Implicaciones éticas en el uso de las herramientas de inteligencia artificial en los trabajos de auditoría de las firmas más representativas del Ecuador durante el año 2022

Abstract

The study analyzes the ethical implications of the use of artificial intelligence (AI) tools in auditing in the most representative firms in Ecuador during 2022, using a mixed methodology that combines questionnaires to professionals in the sector and documentary analysis of regulations and previous studies. The results reveal that, although the majority of firms are aware of some ethical and regulatory guidelines related to AI, there is no specific national regulation that regulates this area comprehensively, leading firms to follow international guidelines and the Law on Protection of AI. Personal Data of Ecuador. The most widely used AI tools, such as Robotic Process Automation (RPA) and advanced analytics, significantly improve the efficiency and effectiveness of audits by reducing the time and resources required to complete routine tasks and increasing accuracy in identifying risks and anomalies. The relationship between ethical principles and the use of AI highlights the importance of transparency, responsibility, privacy and equity in the use of these technologies. The variability in the implementation of ethical measures between firms indicates areas for improvement, suggesting the need to develop specific national regulations that address the risks and particularities of the use of AI in auditing. Additionally, the creation of ethics committees within audit firms to oversee the implementation and use of AI is recommended, as well as the provision of ongoing and specific training to auditors on the use of advanced technologies and associated ethical principles. These measures are crucial to ensure the responsible and ethical use of AI in auditing, increasing trust and integrity in audit processes in an increasingly digitalized environment