Current Artificial Intelligence Models for Auditing: Automation, Risks, and the Digital Transformation of Financial Control
DOI:
https://doi.org/10.46502/issn.2792-3681/2026.10.3Keywords:
AI models, auditing, financial control, digital transformation, automation and risksAbstract
The digital age has radically transformed financial auditing by incorporating various artificial intelligence (AI) models into large, medium, and small businesses, expanding audit capabilities beyond traditional limited sampling while facilitating the analysis of large volumes of data in real time. Given this global reality, the objective of this research is to analyze current AI models applied to financial auditing in order to assess their contribution to process automation, identify associated risks, and understand their impact on the digital transformation of financial control. In light of this objective, a documentary methodology was implemented based on the interpretation of sources of recognized scientific value. In conclusion, it is asserted that the digitization of financial control, driven by AI, can enhance—under certain conditions—the instrumental rationality of auditing—making it faster, more extensive, and more efficient—but at the same time undermine critical capacity if the auditor becomes a mere user of “black boxes” that determine what and where to examine.
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