Auditoría en la era de la Inteligencia Artificial: Oportunidades y Desafíos Globales

The dynamic landscape of technology streamlines processes, and the integration of artificial intelligence (AI) has revolutionized professional practices. This research sought practical applications for AI in financial auditing, surpassing conventional roles like data processing and fraud detection. Through an analytical and experimental approach, this study employed ChatGPT 3.5 to address a genuine audit report case. Findings emphasized AI's pivotal role in efficiently accessing normative information, enabling auditors to apply evaluation criteria more effectively. The study highlighted the urgent need for an International Auditing Standard explicitly incorporating AI in audit procedures. Auditing professionals, especially independents, face a notable challenge. Effectively harnessing AI demands a high level of professional readiness aligning with AI capabilities and firmly grounded in the foundational principles of the Code of Ethics for Audit Professionals. Auditing's evolution aligns with technological progress, reshaping auditors focus on precise risk determination. Automated technologies seamlessly integrate real-time client data with auditor tools, emphasizing a shift from information processing to comprehensive data analysis and trend identification through AI algorithms. Notably, AI alone does not suffice for generating audit reports; proper guidance from the opinion generator is essential for accurate interpretation and application of prevailing standards.