Auditoría Financiera Inteligente: El aporte de la Inteligencia Artificial para la toma de decisiones organizacionales.

Abstract

The proposed presentation aims to address in the first instance the evolution of financial auditing with the incorporation of new emerging technologies, this evolution has allowed to move from manual and regulatory processes to more agile, accurate and automated models, capable of analyzing large volumes of data in real time, thus optimizing information and providing comparability for decision making.

At the same time, it wants to detail how artificial intelligence has significantly impacted financial auditing processes, emphasizing its contribution to organizational decision making, on the other hand, it seeks to present the way in which organizations face different challenges when adopting AI technologies, promoting a mentality oriented towards innovation and competitiveness.

As a methodology, we will find cases of companies that already use AI in their financial audits, demonstrating the positive impact on their processes and decision making, exploring the concept of predictive auditing, where AI not only analyzes historical data, but also predicts future results based on trends identified in financial data so that companies can be proactive and not reactive to management problems, ensure their transparency and increase the confidence of their stakeholders,

The results show that AI makes it possible to automate repetitive tasks, optimize detection and generate more reliable and useful reports for strategic management. This transformation not only improves the efficiency and reliability of the audit process, but also redefines the role of the auditor as an analytical and strategic agent . In this context, a critical reflection on future trends in financial auditing is expected, including the integration of emerging technologies such as blockchain, big data or machine learning, which amplify the potential of AI to strengthen transparency, anticipate risks and improve organizational decision making. However, their adoption requires technological investment, specialized training and adequate change management. It is concluded that intelligent financial auditing is emerging as an essential tool to face the demands of a dynamic and highly competitive digital environment.