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Vol. 13 No. 1 (2024)
Published 2024-02-14
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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
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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
license

Copyright (c) 2024 Revista Estrategia Organizacional

Creative Commons 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.

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
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