rui Pedro Marques

Analysis of the Research on Internal Control in Enterprise Resource Planning Systems

Link

10.    Paulo Dias and Inna Paiva

Are auditors attenuate earnings management in private companies? The effect of economic adjustment programes

Link

11.    Diana Guimarães, Helena Inácio and Rui Pedro Marques

A Relação da Auditoria Interna com o Endividamento nos Municípios Portugueses

Link

12.    Pedro Lourenço and Raul Laureano

The Contribution of Internal Audit to Management of the Organizations:The Perspective of Management Entities

Link

13.    Pedro de Abreu, Carlos Costa and Manuela Aparício

Blockchain technology in the auditing environment

Link

14.    Elcelina Silva

Recomendações do COBIT 5 para a garantia da Segurança de Informações das organizações com serviços suportadas em Nuvem

Link

15.    Ana Serralheiro and Georgina Morais

O Anexo SL, os sistemas integrados de gestão e consequentes desafios para auditoria interna - Caso das empresas da região centro

 

16.    Márcia Santos, Raul M. S. Laureano and Carlos Albino

How Tax audit and Tax advisory can benefit from Big Data Analytics Tools

Link

17.    Andreia Pereira, Bruno Cardoso and Raul Laureano

Business Intelligence for Business Intelligence: Performance and Sustainability Measures in an ETL Process

Link

18.    Joana Leite, Alexandre Silva

Computing Prediction Intervals with CAATTs: Implementation in CaseWare IDEA and complemented in R Project software

Link

19.    Sofia Félix, Maria Georgina Morais e Joana Fonseca

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

Link

 

 

 

WICTA 2017 – Lisbon, Portugal (4th edition)

1.       Tatiana Antipova (RU)

Fraud Prevention by Government Auditors

Link

2.       Pablo Alejandro Quezada et al (EC)

Referent Framework to government of IT using standards: COBIT5 and ISO 38500

Link

3.       Maria Albertina Rodrigues, Ana Isabel Morais, Cláudia Ribeiro (PT)

Relatórios de garantia de fiabilidade no Relato Integrado. Assurance on Integrated Reporting

Link

4.       Carlos Prazeres e Cláudio Pais (PT)

A qualidade de auditoria e as caraterísticas das firmas de auditoria em Portugal

Link

5.       Elcelina Silva (CV)

Aplicação de Text Mining na Deteção de Evidências de Fraude em Documentos de Texto.

Link

6.       Rui Pedro Marques
Carlos Santos (PT)

Research on Continuous Auditing - A Bibliometric Analysis

Link

7.       Pedro Lourenço
Ana Pires
Raul Laureano (PT)

O Contributo da Auditoria Interna para a Gestão das Organizações

Link

8.       Paulo Dias (PT)

O efeito da auditoria nas correções fiscais

Link

9.       Cláudio Neto (PT)

Utilização de CAATs em auditorias de segurança: análise de logs de acesso a servidor web

Link

10.    Sofia Felix
Georgina Morais

Integrated Reporting and Internal Auditing Exploratory Study in the InterMunicipal Community of the Coimbra Region

Link

11.    Vanessa Vieira
Isabel Pedrosa
Bruno Horta Soares (PT)

Big Data & Analytics e requisitos mínimos de controlo: uma abordagem usando entrevistas a especialistas em Auditoria

Link

 

 

 

WICTA 2016 – Las Palmas, Spain (3rd edition)

1.       Evélio Hernandez (BO)

Continuous auditing to manage risks in payroll

PDF

2.       Francisco V. Duque (CO)

Continuous audit. A new paradigm of audit?

PDF

3.       Isabel Pedrosa (PT)

Raul Laureano (PT)

Computer-assisted audit tools in verification tasks: Implementation in Microsoft Excel and in CaseWare IDEA

PDF

4.       Nuno Baptista (PT)

SIPTA: Informatic system for working papers in auditing: Using online CAATTs

PDF

5.       Rui Pedro Marques (PT)

Carlos Santos (PT)

Information System with Internal Control on Business Processes: An Approach Based on Organizational Engineering Framework

PDF

6.       Tatiana Antipova (RU)

Lidiia Shestakova (RU)

Margarita Melnik (RU)

Computer-assisted factor analysis of university performance indicators

PDF

7.       Tiago Coelho (PT)

Carlos Gouveia (PT)

Utilização de Tecnologias de Informação em Auditoria em contextos práticos: o caso de estudo da gestão da assiduidade numa empresa

PDF

8.       Vanessa Vieira (PT)

Isabel Pedrosa (PT)

Bruno H. Soares (PT)

Big data & analytics: Minimum control requirements: A proposal on literature review

PDF

WICTA 2015 – Aveiro, Portugal (2nd edition)

1.       Evélio Hernandez (BO)

Application of technical computer assisted audit in the prevention and detection of fraud

PDF

2.       Francisco Guimarães (PT)

Carlos P. Caldeira (PT)

Paulo Quaresma (PT)

Information audit based on ontology

PDF

3.       Isabel Pedrosa (PT)

Carlos J. Costa (PT)

Raul Laureano (PT)

Motivations and limitations on the use of information technology on statutory auditors' work: An exploratory study

PDF

4.       Izabela Maciejewska (PL)

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

PDF

5.       Isabel Pedrosa (PT)

Carlos J. Costa (PT)

Raul Laureano (PT)

Use of information technology on statutory auditors' work: New profiles beyond Spreadsheets' users

PDF

 

 

 

WICTA 2014 – Barcelona, Spain (1st edition)

1.       Arif Onan (TR)
Eda Gürlen (TR)
Sevgi Turan (TR)

Do Moodle Reports and Logs Meet the Needs of Educational Supervision?

PDF

2.       Louis Smidt (ZA)
D.P. van der Nest (ZA)
Dave Lubbe (ZA)

The use of sampling and CAATs within internal audit functions in the South African banking industry

PDF

3.       Raquel Garde Sanchez (ES)
Laura Alcaide Muñoz (ES)
Manuel R. Bolívar (ES)

¿Las Entidades de Fiscalización Españolas están Cumpliendo con las Mejores Prácticas de Transparencia y Rendición de Cuentas?

PDF

4.       Rui Pedro Marques (PT) Henrique Santos (PT)
Carlos Santos (PT)

Management of Internal Control Mechanisms in ERP for Continuous Monitoring Purposes

PDF

 

We are counting on you!                                e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.