Artificial Intelligence and Systems Auditing: New Perspectives and Challenges
DOI:
https://doi.org/10.56368/Entrelineas516Keywords:
AI, auditing, information systems, ethical risks, professional skillsAbstract
The Fourth Industrial Revolution has solidified artificial intelligence as a disruptive technology in financial auditing, shifting manual processes toward predictive analytics and continuous monitoring. However, this change raises questions about how to integrate AI without compromising the transparency and objectivity of the profession. The objective was to analyze the relationship between AI and auditing, identifying the advantages, challenges, and changes this technology introduces to professional practice. The study employed a qualitative approach with an exploratory and descriptive documentary design. A review was conducted in Google Scholar and the institutional repository, identifying 87 documents published between 1997 and 2026. Applying the theoretical saturation criterion reduced the number of references to 26. Reliability was established through inter-rater coding, achieving an 89% agreement rate. The most significant findings indicate that AI automates 100% of the data, reduces manual effort by 30% to 50%, and improves fraud detection from 60% to 85%. However, there is a lack of transparency in the inner workings of the algorithms, biases in training data, and a need to transform auditors' competencies toward technical, ethical, and critical skills. The conclusions highlight that AI does not replace, but rather complements, human functions, freeing up time for auditors to focus on tasks of greater analytical value.
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