Impacto de la Automatización en la Auditoría: Ventajas y Desafíos

Automation in auditing represents a fundamental transformation, allowing for improved operational efficiency and accuracy in error detection. This study examines its advantages, challenges and impact on the auditor's role, highlighting the need to acquire new technological competencies and redefine the professional function. Through a qualitative approach, a literature review was conducted to identify the associated benefits, such as the ability to audit 100% of transactions and free auditors for higher value-added activities. However, the risks of excessive reliance on technology and information overload, which could negatively affect critical judgment, are cautioned. For a successful implementation, it is recommended to integrate automation in a phased manner, manage technology risks through adequate controls, and ensure continuous training of staff. Constant monitoring and adjustment of automated systems is essential to ensure their effectiveness in an environment of constant regulatory change. In conclusion, automation presents a unique opportunity to modernize auditing, but it requires a comprehensive approach that balances technological innovation with professional judgment.