Benefits of Using Digital Technologies in External Auditing: a Literature Review

Beneficios del uso de tecnologías digitales en la auditoría externa: una revisión de la literatura;
Benefícios do uso de tecnologias digitais na auditoria externa: uma revisão da literatura

dc.creatorEscobar Ávila, María Elena Emma
dc.creatorRojas Amado, Juan Carlos
dc.date2021-10-06
dc.date2023-03-22T19:01:27Z
dc.date2023-03-22T19:01:27Z
dc.date.accessioned2023-09-06T17:36:22Z
dc.date.available2023-09-06T17:36:22Z
dc.identifierhttps://revistas.unimilitar.edu.co/index.php/rfce/article/view/5170
dc.identifier10.18359/rfce.5170
dc.identifierhttp://hdl.handle.net/10654/42997
dc.identifier.urihttps://repositorioslatinoamericanos.uchile.cl/handle/2250/8691709
dc.descriptionThis article is the result of the systematic revision of the accounting and information systems Literature, focused in including/understanding the benefits of the use of digital technologies in the audit process. Based on the objective, the research question that guided this literature review was posed: what are the benefits that the use of digital information technologies brings to the external audit process? The methodology used consisted in the selection and analysis of 50 documents, extracted from journals in the Scopus database, out of a total of 3,649 research articles from 38 different journals. Likewise, for each phase of the audit process, the main emerging digital technologies related to the external audit process, types of methodologies and approaches of the authors and, finally, results and findings found by the authors were analyzed. Most of the authors consulted agree that digital technologies can change the current focus of the audit, going from a periodic review to an ongoing one and that the use of digital technologies could generate efficiencies and optimization in the general audit process.
dc.descriptionEste artículo es el resultado de la revisión sistemática de la literatura de contabilidad y de sistemas de información, enfocada en comprender los beneficios del uso de tecnologías digitales en el proceso de auditoría. A partir del objetivo, se planteó la pregunta de investigación que guió la presente revisión de literatura: ¿cuáles son los beneficios que trae el uso de tecnologías digitales de información al proceso de auditoría externa? La metodología utilizada consistió en la selección y el análisis de 50 documentos, extraídos de revistas de la base de datos de Scopus, de un total de 3649 artículos de investigación de 38 revistas diferentes. Así mismo se analizaron, para cada fase del proceso de auditoría, las principales tecnologías digitales emergentes relacionadas con el proceso de auditoría externa, tipos de metodologías y enfoques de los autores y, finalmente, resultados y hallazgos encontrados por los autores. La mayoría de los autores consultados coinciden en que las tecnologías digitales pueden cambiar el enfoque actual de la auditoría, al pasar de una revisión periódica a una continua y que el uso de las tecnologías digitales podría generar eficiencias y optimización en el proceso general de la auditoría.
dc.descriptionEste artigo é resultado da revisão sistemática da literatura de contabilidade e de sistemas de informação, focada em compreender os benefícios do uso de tecnologias digitais no processo de auditoria. A partir do objetivo, foi proposta a pergunta de pesquisa que guiou a presente revisão de literatura: quais os benefícios que o uso de tecnologias digitais de informação traz para o processo de auditoria externa? A metodologia utilizada consistiu na seleção e na análise de 50 documentos, extraídos de revistas da base de dados de Scopus, de um total de 3 649 artigos de pesquisa de 38 revistas diferentes. Além disso, foram analisadas, para cada fase do processo de auditoria, as principais tecnologias digitais emergentes relacionadas com o processo de auditoria externa, com os tipos de metodologias e com as abordagens dos autores, e, finalmente, são apresentados os resultados e os achados encontrados pelos autores. A maioria dos autores consultados coincide em que as tecnologias digitais podem mudar a abordagem atual da auditoria, ao passar de uma revisão periódica a uma contínua e que o uso das tecnologias digitais poderia gerar eficiência e otimização no processo geral da auditoria.
dc.formatapplication/pdf
dc.formattext/xml
dc.languagespa
dc.publisherUniversidad Militar Nueva Granada
dc.relationhttps://revistas.unimilitar.edu.co/index.php/rfce/article/view/5170/4825
dc.relationhttps://revistas.unimilitar.edu.co/index.php/rfce/article/view/5170/4885
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dc.rightsDerechos de autor 2021 Revista Facultad de Ciencias Económicas
dc.sourceRevista Facultad de Ciencias Económicas; Vol. 29 No. 2 (2021); 45-65
dc.sourceRevista Facultad de Ciencias Económicas; Vol. 29 Núm. 2 (2021); 45-65
dc.sourceRevista Facultad de Ciencias Económicas; v. 29 n. 2 (2021); 45-65
dc.source1909-7719
dc.source0121-6805
dc.subjectaudit
dc.subjectbig data
dc.subjectaccounting
dc.subjectartificial intelligence (AI)
dc.subjectinformation systems
dc.subjectdigital technologies
dc.subjectauditoría
dc.subjectbig data
dc.subjectcontabilidad
dc.subjectinteligencia artificial (IA)
dc.subjectsistemas de información
dc.subjecttecnologías digitales
dc.subjectauditoria
dc.subjectbig data
dc.subjectcontabilidade
dc.subjectinteligência artificial (IA)
dc.subjectsistemas de informação
dc.subjecttecnologias digitais
dc.titleBenefits of Using Digital Technologies in External Auditing: a Literature Review
dc.titleBeneficios del uso de tecnologías digitales en la auditoría externa: una revisión de la literatura
dc.titleBenefícios do uso de tecnologias digitais na auditoria externa: uma revisão da literatura
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion


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