The application of artificial intelligence in accounting auditing [La aplicación de inteligencia artificial en la auditoría contable]
DOI:
https://doi.org/10.62574/rmpi.v4iespecial.172Keywords:
artificial intelligence, pattern recognition, financial auditAbstract
The objective of this study is to evaluate the effectiveness of the application of artificial intelligence in accounting auditing and to propose improvements for the early detection of irregularities. The study was descriptive and non-experimental. It was found that the majority of the professionals surveyed consider that artificial intelligence contributes to optimising accounting audit processes and to detecting possible irregularities in organisations more effectively. Artificial intelligence is transforming the field of accounting auditing and fraud detection by employing machine learning and data analytics. These advanced tools enable auditors to more efficiently and accurately identify anomalies and unusual patterns in financial transactions, facilitating the timely detection of potential fraud. Through sophisticated algorithms, artificial intelligence can analyse large volumes of data faster than traditional methods.
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