Application and impact of artificial intelligence in external auditing processes

In this work, the research problem was based on the variability of the implementation of artificial intelligence among accounting professionals. A comprehensive evaluation was carried out on the adoption of artificial intelligence technologies in external auditing and the reasons that motivate or prevent their use by professionals. The research design was exploratory, descriptive, and cross-sectional. A mixed approach was used, designed through an interview with an external auditor and a survey of 22 accounting professionals. The most important findings were that of all the professionals involved in the study, none received any training on artificial intelligence, only a small percentage applied it, and all agreed that they function as support tools and speed up routine tasks, although they are wary of their use. It was concluded that the use of artificial intelligence tools is efficient for improving repetitive procedures and tasks, which would give greater precision in the results. It was also recommended to invest intraining that would enable good management of this type of technology and thus improve technical and tactical skills and make decision-making more efficient.