Evaluación del uso de inteligencia artificial en auditoría financiera realizada por auditores independientes de la ciudad de Guayaquil, 2023.

Abstract

The purpose of this research was to evaluate the use of artificial intelligence in the effectiveness of financial audits performed by independent auditors in Guayaquil during the year 2023. The starting point is related to the fear that, in part, generates the use of this tool, because some suggest that it could replace human work. Others see it as an opportunity to be more efficient and reduce the operational burden. Because there are divided opinions, this research was developed from a quantitative approach by applying a digital questionnaire to a group of 125 professionals. The results showed that the vast majority use artificial intelligence in the various stages of the audit, but its use stands out mostly in young people, in relation to those who have more experience and are more mature. Even independent auditors use it more than those working in firms, and this is interesting because the methods that stand out most in the use of AI have to do with issues such as data analysis, external confirmation, inquiry and inspection of documents. Although it was also identified that a limitation is training, it should be considered to entrench a proper use, within professional ethics.