Inteligencia artificial como estrategia para gestionar los procesos de auditoría financiera

Betty Auxiliadora  De La Hoz Suárez; Ismael felipe Luna Moran; Arleth Esther  Manjarres Tete; Aminta Isabel  De La Hoz Suárez

doi:10.22490/25392786.7818

Vol. 13 No. 1 (2024)

Published 2024-02-14

license

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

COPYRIGHT AND OPEN ACCESS POLICY

Journal

The journal provides immediate open access to its content, based on the principle of giving the public free access to research and contributing to a greater global exchange of knowledge.

Therefore, it publishes under the Creative Commons 4.0 Attribution – Non-Commercial - Share-alike (BY-NC-SA) license: Commercial use of the original work or of possible derived works is not allowed, the distribution of which must be performed with a license equal to that which regulates the original work. To see more go to: http://creativecommons.org/licenses/by-nc-sa/4.0/

The journal allows self-archiving after publication with the version edited by the journal, both on personal websites and institutional repositories of the same area of knowledge, as long as the journal is directly cited and the URL leading to the article is given in the journal's Web space. The journal does not request any kind of forfeit of the managed content.

For all management, the Revista Estrategia Organizacional adheres to the COPE Code of Conduct for Journal Editors along with some COPE Best Practices Guidelines. The journal’s Code of Ethics can be found at:

http://selloeditorial.unad.edu.co/images/Documentos/OJS/ECACEN/C%C3%B3digo_de_%C3%A9tica.pdf

Author

The content of the article must be unpublished, it must not be in the process of evaluation by another institution, it must not have been distributed to third parties, there must be no legal or contractual limitation that prohibits the author from authorizing the use of their work in open access and in printed or digital form.

Obtaining reproduction rights for all graphical material (tables, figures, diagrams, photographs) is the responsibility of the authors. Therefore, they must send authorizations for the publication and use of this material.

Each author must sign the ‘Copyright Transfer Agreement’, transferring the rights to Universidad Nacional Abierta y A Distancia (UNAD) and the Revista Estrategia Organizacional.

The authors of the articles selected for publication must read and know the journal's code of ethics. In all cases, the Editor and Editorial Committee declare that the opinions expressed are the sole responsibility of the authors.

Preservation policy

Our journal preserves files through the servers of the UNAD newspaper library with the OJS platform. It has the PKP PLN tool that allows preserving the content of the journal regardless of where it is hosted. Thanks to the LOCKSS Private Network. The information can be expanded at: https://pkp.sfu.ca/2016/08/08/pkp-lockss-pln-update

Additionally, the journal has OAI-PMH interoperability protocols: Open Archives Initiative-Protocol for Metadata Harvesting. Details can be found at the following link: https://hemeroteca.unad.edu.co/index.php/revista-estrategica-organizacio/oai.

Artículo de Investigación

Artificial intelligence as a strategy to manage financial audit processes

DOI: https://doi.org/10.22490/25392786.7818

Betty Auxiliadora De La Hoz Suárez Universidad Ecotec

Ismael felipe Luna Moran Universidad Nacional Abierta y a Distancia

Arleth Esther Manjarres Tete Universidad Cooperativa de colombia

Aminta Isabel De La Hoz Suárez Universidad de Cartagena

PDF (Spanish)

HTML (Spanish)

Abstract
References

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.

keywords: Artificial intelligence, risk assessment, fraud detection, financial audit, management strategies

Boden, M. (2017). Inteligencia artificial. https://books.google.es/books?hl=es&lr=&id=LCnYDwAAQBAJ&oi=fnd&pg=PT3&dq=Qu%C3%A9+es+la+inteligencia+artificial&ots=drYoDXeQob&sig=s_UoIIoCG1Py3zTQNCCH3qTREIU#v=onepage&q=Qu%C3%A9%20es%20la%20inteligencia%20artificial&f=false

Carataș, M., Spătariu, E., & Gheorghiu, G. (2018). Internal Audit Role in Artificial Intelligence. “Ovidius” University Annals, Economic Sciences Series, XVIII(1/2018), 441–445. www.tradingeconomics.com

Delgado, G. (2017). La auditoría financiera y su incidencia en la gestión de las Pymes del área textil en el centro de Gamarra. Universidad Inca Garcialasco de la Vega. Lima, Perú.: http://repositorio.uigv.edu.pe/bitstream/handle/20.500.11818/1520/TESIS%20GUNTHER%20DELGADO%20R%c3%8dOS.pdf?sequence=2&isAllowed=y

Fernández, A. (2019). Inteligencia artificial en los servicios financieros. Banco de España, Eurosistema. BOLETÍN ECONÓMICO 2/2019.: https://repositorio.bde.es/bitstream/123456789/8448/1/be1902-art7.pdf

Khodakivska, L. (2018). Cmputer Audit Using Artificial Inteligence. Інфраструктура Ринку, 20, 290–293.: http://www.market-infr.od.ua/journals/2018/20_2018_ukr/20_2018.pdf

Llumiguano, M., Gavilánez, C., & Chávez, G. (2021). Importancia de la auditoría de gestión como herramienta de mejora continua en las empresas. Scielo: https://www.scielo.org.mx/pdf/dilemas/v8nspe3/2007-7890-dilemas-8-spe3-00042.pdf

López, M., Sánchez, C., & LLano, P. (2014). Determinación del riesgo de fracaso financiero mediante la utilización de modelos paramétricos, de inteligencia artificial, y de información de auditoría. Scielo: https://www.scielo.cl/pdf/ede/v41n2/art02.pdf

Marín, L. (2018). Auditoría financiera como proceso para la toma de decisiones gerenciales. Observaciones de la economía latinoamericana. Revista eumednet. ISSN: 1696-8352.

Montoya, A., & Valencia, F. (2019). Inteligencia artificial al servicio de la auditoría: Una revisión sistemática de literatura. ProQuest. Risti. Revista Ibérica de Sistemas y Tecnologias de Información.: https://www.proquest.com/openview/8a2868ccf43245be9a642a31d5454ca4/1?pq-origsite=gscholar&cbl=1006393

Morán, M. (2020). El enfoque de la auditoría en el entorno de la era digital y la inteligencia artificial. La Junta.

Perilla, D. (2015). Auditoría Financiera y Contable. AREANDINA. Catalogación en la fuente Fundación Universitaria del Área Andina (Bogotá).: https://digitk.areandina.edu.co/bitstream/handle/areandina/1297/Auditoria%20Financiera%20y%20Contable.pdf?sequence=1&isAllowed=y

Rouhianen, L. (2018). Inteligencia artificial. 101 cosas que debes saber hoy sobre nuestro futuro. Alienta, editorial.: https://static0planetadelibroscom.cdnstatics.com/libros_contenido_extra/40/39308_Inteligencia_artificial.pdf

Sosa, M. (2007). Inteligencia artificial en la gestión financiera empresaria. Redalyc. Pensamiento & Gestión ISSN: 1657-6276: https://www.redalyc.org/pdf/646/64602307.pdf

The Institute of Internal Auditors. (2017). GLOBAL PERSPECTIVES AND INSIGHTS Artificial Intelligence – Considerations for the Profession of Internal Auditing Part I (pp. 1–8). pp. 1–8. www.theiia.org/gpi.

license

How to Cite

De La Hoz Suárez, B. A. ., Luna Moran, I. felipe, Manjarres Tete, A. E. ., & De La Hoz Suárez, A. I. . (2024). Artificial intelligence as a strategy to manage financial audit processes. Revista Estrategia Organizacional, 13(1), 57-72. https://doi.org/10.22490/25392786.7818

Download Citation

Almétricas

Metrics

Metrics Loading ...