Toward a model for tracking bank internal audits: A solution framed on the multidimensional modeling approach

Audit activities are the way to determinate and guarantee the efficiency of operational and financial quality of organizations in general, and bank institutions in particular. As so, empowering audit teams with systematic measures which the application is supported by a technological tool that allows to plan, carry out and guide audit actions with a continuity perspective is the overall objective of this work. Adopting a case of study as research approach allowed to elicit the requirements that inform the presented proposal, so the present work yields a Framework proposal that guides a systematization of audit life cycle, which principal contributions are: 1) The Conception of framework to accompaniment and track the life cycle of auditing, 2) Its integration in the multidimensional data modeling paradigm, which together allow the optimization of work and a guidance for development of a tool that supports the created model. It was an output of this work the development of a prototype of an illustrative tool. However, the conception process are out of this paper scope. For validation purpose one relied on a questionnaire that was submitted to auditing technicians, allowing to assess the created model on its usefulness. The results of the conducted assessment revealed a satisfactory perspective of experts toward the present work contribution.