Impacto de la transformación digital en el rol y las competencias de los revisores fiscales y auditores en Colombia: desafíos y oportunidades en la era digital

Abstract

This study analyzes the challenge of how digital transformation is changing the role and competencies of statutory auditors and auditors in Colombia. In an environment in constant technological evolution, these professionals face significant challenges in adopting digital tools and updating their skills. The main objective is to examine the impact of digitalization on auditing, identifying the opportunities and obstacles that this transformation brings. The method used is a documentary analysis of academic sources, regulations and previous studies that allow understanding the trends and effects of digitization in the sector. The results show that the implementation of artificial intelligence, big data and automation has improved the efficiency and accuracy of auditing processes in large firms, while small and medium-sized companies face economic and training barriers. There is also a gap in the training of auditors, who require new technological competencies to remain competitive. The discussion highlights the importance of updating curricula in academic programs and the development of strategies to reduce the digital divide in the sector. Digitalization in auditing is not an option, but a necessity to ensure the quality and transparency of financial information in Colombia.