El Impacto de la Digitalización en la Auditoría Contable
Palabras clave:
digitalización, auditoría contable, inteligencia artificial, seguridad de datos, eficiencia operativa
Resumen
Esta investigación examina meticulosamente las ramificaciones de la digitalización en las auditorías contables, haciendo hincapié en la manera en que tecnologías como la inteligencia artificial (IA), el análisis de big data, la automatización robótica de procesos (RPA) y la computación en nube han revolucionado las metodologías convencionales. Los resultados revelan que estos avances tecnológicos han mejorado la precisión y la productividad, reduciendo notablemente los gastos operativos y la duración de las auditorías, al tiempo que han aumentado las capacidades de detección del fraude. Sin embargo, estos avances también introducen ciertos desafíos, como la necesidad imperiosa de contar con nuevos conocimientos tecnológicos y la modificación de los marcos regulatorios para garantizar la seguridad de los datos. La investigación, centrada en el contexto latinoamericano, concluye que la digitalización está a punto de seguir siendo un elemento fundamental en la evolución del sector, ya que permitirá realizar auditorías más precisas y eficientes, aunque con desafíos considerables tanto para los profesionales como para las instituciones.
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Citas
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Fahmi, M., Muda, I., & Kesuma, S. A. (2023). Digitization Technologies and Contributions to Companies towards Accounting and Auditing Practices. International Journal of Social Service and Research, 3(3), 639-643. https://doi.org/10.46799/ijssr.v3i3.298
Farcane, N., Bunget, O. C., Blidisel, R., Dumitrescu, A. C., Deliu, D., Bogdan, O., & Burca, V. (2023). Auditors’ perceptions on work adaptability in remote audit: A COVID-19 perspective. Economic Research-Ekonomska Istraživanja, 36(1), 422-459.
º https://doi.org/10.1080/1331677X.2022.2077789
Fedchenko, E., Gusarova, L., Timkin, T., Gryzunova, N., Bilczak, M., & Frumina, S. (2023). Methodology for an Audit of Institutional Projects in the Energy Sector. Energies, 16(8), Article 8. https://doi.org/10.3390/en16083535
Ferry, L., Radcliffe, V. S., & Steccolini, I. (2022). The future of public audit. Financial Accountability & Management, 38(3), 325-336. https://doi.org/10.1111/faam.12339
Fotoh, L. E., & Lorentzon, J. I. (2021). The Impact of Digitalization on Future Audits. Journal of Emerging Technologies in Accounting, 18(2), 77-97. https://doi.org/10.2308/JETA-2020-063
Fotoh, L. E., & Lorentzon, J. I. (2023). Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective. Accounting Horizons, 37(1), 43-69. https://doi.org/10.2308/HORIZONS-2021-027
Gnatiuk, T., Shkromyda, V., & Shkromyda, N. (2023). Digitalization of Accounting: Implementation Features and Efficiency Assessment. Journal of Vasyl Stefanyk Precarpathian National University, 10(2), Article 2. https://doi.org/10.15330/jpnu.10.2.45-58
Handoko, B. L., & Lindawati, A. S. L. (2022). How Digitalization Influence Audit Quality during Pandemic of Covid-19. Proceedings of the 2021 5th International Conference on Software and e-Business, 13-19. https://doi.org/10.1145/3507485.3507488
Hanfy, F., Alakkas, A. A., & Alhumoudi, H. (2024). Analyzing the role of digitalization and its impact on auditing. Multimedia Tools and Applications. Scopus. https://doi.org/10.1007/s11042-024-19729-0
Kakwani, D., & Naidu, K. (2024). Enhancing Audit and Compliance in Branch Banking: The Impact of Digitization and Artificial Intelligence at ICICI Bank, Vidarbha. Nanotechnology Perceptions, 20(S5), 597-603. Scopus. https://doi.org/10.62441/nano-ntp.v20is5.56
Kobets, D. (2023). Digitalization of accounting in the context of ensuring business competitiveness. Galic’kij ekonomičnij visnik, 83(4), 38-47.
https://doi.org/10.33108/galicianvisnyk_tntu2023.04.038
Lalwani, N. (2023). ACCOUNTING AND AUDITING WITH BLOCK CHAIN TECHNOLOGY AND ARTIFICIAL INTELLIGENCE – AN EMPIRICAL STUDY. International Journal of Management, Public Policy and Research, 2(4), 63-74. https://doi.org/10.55829/ijmpr.v2i4.190
Lou, J. (2023). Research and Analysis of the Impact of Company Digitalization on Auditing. Highlights in Business, Economics and Management, 9, 719-728. https://doi.org/10.54097/hbem.v9i.9252
Pargmann, J., Riebenbauer, E., Flick-Holtsch, D., & Berding, F. (2023). Digitalisation in accounting: A systematic literature review of activities and implications for competences. Empirical Research in Vocational Education and Training, 15(1), 1. https://doi.org/10.1186/s40461-023-00141-1
Peter, N., & Vukovljak, B. (2023). The impact of Blockchain on audit profession. MAP Social Sciences, 3(1), Article 1. https://doi.org/10.53880/2744-2454.2023.3.1.11
Rahman, M. J., Zhu, H., & Yue, L. (2024). Does the adoption of artificial intelligence by audit firms and their clients affect audit quality and efficiency? Evidence from China. Managerial Auditing Journal, ahead-of-print(ahead-of-print). https://doi.org/10.1108/MAJ-03-2023-3846
Shygun, M., Bezverkhyi, K., Pylypenko, O., Yurchenko, O., & Poddubna, N. (2023). PRESENTING FINANCIAL INFORMATION IN DIGITAL FORMATS AS A BASE FOR ANALYSIS AND AUDIT OF BUSINESS ACTIVITIES OF ENTERPRISES. Financial and Credit Activity: Problems of Theory and Practice, 6(53), 233-246. Scopus.
https://doi.org/10.55643/fcaptp.6.53.2023.4165
Sun, Y., Li, J., Lu, M., & Guo, Z. (2024). Study of the Impact of the Big Data Era on Accounting and Auditing. Frontiers in Business, Economics and Management, 13(3), Article 3. https://doi.org/10.54097/0fa7xk79
Vuković, B., Jakšić, D., & Tica, T. (2023). The Impact of Digitalization on Audit. En S. Benković, A. Labus, & M. Milosavljević (Eds.), Digital Transformation of the Financial Industry: Approaches and Applications (pp. 35-57). Springer International Publishing. https://doi.org/10.1007/978-3-031-23269-5_3
Adurayemi, A. C., & Olalekan, M. I. (2024). Accounting Information Digitalization and Nigerian Firms’ Financial Performance. International Journal of Sustainability in Research, 2(3), Article 3. https://doi.org/10.59890/ijsr.v2i3.1816
Altiero, E. C., Baudot, L., & Hazgui, M. (2024). Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic. AUDITING: A Journal of Practice & Theory, 43(2), 1-18. https://doi.org/10.2308/AJPT-2022-068
Erişen, O., & Erer, M. (2023). EXPLORING THE IMPACTS OF DIGITALIZATION ON THE INTERNAL AUDIT PROFESSION. Journal of Research in Business, 8(1), Article 1. https://doi.org/10.54452/jrb.1182813
Fahmi, M., Muda, I., & Kesuma, S. A. (2023). Digitization Technologies and Contributions to Companies towards Accounting and Auditing Practices. International Journal of Social Service and Research, 3(3), 639-643. https://doi.org/10.46799/ijssr.v3i3.298
Farcane, N., Bunget, O. C., Blidisel, R., Dumitrescu, A. C., Deliu, D., Bogdan, O., & Burca, V. (2023). Auditors’ perceptions on work adaptability in remote audit: A COVID-19 perspective. Economic Research-Ekonomska Istraživanja, 36(1), 422-459.
º https://doi.org/10.1080/1331677X.2022.2077789
Fedchenko, E., Gusarova, L., Timkin, T., Gryzunova, N., Bilczak, M., & Frumina, S. (2023). Methodology for an Audit of Institutional Projects in the Energy Sector. Energies, 16(8), Article 8. https://doi.org/10.3390/en16083535
Ferry, L., Radcliffe, V. S., & Steccolini, I. (2022). The future of public audit. Financial Accountability & Management, 38(3), 325-336. https://doi.org/10.1111/faam.12339
Fotoh, L. E., & Lorentzon, J. I. (2021). The Impact of Digitalization on Future Audits. Journal of Emerging Technologies in Accounting, 18(2), 77-97. https://doi.org/10.2308/JETA-2020-063
Fotoh, L. E., & Lorentzon, J. I. (2023). Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective. Accounting Horizons, 37(1), 43-69. https://doi.org/10.2308/HORIZONS-2021-027
Gnatiuk, T., Shkromyda, V., & Shkromyda, N. (2023). Digitalization of Accounting: Implementation Features and Efficiency Assessment. Journal of Vasyl Stefanyk Precarpathian National University, 10(2), Article 2. https://doi.org/10.15330/jpnu.10.2.45-58
Handoko, B. L., & Lindawati, A. S. L. (2022). How Digitalization Influence Audit Quality during Pandemic of Covid-19. Proceedings of the 2021 5th International Conference on Software and e-Business, 13-19. https://doi.org/10.1145/3507485.3507488
Hanfy, F., Alakkas, A. A., & Alhumoudi, H. (2024). Analyzing the role of digitalization and its impact on auditing. Multimedia Tools and Applications. Scopus. https://doi.org/10.1007/s11042-024-19729-0
Kakwani, D., & Naidu, K. (2024). Enhancing Audit and Compliance in Branch Banking: The Impact of Digitization and Artificial Intelligence at ICICI Bank, Vidarbha. Nanotechnology Perceptions, 20(S5), 597-603. Scopus. https://doi.org/10.62441/nano-ntp.v20is5.56
Kobets, D. (2023). Digitalization of accounting in the context of ensuring business competitiveness. Galic’kij ekonomičnij visnik, 83(4), 38-47.
https://doi.org/10.33108/galicianvisnyk_tntu2023.04.038
Lalwani, N. (2023). ACCOUNTING AND AUDITING WITH BLOCK CHAIN TECHNOLOGY AND ARTIFICIAL INTELLIGENCE – AN EMPIRICAL STUDY. International Journal of Management, Public Policy and Research, 2(4), 63-74. https://doi.org/10.55829/ijmpr.v2i4.190
Lou, J. (2023). Research and Analysis of the Impact of Company Digitalization on Auditing. Highlights in Business, Economics and Management, 9, 719-728. https://doi.org/10.54097/hbem.v9i.9252
Pargmann, J., Riebenbauer, E., Flick-Holtsch, D., & Berding, F. (2023). Digitalisation in accounting: A systematic literature review of activities and implications for competences. Empirical Research in Vocational Education and Training, 15(1), 1. https://doi.org/10.1186/s40461-023-00141-1
Peter, N., & Vukovljak, B. (2023). The impact of Blockchain on audit profession. MAP Social Sciences, 3(1), Article 1. https://doi.org/10.53880/2744-2454.2023.3.1.11
Rahman, M. J., Zhu, H., & Yue, L. (2024). Does the adoption of artificial intelligence by audit firms and their clients affect audit quality and efficiency? Evidence from China. Managerial Auditing Journal, ahead-of-print(ahead-of-print). https://doi.org/10.1108/MAJ-03-2023-3846
Shygun, M., Bezverkhyi, K., Pylypenko, O., Yurchenko, O., & Poddubna, N. (2023). PRESENTING FINANCIAL INFORMATION IN DIGITAL FORMATS AS A BASE FOR ANALYSIS AND AUDIT OF BUSINESS ACTIVITIES OF ENTERPRISES. Financial and Credit Activity: Problems of Theory and Practice, 6(53), 233-246. Scopus.
https://doi.org/10.55643/fcaptp.6.53.2023.4165
Sun, Y., Li, J., Lu, M., & Guo, Z. (2024). Study of the Impact of the Big Data Era on Accounting and Auditing. Frontiers in Business, Economics and Management, 13(3), Article 3. https://doi.org/10.54097/0fa7xk79
Vuković, B., Jakšić, D., & Tica, T. (2023). The Impact of Digitalization on Audit. En S. Benković, A. Labus, & M. Milosavljević (Eds.), Digital Transformation of the Financial Industry: Approaches and Applications (pp. 35-57). Springer International Publishing. https://doi.org/10.1007/978-3-031-23269-5_3
Publicado
2024-11-21
Cómo citar
Peralta Sigüenza, A. M. (2024). El Impacto de la Digitalización en la Auditoría Contable . Ciencia Latina Revista Científica Multidisciplinar, 8(5), 9675-9696. https://doi.org/10.37811/cl_rcm.v8i5.14347
Número
Sección
Ciencias Sociales y Humanas
Derechos de autor 2024 Ana Maria Peralta Sigüenza
Esta obra está bajo licencia internacional Creative Commons Reconocimiento 4.0.
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