Propuesta metodológica para la implementación de herramientas de inteligencia artificial en los procesos de auditoría financiera en empresas del sector hotelero de la ciudad de Guayaquil.

Abstract

This study details a methodological proposal for the implementation of artificial intelligence (AI) tools in financial audits of the hotel sector in Guayaquil. Its overall objective is to promote technological innovation in a critical area of hotel accounting, improving efficiency and internal control management. The theoretical framework is based on the Technology Acceptance Model (TAM) and the Continuous Auditing Paradigm, approaches that value digital adoption and the automation of financial oversight. Regarding the methodological design, the research employs a qualitative approach, with a non-experimental, cross-sectional design and a descriptive-explanatory scope. Interviews were used as the data collection instrument, conducted with five hotel auditors from downtown Guayaquil. The findings show that the adoption of AI in this sector is not improvised and necessarily requires a phased, structured implementation model. An intermediate and uneven level of digital maturity was identified among local hotels. While some chains readily incorporate advanced features, others lack the necessary basic infrastructure. Therefore, the structured proposal is key to mapping each hotel's starting point and progressing toward realistic technological milestones. Given that the study focused exclusively on Guayaquil's hotel sector using a limited sample, the results may not be directly generalizable to other economic sectors or geographic contexts characterized by different technical capabilities, organizational cultures, or regulatory frameworks. Therefore, any attempt to replicate this proposal requires specific adjustments that take into account the unique operational and technological realities of each industry.