The technology as a tool to obtain evidence in audits
DOI:
https://doi.org/10.36958/sep.v8i1.335Keywords:
audit technology, audit evidence, efficiency, technological evolutionAbstract
OBJECTIVE: to analyze the application of technology as a tool to obtain evidence in audits, highlighting its impact on process optimization and improved results. METHOD: a bibliographic review was conducted based on academic and technical sources. Rigorous criteria were used to construct an updated theoretical framework. Twenty articles were reviewed, and 13 were used. The collected information was systematized and analyzed to identify approaches, methodologies, and key findings on digitalization in audit processes. RESULTS: advanced technologies such as specialized software, artificial intelligence, and blockchain technology have transformed audits in Guatemala. These allow for adaptation to international standards, improved transparency, and optimized document management. Review processes have proven effective in sectors such as finance and manufacturing, increasing accuracy and efficiency. Furthermore, robotic automation helps reduce errors in repetitive tasks. However, challenges such as lack of training, resistance to change, and cybersecurity risks were identified, which hinder full adoption. CONCLUSION: appropriate technological integration modernizes audit processes and positions Guatemala as a regional benchmark. This strengthens competitiveness and confidence in financial management.
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