Artificial intelligence applications in contemporary financial auditing

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Published: 2025-05-02
DOI: https://doi.org/10.55813/gaea/rcym/v3/n2/3
Keywords:
financial auditing, artificial intelligence, accounting automation, risks, digital auditing

Main Article Content

Casanova-Villalba, César Iván
Universidad Técnica Luis Vargas Torres de Esmeraldas
https://orcid.org/0000-0001-6486-1334
Herrera-Sánchez, Maybelline Jaqueline
Universidad Técnica Luis Vargas Torres de Esmeraldas
https://orcid.org/0000-0001-6840-3891
Almeida-Blacio, Jorge Hernan
Universidad Regional Autónoma de Los Andes
https://orcid.org/0000-0002-6716-9113

Abstract

The research analyzes the emerging role of artificial intelligence (AI) in contemporary financial auditing in response to the increasing complexity of business environments and the massive volume of financial data. Through a qualitative literature review of indexed academic sources, the main current applications of AI are identified, such as automation of routine processes, risk assessment, and continuous real-time transaction analysis. The findings reveal that these technologies optimize the efficiency and accuracy of audit work, although their implementation faces significant challenges, such as lack of specific regulation, algorithmic opacity, and professional resistance to change. It is concluded that AI substantially transforms the role of the auditor and requires new competencies, as well as regulatory and cultural reforms. The study proposes a comprehensive approach that articulates technological innovation, ethical governance and professional development to consolidate more reliable and transparent audits.

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Article Details

Issue

Vol. 3 No. 2 (2025): Emerging Knowledge in Current Research

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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

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 begins 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), Administrator Hardware 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 at the Luis Vargas Torres Technical University of Esmeraldas, Santo Domingo de Los Tsáchilas Campus (2020-present).

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

“Ecuadorian nationality, professional in Accounting, Finance, Auditing 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 teaching part-time at the Instituto Superior Shalom in the city of Quito for a period of two years, in 2018 he began as a part-time teacher at the Instituto Technology and Finance and from 2019 to the present date in the career of Accounting at the Instituto Tecnológico Superior los Andes in the canton of Santo Domingo, and in 2020 to date she has been working as a full time professor at the Faculty of Administrative and Economic Sciences of the Universidad Técnica Luís Vargas Torres de Esmeraldas, 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”.

Almeida-Blacio, Jorge Hernan, Universidad Regional Autónoma de Los Andes

Public Accountant - Auditor by profession. His undergraduate academic training was carried out at the National University of Loja, obtaining the degrees of Bachelor and Engineer in Accounting and Auditing, CPA, An International Diploma in Managerial Accounting and Environmental Auditing at the University Vladimir Illich, Las Tunas - Cuba, a postgraduate degree at the Universidad Técnica Particular de Loja with the degree of Magister in Integral Auditing, he is currently studying a Doctorate in Economic Sciences mention in Accounting at the Universidad Nacional de Cuyo, Mendoza - Argentina, he is an active member of Auditool - Global Network of Knowledge in Auditing and Internal Control, Bogota - Colombia. He has been a professor since 2010 at the Universidad Regional Autónoma de los Andes - UNIANDES teaching the different subjects of Accounting, Auditing, Taxation, Budgeting, Financial Administration and Degree Works, he also works as General Accountant and/or Deputy Director of Financial Management (e.) in the Municipal Board of Social Inclusion of the Municipal Government of Santo Domingo since 2012, he has published scientific articles in high impact journals such as Scopus and has participated in national and international conferences.

How to Cite

Casanova-Villalba, C. I., Herrera-Sánchez, M. J., & Almeida-Blacio, J. H. (2025). Artificial intelligence applications in contemporary financial auditing. Scientific Journal Science and Method, 3(2), 30-43. https://doi.org/10.55813/gaea/rcym/v3/n2/3
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