Artificial intelligence as a strategy to manage financial audit processes
Introduction: financial auditing has undergone significant transformations thanks to the adoption of new technologies, among which artificial intelligence stands out. Objective: This article investigates how artificial intelligence helps the management of the processes carried out during the preparation of a financial audit. Methodology: This is a descriptive study supported by information found in books and scientific articles on financial auditing and new technologies. Results: The results show that artificial intelligence has had a special impact on the analysis
of large volumes of data, being able to be processed and analyzed in a short period of time. Artificial intelligence is also being used in auditing to assess risks, to automate manual, tedious and repetitive review tasks; and to detect fraud. Conclusions: It is concluded that artificial intelligence is performing audit tasks that previously required human intervention, and that today it makes the process less complex, more efficient and precise; with saving of money, effort and time. Even so, artificial intelligence cannot completely replace the human being or his
professional skepticism.
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