La Auditoría Financiera frente a los Riesgos de la Inteligencia Artificial y la Automatización: desafíos en el Sector Financiero Colombiano (2020-2025)

Abstract

The technological transformation in the Colombian financial sector between 2020 and 2025 has significantly reshaped financial auditing processes. Advances in artificial intelligence, automation, and big data analytics have enabled the development of new procedures, strengthened early risk detection, and improved assurance quality. However, these advances have also generated challenges, primarily related to methodological adaptation, professional training, resistance to adopting technological tools, and a lack of trust in digital systems. This article presents a research-based review to analyze the challenges, trends, and risks at the time of the initial integration of Artificial Intelligence and automation into financial auditing in the Colombian sector. The results show that, although tools such as Big Data, machine learning, and blockchain have boosted audit processes and increased analytical accuracy, their implementation remains limited by technological gaps, a lack of regulatory standardization, the urgent need to strengthen professional judgment, dependence, and skepticism. Evidence indicates that the main emerging risks include over-reliance on algorithms, data vulnerability, deterioration of professional judgment, and a lack of regulatory guidelines. Furthermore, it is highlighted that the success of the transition to Audit 4.0 will depend on advanced technical training, the development of ethical competencies, technological investment, and an organizational culture geared toward innovation. In conclusion, AI and automation represent crucial opportunities to improve the transparency and reliability of financial information, provided that the associated risks are properly managed and robust, critical human oversight frameworks are strengthened.