Adaptation of auditing regulationds to emerging technological advances

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Published: 2023-07-15
DOI: https://doi.org/10.55813/gaea/rcym/v1/n3/16
Keywords:
digital auditing, artificial intelligence, regulations, traceability, algorithmic transparency

Main Article Content

Herrera-Sánchez, Maybelline Jaqueline
Universidad Técnica Luis Vargas Torres de Esmeraldas
https://orcid.org/0000-0001-6840-3891
Casanova-Villalba, César Iván
Universidad Técnica Luis Vargas Torres de Esmeraldas
https://orcid.org/0000-0001-6486-1334
Ruiz-López, Silvana Elizabeth
Universidad Técnica Luis Vargas Torres de Esmeraldas
https://orcid.org/0000-0002-8211-3556

Abstract

The article addresses the urgent need to adapt auditing regulations to emerging technological advances such as artificial intelligence, blockchain and big data. Through a systematic review of indexed scientific literature, the authors identify a marked obsolescence in current regulations regarding the use of disruptive technologies, which generates regulatory, ethical and technical gaps that compromise data traceability, algorithmic transparency and the auditor's professional responsibility. Among the main findings are the lack of specific standards for digital technologies, the absence of ethical guidelines on algorithms and regulatory rigidity in the face of innovation. In response, flexible regulatory frameworks, algorithmic transparency requirements, traceability guidelines and alliances between regulators and technologists are proposed. These proposals seek to preserve the quality and legitimacy of auditing in the digital era, strengthening its capacity to respond to a complex and changing environment.

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Article Details

Issue

Vol. 1 No. 3 (2023): Paradigms in Review from Current Science

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Artículos
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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Author Biographies

Herrera-Sánchez, Maybelline Jaqueline, Universidad Técnica Luis Vargas Torres de Esmeraldas

"Ecuadorian nationality, professional in Accounting, Finance and Business Administration. His undergraduate academic training was conducted at the Universidad Tecnológica Equinoccial Santo Domingo and postgraduate was conducted at the Pontificia Universidad Católica del Ecuador, Quito. 
The work activity began in 2010 within the accounting and sales area, then began a career in public service in areas of ANT file, administrative IESS, accounting GAD Provincial de Santo Domingo, administrative - financial Cantonal Council for the Protection of Rights, adding an approximate professional experience of 9 years. In 2015 he began his professional activity in the area of higher education part-time at the Instituto Superior Shalom in the city of Quito for a period of two years, in 2018 he began teaching part-time at the Instituto Technology and Finance and since 2019 to date in the career of Accounting at the Instituto Tecnológico Superior Los Andes in the canton of Santo Domingo, and in 2020 he has been working in the area of accounting at the Instituto Tecnológico Superior Los Andes in the canton of Santo Domingo.  Until the present date in the Accounting career of the Instituto Tecnológico Superior los Andes in the canton of Santo Domingo, and in 2020 until the present she is a full time professor of the Faculty of Administrative and Economic Sciences of the Universidad Técnica Luís Vargas Torres de Esmeraldas Sede Santo Domingo de Los Tsáchilas, totaling approximately 5 years in higher education. Accredited and categorized by SENESCYT as an assistant researcher 1 writer of several scientific articles and academic books that have been translated into the most important languages internationally, member of the Research Group in Applied Economics (GEA) of the University of the Armed Forces ESPE".

Casanova-Villalba, César Iván, Universidad Técnica Luis Vargas Torres de Esmeraldas

Ecuadorian nationality, professional in Accounting, Finance and Business Administration. Master in Business Administration with mention in quality and productivity management (Pontificia Universidad Católica del Ecuador, Quito). Engineer in Finance and Auditing CPA (Universidad Tecnológica Equinoccial). International Diploma in International Financial Reporting Standards (IFRS) (Universidad Metropolitana and the National Union of Accountants Associations of Ecuador). Specialization in Corporate Finance (Universidad Nacional Autónoma de México-UNAM). Accredited and Categorized Researcher by SENESCYT. Leader of the Group of Google Educators of Santo Domingo. Certification by competencies in Administrative Assistance with Office Automation and Training of Trainers. Professional career starts in the accounting area (2008-2009), Statistician at the Ministry of Public Health (2012-2013), in the financial area of the National Transit Agency (2014-2017), in the administrative area at the National Electricity Corporation EP (2017-2018), Hardware Administrator J&J (2019), Supervision and Control at the National Institute of Statistics and Census (2019). Professional experience in higher education, at the Instituto Técnico Superior Shalom in the city of Quito (2015-2018), Instituto Superior Tecnológico los Andes in Santo Domingo (2018-present), in the Faculty of Administrative and Economic Sciences of the Universidad Técnica Luís Vargas Torres de Esmeraldas Sede Santo Domingo de Los Tsáchilas (2020-present).

Ruiz-López, Silvana Elizabeth, Universidad Técnica Luis Vargas Torres de Esmeraldas

 Ecuadorian nationality, professional in Accounting, Finance and Auditing. Her undergraduate academic training was carried out at the Universidad Tecnológica Equinoccial Santo Domingo obtaining the degree of Engineer in Finance, Auditing, CPA, Post degree at the Universidad de Especialidades Espiritu Santo matrix in Samborondon with the degree of Master in Accounting and Finance. The work activity began in 2008 within the Faculty of Economics and Business, internal part of the accreditation process of the careers of Finance and Business, later she acquired experience in the accounting and financial area of the Universidad Tecnológica Equinoccial adding professional experience of 8 years. In 2020 he began his professional activity in teaching until today as a full time professor at the Universidad Técnica Luis Vargas Torres de Esmeraldas, Santo Domingo de los Tsáchilas, adding approximately 1 year in higher education. During the last years she has been dedicated to teaching and research activity writing several scientific articles in Latindex and Scopus bases, she has participated in national and international conferences.

How to Cite

Herrera-Sánche, M. J., Casanova-Villalba, C. I., & Ruiz-López, S. E. (2023). Adaptation of auditing regulationds to emerging technological advances. Scientific Journal Science and Method, 1(3), 1-15. https://doi.org/10.55813/gaea/rcym/v1/n3/16
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