Day 0
22 May 2025
Room Auditorium JJ. Laginha
17:45 PhD Session
Session chair: Álvaro Rosa, Iscte | BRU-Iscte, Miklos Vasarhelyi, Rutgers University
The Evolving Profile of Accountants and Auditors: Technological Disruption, Educational Challenges, and Resistance to Change.
Natalia Macova, University of Economics in Bratislava.
Supervisor: Michaela Bednárová, Universidad Pablo de Olavide.
Decarbonization Disclosures in the Annual Reports of Energy Companies. A Prompt Engineering Methodology.
Enrico de Camillis, Universitá di Teramo.
Supervisor: Daniela Mancini, Universitá di Teramo.
The Customer State Supposition.
Diogo Morgado, Iscte.
Supervisor: Raul Laureano, Iscte.
Cryptocurrency Valuation Strategies Across Varying Liquidity Levels.
Maria Guangyue Zhang, Rutgers University.
Supervisor: Miklos Vasarhelyi, Rutgers University.
19:00 End of the Day
Day 1
23 May 2025
Room Auditorium JJ. Laginha
09:00 WELCOME – Helena Isidro, Iscte | BRU-Iscte, Susana Fernandes Iscte | ISTAR-Iscte, Enrique Bonsón, Universidade de Huelva
09:10 KEYNOTE 1
“Continuous AI-based Auditing and Reporting”, Miklos Vasarhelyi, Rutgers University
10:00 Coffee-Break (Sponsored by MSc Business Analytics | Iscte-Business School)
10:30 SESSION 1 – The Impact of AI, Data Analytics, and Digitalization on Audit and Regulation
Session chairs: Enrique Bonson, Universidade de Huelva and Isabel Pedrosa, Iscte | ISTAR-Iscte.
Research on AI Technologies: Insights and Implications for Auditing Practice, Standard Setters, and Regulators.
Helen Brown-Liburd, Rutgers University.
Rule Base System for Anomaly Detection: A Portuguese Case Study on FINREP vs RGF.
João Fernandes, Instituto Superior Técnico and Susana Fernandes, Iscte | ISTAR.
Digital Washing under Conflicting Institutional Logics: Evidence from China.
Tami Dinh & Florian Eugster, University of St. Gallen and Zhongze Li, Nanjing Audit University.
Yuchen Wu & Yi Zhang, University of St. Gallen.
Assessing the Impact of IT Investments on Environmental Performance.
Theophanis C. Stratopoulos, University of Waterloo.
11:30 Software – SIPTA Overview
Nuno Baptista, WIS4 – Web Integrated Systems, Lda.
11:45 KEYNOTE 2
“From Compliance to Trust: AI Audit and the Human Last Line of Defense”, Bruno Horta Soares, CISA®, CGEIT®, CRISC™ | Advisor, Professor and ISACA Lisbon Chapter President
Abstract:
As artificial intelligence reshapes corporate decision-making, the role of audit is no longer just about compliance, it is about ensuring trust. While “Audit with AI” enhances automation and efficiency, “AI Audit” presents a far greater challenge: governing algorithmic decisions where human oversight remains irreplaceable. This keynote will explore how AI Audit serves as the last line of defense, ensuring accountability, transparency, and ethical responsibility in AI-driven systems. We will examine the evolving AI governance landscape, the risks posed by opaque algorithms, and how the Three Lines of Defense model applies to AI risk management, highlighting the critical role of internal audit in safeguarding organizations from unseen biases, model drift, and ethical failures.
Through real-world cases and regulatory insights, we will discuss why technology can detect anomalies, but only humans can establish trust. Because in the age of artificial intelligence, compliance is not enough, what truly matters is trust.
12:40 Lunch (not included)
14:00 Round table – The Use of AI in Audit & Assurance: Challenges and Opportunities
Moderator: Ilídio Lopes, Iscte | BRU-Iscte
Abstract:
The objective of this roundtable is to discuss the lessons already learned in the use of artificial intelligence, the challenges that organizations and society in general still face, the ethical aspects that emerge from it, and the role of regulatory bodies in mitigating potential risks, as well as in building our individual and collective memory.
Participants:
Dr. José Miguel Almeida (Member of the CMVM Executive Board);
Dra. Ana Isabel Mascarenhas (Deputy Director of the Tax Authority);
Dr. Mário Freire (Member of the OROC Board of Directors);
Dra. Ana Cristina Matos (Audit & Assurance Partner – Financial Services at Deloitte)
Dr. Rui Lopes (Audit & Assurance Partner – Audit Innovation at KPMG)
15:00 SESSSION 2 – Technology and Risk in Audit: Simulations, AI, and Data Analysis
Session chairs: Susana Fernandes, Iscte | ISTAR-Iscte, Michaela Bednárová, Universidad Pablo de Olavide.
Simulations of IoT: Measures of Audit Risk.
Zamil Al-Zamil, Majmaah University and Denis Appelbaum, Montclair University.
Robert Nehmer, Oakland University.
Continuous Auditing in Retail: Selecting KRI through a Two-Round Delphi Study.
Joana Silva & Raul Laureano, Iscte, Miklos Vasarhelyi, Rutgers University.
The Short and Long-term Effects of European Funds on the SME’s Financial Performance: A Statistical Analysis.
Susana Fernandes, Iscte | ISTAR-Iscte.
16:00 SESSSION 3 – Digital Health and Management
Session chairs: Patrícia Rodeia, Iscte | MSc Business Analytics and Hilal Atasoy, Rutgers University.
Beyond the Click: Pixel Tracking Technologies and Patient Data Security in Hospitals.
Hilal Atasoy, Rutgers University.
Asset Optimization and Maintenance Backlog Management using Machine Learning Predictive Modeling: National Health Services (NHS) Hospitals in England.
Amir Michael, Durham University.
Revealing Themes and Trends in Business Models in Digital Health: A Text Mining Analysis.
Kimia Bajelan & Raul Laureano, Iscte, André Lourenço, Instituto Superior de Engenharia de Lisboa.
16:40 Coffee-break (sponsored by Iscte Business School)
17:00 Hands-on workshop
“Applying GenerativeAI in Auditing with Python”, Francisco Cruz, Prof. Iscte Executive Education, Software Engineering @ Diconium.
Duration:
120 minutes, which will include a brief introduction, a live demonstration, and a Q&A segment.
Technical Requirements for Participants:
- A computer or laptop with a reliable internet connection.
- Active Google account.
- (Optional) Basic familiarity with programming and python concepts.
Session Objectives:
- Sharing potential of Generative AI applications for Auditing use cases.
- Show how simple it is to create a proof-of-concept AI application using python.
- Providing access to the apps, so that one can learn and adapt to their use case
19:00 End of day
Day 2
24 May 2025
Auditorium Afonso de Barros
09:00 Hands-on workshop
“Automating Workflows: Building Chatbots and Intelligent Agents with Zapier“, Márcia Santos, Prof. Iscte/Lusófona, Microsoft MVP, Power BI & Excel Trainer and Artificial Intelligence Speake
Duration:
I propose a session lasting between 60 and 90 minutes, which will include a brief introduction, a live demonstration, and a Q&A segment. I’m happy to adjust the duration as needed to fit the event schedule.
Technical Requirements for Participants:
- A computer or laptop with a reliable internet connection
- Active Zapier accounts (the demonstration will utilize free account capabilities). Only create the account on the workshop so the 7 days free counts from there
- (Optional) Basic familiarity with automation concepts
Session Objectives:
- Demonstrate how to create a chatbot and an intelligent agent using Zapier’s automation tools (financial consultant or research advisor).
- Showcase how these tools can be applied to automate tasks such as email responses, ticket creation, and scheduling.
- Provide practical examples and tips for streamlining workflows through these integrations.
10:15 Coffee- Break (sponsored by BRU-Iscte)
10:45 SESSSION 4 – Artificial Intelligence in Research: New Frontiers of Inquiry
Session chair: Inna Paiva, Iscte | BRU-Iscte
Intelligent Process Automation.
Steven Katz, Rutgers University.
AI-based Continuous Audit and Continuous Monitoring.
Xiaomei Wang (zoom) & Miklos Vasarhelyi, Rutgers University.
Predicting Circular Economy Strategies in the Social Economy through Artificial Intelligence.
Dolores Gallardo-Vázquez, Universidad de Extremadura, José Manuel Santos-Jaén, Universidad de Murcia, Inna Paiva, Iscte-University Institute of Lisbon, Cristina Nuevo-Gallardo, Universidad de Navarra.
The Digitalization of Corporate Sustainability Reporting Processes: An Organizational Information Processing Model.
Cristiana Rodrigues Molho, Universidade do Minho e Instituto Politécnico do Cávado e do Ave. Elisabete Sá, Universidade do Minho. Sónia Monteiro, Instituto Politécnico do Cávado e do Ave.
AI in the CPA Firms.
Michael Alles, Rutgers University.
Prompt Engineering for Analyzing Information Related to Artificial Intelligence Governance Using RAG Systems.
Enrique Bonsón, Universidad de Huelva and Michaela Bednárová, Universidad Pablo de Olavide.
David Perea-Khalifi, Universidad de Málaga.
The Compressed Decade.
Sorin Anagnoste (zoom), Bucharest University of Economics Studies.
12:25 Break
12:30 KEYNOTE 3 – How Can Technology Support Remote and Analytical Audit Activities
Jan Anisimowicz, PMP, CISM, CRISC, ESG | Chief Solutions Officer, Member of the Board (C&F SA, C&F LLC), ISACA Warsaw Chapter.
Abstract: Remote and analytical auditing is no longer just an option — it’s a necessity. But with it comes a set of real challenges: growing workloads, manual processes that drain time and energy, and the constant pressure on auditors to deliver insight quickly and accurately across dispersed teams.
To truly make remote auditing effective, we need to move beyond spreadsheets and emails. This presentation will explore how leveraging large datasets through data lakes, advanced analytics tools like Power BI, and GRC platforms can transform the audit process. We’ll look at how technology streamlines collaboration, enhances audit quality, and supports process transparency.
We’ll also dive into how AI can be a game-changer — helping auditors by detecting anomalies, summarizing findings, and even generating ready-to-use presentations from templates. The result? Less time on repetitive tasks, more time for what matters: strategic, value-driven auditing.
During the session, I will cover these areas and demonstrate how combining these capabilities can help create the “Turbo Auditor” — empowered, efficient, and future-ready.
Duration: 50 minutes
13:00 – Data at the Service of Digital Transformation
Nuno Santos, Prof. Iscte, Country Service Line Leader – Audience Measurement @ Ipsos Apeme.
13:20 Closing – Susana Fernandes Iscte | ISTAR-Iscte, Enrique Bonsón, Universidade de Huelva. Theophanis C. Stratopoulos, University of Waterloo. Miklos Vasarhelyi, Rutgers University.
Organization
Sponsor
