Los Retos de la Auditoría ante la Implementación de Inteligencia Artificial y su Impacto en la calidad de la Auditoría en las firmas auditoras más representativas del Ecuador

Abstract

Artificial intelligence (AI) is transforming the field of auditing, offering opportunities to improve process efficiency and quality, but also presenting significant challenges. This study aimed to establish the challenges that auditing faces with the implementation of AI and its impact on the quality of the Audit in the most representative auditing firms in Ecuador. Through a mixed approach that included a survey of these firms, aspects such as the implementation of AI, its impact on quality, challenges and ethical measures adopted were addressed. The results reveal that 57.1% of firms use AI mainly to strengthen quality control, 71.4% have increased investment in technological training, and 57.1% have developed specific codes of ethics for the use of AI. The main challenges include the technical complexity of the algorithms (71.4%) and resistance to change. It is concluded that the implementation of AI is having a positive impact on the quality of auditing in Ecuador, improving risk detection and process efficiency. However, significant challenges remain in terms of technological adaptation and ethical considerations. A holistic approach that includes ongoing training, development of robust ethical frameworks, and greater collaboration among industry players is required to fully realize the potential of AI in improving audit quality.