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 - 6^th 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 19^th and 22^nd of June 2019.

Authors are encouraged to submit original contributions and papers must comply with the format standard and be written in Portuguese, Spanish 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”.

Easychair: https://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 Thomson, SCOPUS, 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, ISI, SCOPUS 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 1^st 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.