MODELOS DE ACEPTACIÓN Y ADOPCIÓN DE TECNOLOGÍA: una revisión en el contexto de la auditoría interna
uma revisão no contexto da auditoria interna
DOI:
https://doi.org/10.21728/p2p.2025v12n1e-7630Palabras clave:
auditoría interna, auditoría pública, técnicas de auditoría asistidas por computadora (CAAT), modelos de aceptación de tecnologíaResumen
Las técnicas de auditoría asistida por computadora (TAAC) ayudan a los auditores en la realización de diversas actividades de auditoría. Cualquier herramienta informática aplicada en las actividades de auditoría se engloba en el concepto de TAC. Si bien el uso de estas tecnologías ha ganado el apoyo de los auditores y es reconocido por aportar mayor eficiencia y confiabilidad al trabajo y reducir el tiempo del proceso de auditoría, su infrautilización y baja aceptación por parte de los usuarios es común. Por otro lado, son los propios usuarios quienes influyen significativamente en la adopción de estas herramientas. Por lo tanto, este estudio consistió en realizar una revisión sistemática de la literatura con el fin de identificar modelos de aceptación y adopción de tecnologías. El portafolio resultó en 18 artículos, de los cuales 8 estudios utilizaron el modelo UTAUT y 5, el modelo Tecnología-Organización-Entorno (TOE). El modelo TAM y la Teoría del Comportamiento Planificado (TCP) aparecieron en un solo artículo. Se concluye que no se encontró evidencia de aplicaciones en Brasil y que los métodos se aplican, principalmente, en empresas privadas.
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Derechos de autor 2025 Selma Naara Schinello Nonnenmacher , Luiz Miguel Renda dos Santos, Edicreia Andrade dos Santos
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