Propuesta de un Modelo de Gobernanza de Datos para el Uso Seguro de Herramientas de Inteligencia Artificial en los Procesos Contables y Tributarios en las Organizaciones

Abstract

The increasing use of artificial intelligence in accounting and tax processes has heightened the risk of exposing organizational information and data, given the absence of processes or policies capable of safeguarding such information. Consequently, designing a data governance policy proposal that promotes the safe use of artificial intelligence by public accountants in Colombia becomes essential. This research, grounded in national and international standards and models, seeks to adapt these frameworks to the accounting context. As a final outcome, a best-practices guide is produced for the classification, anonymization, and protection of data, thereby strengthening information security within the accounting profession.