Evolución de la auditoría financiera en la era de la transformación digital

Abstract

The article analyzes the evolution of financial auditing in the era of digital transformation, highlighting the importance of adapting to technological advances and using advanced digital tools. It addresses the challenges and opportunities that arise from the integration of digital technologies in financial auditing, as well as ethical and security considerations. It emphasizes automation in financial auditing to identify risks and understand the business, stressing the need to acquire technological skills and establish governance and compliance frameworks. Digital transformation has revolutionized financial auditing in leading financial institutions, which have implemented tools such as cloud auditing, data analysis, and blockchain to improve efficiency and accuracy in audits. Major auditing firms have adopted technologies such as artificial intelligence and data analysis to enhance the quality of audits and detect risks and fraud more effectively, while small and medium-sized enterprises are also digitizing their financial processes to optimize costs and risks in financial auditing.