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

Paulo Caetano Da Silva, José Geraldo Luciano and Clovis Belbute Peres

International Journal of Business Innovation and Research, 2022, vol. 27, issue 2, 143-165

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. (search for similar items in EconPapers)
Date: 2022
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