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

Author

Listed:
  • Paulo Caetano Da Silva
  • José Geraldo Luciano
  • Clovis Belbute Peres

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.

Suggested Citation

  • Paulo Caetano Da Silva & José Geraldo Luciano & Clovis Belbute Peres, 2022. "Continuous auditing supported by XBRL: an application on the Brazilian public digital bookkeeping system," International Journal of Business Innovation and Research, Inderscience Enterprises Ltd, vol. 27(2), pages 143-165.
    • Handle: RePEc:ids:ijbire:v:27:y:2022:i:2:p:143-165
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