Repercusiones en la auditoria a raíz de las nuevas tecnologías en el sector bancario colombiano en la ciudad de Tunja

Abstract

Innovative new technologies for the Colombian banking sector have undoubtedly transformed auditing practices in the financial sector, improving the efficiency, accuracy, and transparency of auditors' activities while also presenting significant challenges and improvements in how these activities are carried out. Through the effective and relevant use of these technologies, this review article examines in depth the impact of these technologies on banking audits, covering everything from risk identification and fraud detection to enhancing transparency in each of its areas. Additionally, the benefits, challenges, and ethical considerations associated with the implementation of these technologies are evaluated. The article details how the convergence of technology and auditing is shaping more effective and transparent practices. The analysis includes a thorough review of national sources, identification of the technologies used, and a comparative analysis of their impact on banking audits. Furthermore, surveys conducted among Colombian financial entities are used to assess and evaluate their results, providing a qualitative perspective on their experience with these technologies. Finally, the impact of these technologies on operational efficiency and the quality of audit services is evaluated, and the strategic need for their continued adoption to improve future audit processes is discussed.