Data Analytics and Computer-Assisted Audit Tools' use in Practical Contexts: The Case Study of the Management of Users' Current Accounts in a Residential Structure for the Elderly – ERPI

It is difficult to find research work about data analytics related with information systems operating in the Third Sector. The entities that are part of the Third Sector use private and public funds. Many are managed with a missionary spirit but without any expertise in management or economics. The internal control measures in use are scarce, loose and difficult to implement and have to face obstacles. This case study focuses on a Charities context and on a specific critical area. This work intends to highlight the importance and the ease of the use of Information Technology in Data Extraction and Analytics context in the control of users' current accounts, in a Residential Structure for the Elderly – ERPI. Throughout this paper, some questions related to current accounts will be raised, and some answers will be given, and, in that sequence, a discussion on the proposed tests is done.