La inteligencia artificial y la transformación en la auditoría forense para la detección de fraudes y errores

Abstract

Forensic auditing is considered one of the most effective disciplines not only in the prevention of economic crimes that can be criminalised, but also in the detection of irregularities within organisations. This thesis studies the evolution of forensic auditing through the use of artificial intelligence (AI), a technology that has changed the way in which large volumes of data are handled and interpreted in the business world. The paper argues that forensic auditing has been shaped over the years by the use of AI, which has improved processes very effectively, the tools used in the development of AI for forensic purposes, its implementation and the challenges. that must be faced. To that end, the research departs from the survey method using a descriptive design and documentary analysis of related studies applied to audit experts in the city of Quito, Pichincha province. Such research serves to evaluate the auditors' position on the real possibilities of the use of AI and its possible use within the fraud and error detection process. It also discusses ethical and technical issues that restrict the development of this technology, for example, the dependence on high quality databases, the costly technological update and the need for advanced professional training for its correct use. The paper also highlights the potential of AI in restraint, facilitating the scanning and identification of possible patterns and irregularities in transactions.