Beneficios del uso de tecnologías digitales en la auditoría externa

una revisión de la literatura

Palabras clave: auditoría, big data, contabilidad, inteligencia artificial (IA), sistemas de información, tecnologías digitales

Resumen

Este artículo es el resultado de la revisión sistemática de la literatura de contabilidad y de sistemas de información, enfocada en comprender los beneficios del uso de tecnologías digitales en el proceso de auditoría. A partir del objetivo, se planteó la pregunta de investigación que guió la presente revisión de literatura: ¿cuáles son los beneficios que trae el uso de tecnologías digitales de información al proceso de auditoría externa? La metodología utilizada consistió en la selección y el análisis de 50 documentos, extraídos de revistas de la base de datos de Scopus, de un total de 3649 artículos de investigación de 38 revistas diferentes. Así mismo se analizaron, para cada fase del proceso de auditoría, las principales tecnologías digitales emergentes relacionadas con el proceso de auditoría externa, tipos de metodologías y enfoques de los autores y, finalmente, resultados y hallazgos encontrados por los autores. La mayoría de los autores consultados coinciden en que las tecnologías digitales pueden cambiar el enfoque actual de la auditoría, al pasar de una revisión periódica a una continua y que el uso de las tecnologías digitales podría generar eficiencias y optimización en el proceso general de la auditoría.

Biografía del autor/a

María Elena Emma Escobar Ávila, Universidad Externado de Colombia

Ph. D. en Estudios Sociales, magíster en Educación con Énfasis en Gestión y Evaluación, y contador público, Universidad Externado de Colombia, Bogotá.

Juan Carlos Rojas Amado, Universidad Externado de Colombia

Contador público, Universidad Externado de Colombia, Bogotá.

Correo electrónico: juan.rojas01@est.uexternado.edu.co

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Biografía del autor/a

María Elena Emma Escobar Ávila, Universidad Externado de Colombia

Ph. D. en Estudios Sociales, magíster en Educación con Énfasis en Gestión y Evaluación, y contador público, Universidad Externado de Colombia, Bogotá.

Juan Carlos Rojas Amado, Universidad Externado de Colombia

Contador público, Universidad Externado de Colombia, Bogotá.

Correo electrónico: juan.rojas01@est.uexternado.edu.co

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Cómo citar
Escobar Ávila, M. E. E., & Rojas Amado, J. C. (2021). Beneficios del uso de tecnologías digitales en la auditoría externa: una revisión de la literatura. Revista Facultad De Ciencias Económicas, 29(2), 45-65. https://doi.org/10.18359/rfce.5170
Publicado
2021-10-06
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Artículos
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