Abstract

ERAZO-CASTILLO, José  and  DE LA A-MUNOZ, Sandy. Audit of the future, prospective and artificial intelligence to anticipate risks in organizations. Novasinergia [online]. 2023, vol.6, n.1, pp.105-119.  Epub Jan 16, 2023. ISSN 2631-2654.  https://doi.org/10.37135/ns.01.11.07.

: Digital innovation is a strategic tool in organizations. Technology is revolutionizing all areas of business, so foresight and artificial intelligence can be presented as key tools in auditing processes. This article, through a literature review, interviews, and analysis, seeks to determine conceptual aspects related to the audit of the future and how this topic has been addressed in educational institutions and companies in Ecuador. Among the results, it is highlighted that foresight and artificial intelligence applied in auditing have become tools to achieve higher levels of quality, improve processes, reduce time and money, and provide reliable data for decision making and risk identification. The results also determined that some of the risk rating companies in Ecuador are not satisfied with technological advances and have a low level of use of technological tools and artificial intelligence. Similarly, accounting and auditing careers in higher education institutions do not have advances in innovation, nor do they consider the teaching of foresight or artificial intelligence tools in their curricula.

Keywords : Future auditing; artificial intelligence; organizations; prospective thinking; risks.

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