Artificial intelligence and audits based on unstructured data
DOI:
https://doi.org/10.56368/Entrelineas312Keywords:
data analysis, financial audit, Big Data, accounting, Artificial IntelligenceAbstract
In accounting, auditing and finance, numerous documents are handled for which there is no methodology that allows the truly relevant data to be extracted. Currently, the use of artificial intelligence makes it possible to process unstructured data, the complexity of which to process and organize requires a considerable number of man-hours, slowing down the auditor's work. In recent years, terms such as Big Data, data analytics and artificial intelligence have emerged as key concepts in accounting. With the objective of describing the application of artificial intelligence in the analysis and processing of unstructured data for use in operational audits, a descriptive and documentary study was carried out, with a non-experimental design and a transversal perspective. The results demonstrated the treatment of unstructured data in the audit, specifying its classification and management, highlighting how Big Data influences the audit and how structured and unstructured data are transforming the traditional methods of the audit process. It is concluded that handling large volumes of unstructured data always poses security and privacy risks, which justifies the need to protect this data against unauthorized access. At the same time, the need for accountants and auditors to acquire new skills and technical knowledge to work with advanced artificial intelligence and data analysis tools is emphasized.Downloads
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