Impacto y análisis de la implementación de la inteligencia artificial en la auditoría de empresas de servicios de información del Ecuador (calificadoras de riesgo) en un futuro próximo.

Abstract

Artificial Intelligence in auditing has experienced significant advances throughout history. Consequently, its implementation in companies that offer information services (risk rating) in Ecuador will have direct and significant effects on their business management. Therefore, the objective of this research is to know the impact and possible changes faced by these organizations in order to provide alternative solutions, since Ecuador, being an underdeveloped country, presents disadvantages in the application of technological innovations in the business environment. Qualitative and quantitative methods were implemented in this research. This involved applying a survey to the specified population. The results then allowed us to analyze several perspectives that could subsequently serve as a reference for possible solutions, which would be focused on the technological problems that the Ecuadorian community is facing. The results obtained in the present study demonstrate that 75% of the risk rating agencies in Ecuador are not fully prepared for the implementation of Artificial Intelligence tools. Their level of knowledge about these technologies is poor.