español Español
DOI:
https://doi.org/10.36958/sep.v8i2.340Keywords:
EspañolAbstract
OBJECTIVE: To examine the impact of technology in public auditing, emphasizing its influence on process improvement and transparency in public management. METHOD: Systematic literature review, which involved the consultation of academic sources and previous studies, allowing a critical analysis on the integration of digital tools in government auditing and ensuring an updated and relevant theoretical framework. RESULTS: It was identified that digitalization has improved time and reduced the operational burden, allowing faster audits and raising the capacity for risk analysis, in addition, it was shown that tools such as business intelligence software, e-audit, blockchain and artificial intelligence have strengthened the control of transactions, security of records and process automation, increasing the accuracy and efficiency of audits, also highlighted the main challenges and opportunities of digitization, including cybersecurity and reducing corruption through real-time monitoring. CONCLUSION: It was concluded that technology has revolutionized government auditing, offering tools that strengthen transparency, optimize resource management and increase the effectiveness of audits, however, it is essential to face technological challenges, ensure cybersecurity and promote the implementation of innovations to maximize their impact on public sector auditing.
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