ERP SYSTEMS AND ARTIFICIAL INTELLIGENCE – TOOLS THAT PROVIDE CHALLENGES AND OPPORTUNITIES FOR THE ACCOUNTING AND AUDITING PROFESSION

In a world in continuous evolution, the integration of ERP systems and artificial intelligence in organizations presents numerous challenges and opportunities for the accounting and auditing profession. The present article aims to observe the impact of these technologies on traditional practices in the field of accounting and auditing, highlighting how to restructure the flow of information and improve all processes within the organization. The authors of the article used a quantitative research method based on a bibliometric analysis. As a result of the studies carried out by the authors, they indicated that ERP systems offer the possibility to centralize data and automate tasks, allowing accountants and auditors to focus on higher value activities such as strategic analysis and advisory services. AI technologies can help analyse large amounts of data at remarkable speeds, being able to identify anomalies or patterns that may go unnoticed by human auditors, improving the accuracy of financial reporting and fraud detection and risk assessment processes. Automating repetitive tasks through AI gives both accountants and auditors the opportunity to focus on strategic initiatives. Even if these technologies can bring many benefits in the decision-making process of an organization, there must also be a change in the mentality and skills possessed by professional accountants and auditors so that organizations can perform.