Compliance with intosai issai standard 5300 in the information technology inspection of the brazilian state courts of auditors

Abstract

The ISSAI 5300 standard, developed by the International Organization of Supreme Audit Institutions (INTOSAI), is intended to be a global reference on the fundamentals of information technology (IT) auditing. So, the present work analyzes the IT supervision scenario in the Brazilian State Courts of Auditors regarding adherence to that standard. To achieve this objective, it was necessary to identify the structural and human resources characteristics, as well as the requirements of the norm with the most positive highlight and most negative highlight in the IT enforcement units in those courts. This is a quantitative research, which used a structured questionnaire, applied to managers and auditors of the state courts of Brazil, using descriptive statistics to achieve the results. The survey results indicated that only 8 (30.77%) state audit courts have a structured IT audit industry. The most prominent requirement was "TT audit scope" and the negatively highlighted requirement was "IT audit annual planning". It is concluded that the IT audit in the state courts can still advance, both in structuring and level of excellence of the entire inspection process. Future work may expand the scope of this research, replicating the methodology to investigate the same requirements of the ISSAI 5300 standard, deepening the analysis in other courts of state accounts, in courts of municipal accounts or even in the court of accounts of the union.