Abstract

ROJAS AMADO, Juan Carlos  and  ESCOBAR AVILA, María Elena Emma. Benefits of Using Digital Technologies in External Auditing: a Literature Review. Rev.fac.cienc.econ. [online]. 2021, vol.29, n.2, pp.45-65.  Epub Oct 06, 2021. ISSN 0121-6805.  https://doi.org/10.18359/rfce.5170.

This article is the result of the systematic revision of the accounting and information systems Literature, focused in including/understanding the benefts 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.

Keywords : audit; big data; accounting; artificial intelligence (AI); information systems; digital technologies.

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