Transformación digital en la auditoría interna y su efecto en la eficiencia operativa

Maybelline Jaqueline Herrera-Sánche

doi:10.55813/gaea/rcym/v2/n3/45

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Published: 2024-08-06

DOI: https://doi.org/10.55813/gaea/rcym/v2/n3/45

Keywords:

digital transformation, internal audit, accounting ethics, automation, digital competencies

Herrera-Sánchez, Maybelline Jaqueline

Universidad Técnica Luis Vargas Torres de Esmeraldas

https://orcid.org/0000-0001-6840-3891

Abstract

The research systematically examines recent literature on digital transformation in internal audit and its effect on operational efficiency, considering that the adoption of technologies such as big data, artificial intelligence and robotic automation redefines traditional control methods. Under an exploratory qualitative approach, a review of publications indexed between 2015 and 2024 in Scopus, Web of Science and ScienceDirect was conducted, prioritizing empirical studies and systematic reviews. The results show that digitization increases the speed and accuracy of data analysis, reduces operating costs and strengthens the timely detection of risks, contributing to a more proactive and strategic audit. However, significant barriers remain, such as cultural resistance to change, lack of technological skills among auditors and integration problems with legacy systems, which limit the impact of these tools. The discussion underlines that the success of digital transformation does not depend only on technological investment, but also on a comprehensive management that combines leadership, innovation culture and continuous training. It is concluded that digitalization represents a strategic opportunity to strengthen the audit function, provided that organizational barriers are addressed in a coordinated manner.

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Issue

Vol. 2 No. 3 (2024): Scientific Interactions and Global Challenges

Section

Artículos

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

Author Biography

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

Ecuadorian national, professional in Accounting, Finance, and Business Administration. His undergraduate education was completed at the Universidad Tecnológica Equinoccial Santo Domingo, and his postgraduate studies were completed at the Pontificia Universidad Católica del Ecuador in Quito.
He began his professional career in 2010 in the accounting and sales area, later starting a career in public service in the areas of ANT archiving, IESS administration, accounting for the Provincial GAD of Santo Domingo, and administrative-financial administration for the Cantonal Council for the Protection of Rights, accumulating approximately nine years of professional experience. In 2015, he began his professional career in higher education as a part-time lecturer at the Shalom Higher Institute in Quito for a period of two years. In 2018, he began working as a part-time lecturer at the Technology and Finance Institute, and from 2019 to the present, he has been teaching accounting at the Los Andes Higher Technological Institute in the canton of Santo Domingo. and since 2020, she has been a full-time lecturer at the Faculty of Administrative and Economic Sciences at the Luís Vargas Torres Technical University in Esmeraldas, Santo Domingo de Los Tsáchilas campus, with approximately 5 years of experience in higher education. Accredited and categorized by SENESCYT as an assistant researcher, she is the author of several scientific articles and academic books that have been translated into the most important languages internationally, and is a member of the Applied Economics Research Group (GEA) at the University of the Armed Forces ESPE.

How to Cite

Herrera-Sánche, M. J. (2024). Digital transformation in internal audit and its effect on operational efficiency. Scientific Journal Science and Method, 2(3), 13-25. https://doi.org/10.55813/gaea/rcym/v2/n3/45

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