Influencia de las tendencias tecnológicas en los profesionales de auditoría financiera en la ciudad de Bucaramanga

Abstract

The purpose of this research is to characterize the technological trends used by Financial Auditing professionals who work in some companies in Bucaramanga, through the measurement of the level of technological appropriation, generating conclusions about professional and labor challenges. This research is approached through a mixed approach, which is based on a qualitative study of a descriptive and exploratory type, since we use a documentary analysis, and additionally because it collects, processes and analyzes information on the most relevant facts of the technological trends of the digital age in the field of auditing. It is also quantitative, because it seeks to characterize the current status of financial auditing professionals who work in SMEs and large companies in Bucaramanga, in relation to the use of various technologies that must be applied in auditing, through a standardized Likert-type questionnaire, in which it is possible to identify the knowledge and the degree of use of these technological trends. Among the findings, it can be noted that there are great differences in the level of technological appropriation, between the auditors who work in both types of companies, which represents a challenge for current professionals who have the need to adapt to the new demands of the labor market to not lose the race against automation.