Los Retos de la Auditoría y la implementación de tecnologías novedosas: análisis del efecto en la protección de la información

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dc.contributor.advisorHernández Escorcia, Ruben Dario
dc.contributor.authorMendoza Cabezas, Deisy Johanna
dc.contributor.corporatenameUniversidad Santo Tomás
dc.contributor.cvlachttps://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001362038
dc.contributor.googlescholarhttps://scholar.google.es/citations?user=SjWOJaYAAAAJ&hl=es&oi=ao
dc.contributor.orcidhttps://orcid.org/0000-0003-0940-9833
dc.date.accessioned2026-07-27T21:50:04Z
dc.date.available2026-07-27T21:50:04Z
dc.date.issued2026-07-22
dc.descriptionEste análisis de revisión bibliográfica examina los retos y oportunidades que la adopción de tecnologías emergentes, tales como la Inteligencia Artificial (IA) y el Blockchain, presentan para la auditoría y la salvaguarda de la información. La investigación, con un enfoque cualitativo, evaluó un total de 54 estudios publicados entre 2020 y 2025, los cuales fueron identificados a través de una revisión sistemática de la literatura en bases de datos académicas y científicas. Los hallazgos muestran una notable concentración en la producción científica durante 2024 y 2025, lo que refleja la rápida transformación digital posterior a la pandemia. En términos geográficos, India, Indonesia y China lideran en investigación, impulsadas por su crecimiento tecnológico y la necesidad de ajustar las prácticas de auditoría a nuevos entornos digitales. Las áreas de investigación más relevantes se enfocan en la IA, con 28 estudios dedicados a sus aplicaciones en auditoría; el Blockchain, con 18 trabajos centrados en su capacidad para mejorar la integridad y trazabilidad; y Ciberseguridad junto con protección de datos, abarcando 8 estudios que analizan los riesgos y estrategias dentro de entornos auditados. Esta distribución destaca las áreas más significativas en cuanto al impacto y transformación dentro del ámbito auditivo. La discusión subraya que el éxito en la implementación de estas tecnologías está vinculado al apoyo organizacional, los recursos humanos disponibles y regulaciones adecuadas. También enfatiza la necesidad de encontrar un equilibrio entre automatización y juicio profesional. Las conclusiones destacan la importancia de cerrar las brechas de competencias entre auditores, adaptar marcos regulatorios existentes y abordar cuestiones éticas como la transparencia algorítmica para garantizar una auditoría sólida y confiable en esta era digital.
dc.description.abstractThis bibliographic review analysis examines the challenges and opportunities that the adoption of emerging technologies, such as Artificial Intelligence (AI) and Blockchain, presents for auditingand information safeguarding. The research, conducted through a qualitative approach, evaluatea total of 54 studies published between 2020 and 2025, identified through a systematic literaturereview in academic and scientific databases. The findings reveal a notable concentration ofscientific production during 2024 and 2025, reflecting the rapid post-pandemic digitatransformation. Geographically, India, Indonesia, and China lead the research landscape, driven by technological growth and the need to adapt auditing practices to new digital environments. The most relevant research areas focus on AI, with 28 studies dedicated to its applications in auditing; Blockchain, with 18 studies centered on its capacity to enhance integrity and traceability; and Cybersecurity together with data protection, comprising 8 studies that analyze risks and strategies within audited environments. This distribution highlights the most significant areas of impact and transformation within the auditing field. The discussion emphasizes that the successful implementation of these technologies is linked to organizational support, available human resources, and appropriate regulatory frameworks. It also stresses the need to balance automation with professional judgment. The conclusions underscore the importance of closing competency gaps among auditors, adapting existing regulatory frameworks, and addressing ethical issues such as algorithmic transparency to ensure robust and trustworthy auditing in the digital era.
dc.description.degreelevelEspecializaciónspa
dc.description.degreenameEspecialista en Auditoría y Administración de la Información Tributariaspa
dc.description.domainhttp://www.ustatunja.edu.co/investigacion
dc.format.mimetypeapplication/pdf
dc.identifier.citationMendoza Cabezas, D. J. (2026). Los Retos de la Auditoría y la implementación de tecnologías novedosas: análisis del efecto en la protección de la información [Trabajo de Grado, Universidad Santo Tomás].Repositorio Institucional
dc.identifier.instnameinstname:Universidad Santo Tomásspa
dc.identifier.reponamereponame:Repositorio Institucional Universidad Santo Tomásspa
dc.identifier.repourlrepourl:https://repository.usta.edu.cospa
dc.identifier.urihttp://hdl.handle.net/11634/73545
dc.language.isospa
dc.publisherUniversidad Santo Tomásspa
dc.publisher.branchCRAI-USTA Tunja
dc.publisher.facultyFacultad de Contaduría Públicaspa
dc.publisher.programEspecialización Auditoría y Administración de la Información Tributariaspa
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dc.rightsAttribution-NonCommercial-NoDerivs 2.5 Colombiaen
dc.rights.accessrightsinfo:eu-repo/semantics/openAccess
dc.rights.coarhttp://purl.org/coar/access_right/c_abf2
dc.rights.localAbierto (Texto Completo)spa
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/2.5/co/
dc.subject.keywordAuditing
dc.subject.keywordArtificial Intelligence
dc.subject.keywordBlockchain
dc.subject.keywordCybersecurity
dc.subject.keywordInformation Security
dc.subject.proposalAuditoría
dc.subject.proposalInteligencia Artificial
dc.subject.proposalBlockchain
dc.subject.proposalCiberseguridad
dc.subject.proposalProtección de la Información
dc.titleLos Retos de la Auditoría y la implementación de tecnologías novedosas: análisis del efecto en la protección de la información
dc.typebachelor thesis
dc.type.coarhttp://purl.org/coar/resource_type/c_7a1f
dc.type.coarversionhttp://purl.org/coar/version/c_ab4af688f83e57aa
dc.type.driveinfo:eu-repo/semantics/bachelorThesis
dc.type.localTrabajo de gradospa
dc.type.versioninfo:eu-repo/semantics/acceptedVersion

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