Software open source em auditoria software open source in audit

The auditing software is an essential tool to the auditor, being a mechanism which helps him/her to achieve its goal, to obtain efficiency, quality and reliability increase on the data analysis and evidence collection. The auditing software can be: Proprietary software (e.g. Caseware IDEA, Microsoft Excel, SPITA) or open source software or free software (e.g. Libre Office, SiAudi, Open Office). The purpose of this paper is to understand which is the most used software in the audit area and, amongst those ones, which are defined as proprietary software or open source software. Moreover, we intend to understand which are the factors that affect or hinder the open source software adoption. To achieve these goals, it was used a survey where it was possible to collect 64 answers. It was verified that the most used software is the proprietary software and that 43% of the respondents are in the first level of open source software assimilation. Additionally, it was verified that the external environment is the macro factor which positively affects the adoption of open source software in auditing.