Transformación de la auditoría de gestión: impacto de la digitalización y la inteligencia artificial (IA) en la toma de decisiones en farmacias Farmared Farmavid.

Abstract

This research analyzes the impact of digitalization and artificial intelligence (AI) on management audit processes and their influence on strategic decision-making, using Farmacias Farmared Farmavid, located in Machala, Ecuador, as a case study. Digitalization and AI are profoundly transforming accounting and audit environments, facilitating task automation, the analysis of large volumes of data, and improving organizational efficiency. However, in the context of local small and medium-sized enterprises (SMEs), significant barriers persist, such as limited technological infrastructure, limited staff training, and resistance to change. Methodologically, a mixed approach was used, combining positivist and interpretive paradigms. Structured surveys and interviews were conducted with the company's accounting and management staff, using a non-experimental, cross-sectional design. The instrument's validation included peer review and pilot testing, achieving high reliability using Cronbach's alpha coefficient. The central variables were the level of adoption of digital technologies and AI, and their effects on strategic decision-making. Dimensions and indicators aligned with these variables were structured, such as the degree of automation, technological training, perceived accuracy, decision support, and management participation. The results reveal a partial adoption of digital technologies in audit processes. Although there is increasing use of specific IT tools (mean 4.34), they still coexist with manual methods. Automation is found in specific stages of the process (mean 4.41), but is not widespread. Regarding audit staff training, levels are low and focused on regulations rather than digital tools (mean 4.12), which limits effective technological integration. Regarding decision-making, digitalization has improved information accessibility and response time (mean 4.27). Digital reports are used moderately in administrative and strategic processes, and their usefulness in improving decisions is recognized. However, full confidence in AI systems has not yet been consolidated, and management participation in digital processes is moderate, indicating opportunities for institutional improvement. In conclusion, the digital transformation in management auditing at Farmacias Farmared Farmavid shows progress, but also structural and training limitations that must be addressed. It is recommended to strengthen staff technical training, implement institutional policies that promote the systematic use of digital tools, and foster management leadership in innovation processes. This research contributes to understanding how emerging technologies can enhance auditing as a strategic tool in SMEs.