Adoption of artificial intelligence technologies in Argentine external auditing
DOI:
https://doi.org/10.62486/latia2025310Keywords:
Artificial Intelligence (AI), External Auditing, Professional Transformation, Technology AdoptionAbstract
This study analyzes the adoption of artificial intelligence (AI) technologies in external auditing in Argentina, within a context where these tools promise to optimize processes and enhance the quality of professional judgment. Despite a high level of awareness regarding AI, its practical application remains limited and uneven. The objective was to analyze the adoption of artificial intelligence technologies in external auditing in Argentina. A mixed-methods approach with a descriptive design was employed. A total of 236 certified public accountants were surveyed between August 2024 and February 2025, and the quantitative findings were complemented by semi-structured interviews. The results show that although 97% of respondents are familiar with the concept of AI, only 12% apply it in their auditing work. The main barriers identified were the lack of specialized training, limited technical skills, and organizational resistance to change. Among the most valued benefits are time savings, increased accuracy, and improved detection of irregularities. The analysis allowed for the identification of three user profiles: young innovators, neutral professionals, and older individuals willing to adopt but lacking training. The study concludes that promoting targeted training programs, clear regulatory frameworks, and an innovation-oriented organizational culture is essential to bridge the gap between technological discourse and its effective implementation.
References
Caner S, Bhatti F. A conceptual framework on defining businesses strategy for artificial intelligence. Contemp Manag Res. 2020;16(3):175–206. Disponible en: https://cmr-journal.org/article/download/19970/13775 DOI: https://doi.org/10.7903/cmr.19970
Salvatierra AJT. Impacto de la Inteligencia Artificial, Blockchain y Contabilidad en la Nube en la Transformación de las Prácticas Contables y Auditorías en México: Oportunidades, Desafíos y Estrategias de Integración. Cienc Lat Rev Multidiscip. 2024;8(4):12491–510. Disponible en: https://ciencialatina.org/index.php/cienciala/article/view/7286 DOI: https://doi.org/10.37811/cl_rcm.v8i4.13450
Rai DH. Artificial Intelligence Through Time: A Comprehensive Historical Review. 2024. Disponible en: https://www.researchgate.net/publication/385939923
Román-Acosta D. Exploración filosófica de la epistemología de la inteligencia artificial: Una revisión sistemática. Uniandes Episteme. 2024;11(1):101–22. Disponible en: https://revista.uniandes.edu.ec/ojs/index.php/EPISTEME/article/download/3388/3932 DOI: https://doi.org/10.61154/rue.v11i1.3388
Longo L, Goebel R, Lecue F, Kieseberg P, Holzinger A. Explainable artificial intelligence: Concepts, applications, research challenges and visions. In: International Cross-Domain Conference for Machine Learning and Knowledge Extraction. Cham: Springer; 2020. p. 1–16. Disponible en: https://inria.hal.science/hal-03414756/document DOI: https://doi.org/10.1007/978-3-030-57321-8_1
, Zhang C. Intelligent Process Automation in Audit. J Emerg Technol Account. 2019 Jul 19;Forthcoming. Disponible en: https://ssrn.com/abstract=3448091 DOI: https://doi.org/10.2139/ssrn.3448091
Asif Qureshi M. Auditoría de tecnologías emergentes: Afrontar los desafíos de la nueva era. ISACA J. 2020;(2). Disponible en: https://www.isaca.org/es-es/resources/isaca-journal/issues/2020/volume-2/auditing-emerging-technologies
Rojas Amado JC, Escobar Ávila MEE. Beneficios del uso de tecnologías digitales en la auditoría externa: una revisión de la literatura. Rev Fac Cienc Econ Investig Ref. 2021;29(2):45–65. Disponible en: http://www.scielo.org.co/scielo.php?script=sci_arttext&pid=S0121-68052021000200045 DOI: https://doi.org/10.18359/rfce.5170
Mpofu F. The application of Artificial Intelligence in external auditing and its implications on audit quality? A review of the ongoing debates. Int J Res Bus Soc Sci. 2023;12(9):496–512. Disponible en: https://www.ssbfnet.com/ojs/index.php/ijrbs/article/download/2737/2139 DOI: https://doi.org/10.20525/ijrbs.v12i9.2737
Venkatesh V, Morris MG, Davis GB, Davis FD. User acceptance of information technology: Toward a unified view. MIS Q. 2003;27(3):425–78. Disponible en: https://www.jstor.org/stable/30036540 DOI: https://doi.org/10.2307/30036540
Espinoza JMP, Quezada JCA, Yumbla JAJ. La innovación en la auditoría, nuevas tendencias y alcance: Una revisión. Econ Neg. 2024;15(2):20–44. DOI: https://doi.org/10.29019/eyn.v15i2.1299
KPMG. El desafío de las nuevas tecnologías aplicadas en la auditoría. Damiani A, editor. Buenos Aires: KPMG Argentina; 2023. Disponible en: https://assets.kpmg.com/content/dam/kpmg/ar/pdf/2023/el-desafio-de-las-nuevas-tecnologias-aplicadas-en-la-auditoria.pdf.
Published
Issue
Section
License
Copyright (c) 2025 Juan Ignacio Ruiz, Verónica Olocco, Alfredo Mario Baronio (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
The article is distributed under the Creative Commons Attribution 4.0 License. Unless otherwise stated, associated published material is distributed under the same licence.
