{"id":4436,"date":"2025-08-22T17:50:02","date_gmt":"2025-08-22T20:50:02","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=4436"},"modified":"2025-09-01T19:42:17","modified_gmt":"2025-09-01T22:42:17","slug":"desafios-eticos-e-regulatorios-do-uso-da-inteligencia-artificial-na-pratica-contabil-e-de-auditoria","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/desafios-eticos-e-regulatorios-do-uso-da-inteligencia-artificial-na-pratica-contabil-e-de-auditoria\/","title":{"rendered":"Desafios \u00e9ticos e regulat\u00f3rios do uso da intelig\u00eancia artificial na pr\u00e1tica cont\u00e1bil e de auditoria"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4436\" class=\"elementor elementor-4436\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4c8a9f7 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4c8a9f7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d87a425\" data-id=\"d87a425\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-87d9d82 elementor-widget elementor-widget-image\" data-id=\"87d9d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/08\/Cabecalho-em-Portugues-Ed-52-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-4408\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/08\/Cabecalho-em-Portugues-Ed-52-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/08\/Cabecalho-em-Portugues-Ed-52-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/08\/Cabecalho-em-Portugues-Ed-52-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/08\/Cabecalho-em-Portugues-Ed-52-Abracicon-Saber.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fbce82f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbce82f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f06cd1\" data-id=\"5f06cd1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bf11db elementor-widget elementor-widget-text-editor\" data-id=\"2bf11db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"198\" data-end=\"242\"><em data-start=\"198\" data-end=\"240\">Por Lu\u00eds F. A. Guedes e Dinei Pasqualini<\/em><\/p><p data-start=\"244\" data-end=\"1729\"><strong data-start=\"244\" data-end=\"254\">RESUMO<\/strong><br data-start=\"254\" data-end=\"257\" \/>A intelig\u00eancia artificial (IA) est\u00e1 remodelando rapidamente a contabilidade e a auditoria, mas sua ado\u00e7\u00e3o levanta quest\u00f5es \u00e9ticas e regulat\u00f3rias urgentes, ainda pouco exploradas nos estudos brasileiros.<\/p><p data-start=\"244\" data-end=\"1729\">Este estudo examina criticamente esses desafios por meio de uma revis\u00e3o multidisciplinar da literatura e de uma an\u00e1lise normativa de estruturas nacionais e internacionais.<\/p><p data-start=\"244\" data-end=\"1729\">N\u00f3s (i) mapeamos os aplicativos atuais de IA que automatizam tarefas rotineiras e permitem auditorias cont\u00ednuas; (ii) identificamos cinco riscos \u00e9ticos interligados \u2013 vi\u00e9s algor\u00edtmico, opacidade, viola\u00e7\u00f5es de privacidade de dados, lacunas de responsabilidade e deslocamento de m\u00e3o de obra; e (iii) avaliamos as respostas regulat\u00f3rias emergentes, com \u00eanfase na Lei Europeia de IA e no Projeto de Lei n.\u00ba 2.338\/2023 do Brasil.<\/p><p data-start=\"244\" data-end=\"1729\">Nossa an\u00e1lise revela que a regulamenta\u00e7\u00e3o brasileira existente, centrada na LGPD, aborda de forma insuficiente os riscos espec\u00edficos da IA, enquanto o projeto de lei proposto imp\u00f5e uma responsabilidade extra que pode sufocar a inova\u00e7\u00e3o.<\/p><p data-start=\"244\" data-end=\"1729\">Para conciliar a efici\u00eancia com a confian\u00e7a do p\u00fablico, propomos um modelo de governan\u00e7a que integra a \u00e9tica por projeto, IA explic\u00e1vel, medidas robustas de prote\u00e7\u00e3o de dados, supervis\u00e3o humana no circuito e padr\u00f5es de auditoria espec\u00edficos da profiss\u00e3o.<\/p><p data-start=\"244\" data-end=\"1729\">Essas descobertas avan\u00e7am o discurso sobre IA confi\u00e1vel na contabilidade e oferecem orienta\u00e7\u00e3o pr\u00e1tica para formuladores de pol\u00edticas, \u00f3rg\u00e3os reguladores e profissionais da \u00e1rea.<\/p><p data-start=\"1731\" data-end=\"1820\"><strong data-start=\"1731\" data-end=\"1750\">Palavras-chave:<\/strong> Intelig\u00eancia Artificial; Contabilidade; Auditoria; \u00c9tica; Regula\u00e7\u00e3o<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad76cea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad76cea\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec41cd2\" data-id=\"ec41cd2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a1b82b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1a1b82b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1d55460 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d55460\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-70099e3\" data-id=\"70099e3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-038d50d elementor-widget elementor-widget-text-editor\" data-id=\"038d50d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Artigo na \u00edntegra<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4312c26 elementor-widget elementor-widget-html\" data-id=\"4312c26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<iframe src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/09\/Desafios-eticos-e-regulatorios-do-uso-da-inteligencia-artificial-na-pratica-contabil-e-de-auditoria.pdf\" width=\"100%\" height=\"850px\" style=\"border: none;\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Por Lu\u00eds F. A. Guedes e Dinei Pasqualini RESUMOA intelig\u00eancia artificial (IA) est\u00e1 remodelando rapidamente a contabilidade e a auditoria, mas sua ado\u00e7\u00e3o levanta quest\u00f5es \u00e9ticas e regulat\u00f3rias urgentes, ainda pouco exploradas nos estudos brasileiros. Este estudo examina criticamente esses desafios por meio de uma revis\u00e3o multidisciplinar da literatura e de uma an\u00e1lise normativa de [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4438,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[239],"tags":[63],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[238],"class_list":["post-4436","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edicao-52","tag-artigo-cientifico","academias-nacional","edicoes-revista-edicao-52"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4436","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/comments?post=4436"}],"version-history":[{"count":10,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4436\/revisions"}],"predecessor-version":[{"id":4448,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4436\/revisions\/4448"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/4438"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=4436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=4436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=4436"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=4436"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=4436"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=4436"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=4436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}