El impacto de las herramientas de analisis de datos en la auditoria financiera en las empresas PYMES de Villavicencio

Abstract

This research study evaluates the impact of applying data analysis tools to the financial audits of SMEs located in Villavicencio. The research stems from the growing importance of technology in accounting and auditing processes, particularly in a context where organizations are managing ever-increasing volumes of financial information. The study examines how technology and data analysis tools can contribute to greater efficiency, quality, and reliability in financial audits, which can be conducted through more agile, systematic, and accurate processes. It also examines the contribution of these tools to the detection of errors, inconsistencies, and significant financial risks within the entity. To conduct the study, a quantitative approach was employed to determine the respondents’ level of agreement with statements regarding the use of data analysis tools in financial audit procedures, using a Likert-type scale. The results are conclusive in that the majority believe these tools make the auditor’s work easier, improve information management, and contribute to better decision-making within organizations. Finally, the research highlights the importance of SMEs and accounting professionals keeping pace with technological advancements by promoting the use of digital tools that enable them to conduct more efficient audits in line with the current demands of the business environment.