Transformación digital e inteligencia artificial en el proceso de auditoría.

Abstract

This study focuses on digital transformation and the use of AI in the financial audit processes of companies in Machala during the period 2021-2023. It will examine the adoption of these technologies, the challenges of their implementation, and the impact on audit accuracy, efficiency, and transparency. The overall objective of the research is to analyze how digital transformation and AI affect the efficiency, accuracy, and quality of financial audits. Specific objectives include assessing the reliability of AI audit results versus traditional methods, identifying advantages and challenges of implementing AI, and proposing methods for integrating these technologies into audit processes. The methodology will combine quantitative and qualitative approaches, including surveys of local companies and interviews with auditors and managers. The study is relevant because digitalization is redefining all sectors, and the improvement in financial auditing can have a significant impact on the sustainability and performance of companies. Despite the advances, the biggest obstacle to the effective adoption of AI is the lack of experience in using emerging technologies. Technical capacity and execution costs are also important, but less decisive. Minor issues are data quality and integration with existing systems. It is recommended that Machala's SMEs implement AI tools, improve cybersecurity and evaluate the cost-benefit ratio of digital technologies to improve the efficiency and accuracy of audits.