Análisis de la transformación digital en los procesos de auditoria

Abstract

This article presents information on the importance of digital transformation and how it influences audit processes, reflecting proactive results on the evolution of audit processes in the market, identifying the type of quality in which processes are performed and whether risk reduction is prioritized. The digital change in organizations is developed with the implementation of new technologies such as artificial intelligence improving the processes for its execution in an efficient and accurate way analyzing as key points the fraud detection and audit risk assessment through the automation of processes and systems that allow to obtain greater control showing greater reliability and availability for the execution of processes taking into account that the internal control of these processes tries to maximize the execution of the same presenting objective qualities in work area based on the result of compliance. Artificial intelligence as an analysis tool starts from the collection of information and comparison of processes and controls through indexes and variations, focused on addressing challenges by optimizing resources and computer systems with new dynamic tools that help minimize significant risks in the processes and that always remain in force in organizations. With this to maintain a standardized (data) taking into account the organization and the correspondence to the needs managing risk factors better efficiency for the systematic and dynamic development of the same. The digital transformation in the audit processes creates the impulse towards the evolution of methods and approaches towards a much more systematic management focused on professionals facing challenges or opportunities for the development of activities and management of audit processes in conjunction with internal controls that provide comprehensive analysis of risks and on what resources are handled greater influence of the same for the control of risks or factors that determine the organizations or companies audits.