Uso y Ventajas de la Inteligencia Artificial en la Documentación de Soportes para Procesos Sustantivos en Pruebas de Auditoría

Abstract

During the professional internship, advanced technological tools were implemented in the auditing processes, with a particular focus on optimizing financial verification in two audited companies Prosegur and Ecopetrol. One of these solutions was DataSnipper, a platform that automated the comparison of information between different sources, such as invoices, accounting records and bank statements. This automation significantly reduced the time spent on manual reviews, improving the accuracy and traceability of the audits performed. At Prosegur, tax payments were verified, ensuring that they were documented in accordance with current regulations. Tasks included coordination with regulatory bodies and a thorough review of accounting records, ensuring the consistency and accuracy of data. This approach facilitated compliance with tax obligations and optimized audit processes related to tax management.

Similarly, at Ecopetrol, the focus was on reviewing SOX controls and performing substantive testing on the financial statements. The automation provided with DataSnipper enabled faster and more detailed analysis, ensuring that key transactions, such as sales and other revenues, were audited accurately. In addition, analysis of areas of greatest financial impact was prioritized, optimizing resource allocation and improving efficiency in internal controls (Ganapathy, 2023). The implementation of these technologies facilitated more fluid collaboration between the audit and finance teams, allowing for real-time reviews and efficient sharing of results. This experience evidenced the positive impact of digital transformation in auditing, improving the quality of financial documentation, optimizing decision making and strengthening internal control of audited organizations, as indicated below in the report.