Sistematización de experiencia sobre la IA en el rol del Revisor Fiscal.
No Thumbnail Available
Date
2025-05-23
Authors
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios - UNIMINUTO
Type
Sistematización de Experiencias
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
Esta sistematización de experiencia surge del desarrollo de las prácticas profesionales III del programa de contaduría pública, en la modalidad de investigación denominado “Evaluación del impacto de la implementación de la inteligencia artificial (IA) en el rol del Revisor Fiscal”. Inicialmente, se investigó sobre las tareas que pueden ser automatizadas con el apoyo de la Inteligencia Artificial y se indagó sobre el conocimiento, la comprensión y la actitud del profesional del campo de la revisoría fiscal frente a la implementación de la IA, proceso que se realizó en la ciudad de Cúcuta con la participación de 20 profesionales del área, permitiendo identificar como estas herramientas tecnológicas están transformando las funciones tradicionales de control y auditoria. Los hallazgos revelaron que, aunque la IA ofrece ventajas significativas como la automatización de tareas y análisis de datos, persisten un desconocimiento generalizado sobre su aplicación, así como actitudes de resistencia al cambio. A partir del análisis de esta experiencia, se proponen estrategias para fomentar la formación tecnológica y promover la integración efectiva de la inteligencia artificial en el ejercicio profesional.
This systematization of experience arose from the development of professional practice III of the public accounting program, in the research modality called "Evaluation of the impact of the implementation of artificial intelligence (AI) on the role of the Statutory Auditor." Initially, research was conducted on the tasks that can be automated with the support of Artificial Intelligence and the knowledge, understanding, and attitude of professionals in the field of statutory auditing toward the implementation of AI. This process was carried out in the city of Cúcuta with the participation of 20 professionals in the field, allowing the identification of how these technological tools are transforming traditional control and auditing functions. The findings revealed that, although AI offers significant advantages such as task automation and data analysis, there remains a widespread lack of knowledge about its application, as well as attitudes of resistance to change. Based on the analysis of this experience, strategies are proposed to promote technological training and foster the effective integration of artificial intelligence in professional practice.
This systematization of experience arose from the development of professional practice III of the public accounting program, in the research modality called "Evaluation of the impact of the implementation of artificial intelligence (AI) on the role of the Statutory Auditor." Initially, research was conducted on the tasks that can be automated with the support of Artificial Intelligence and the knowledge, understanding, and attitude of professionals in the field of statutory auditing toward the implementation of AI. This process was carried out in the city of Cúcuta with the participation of 20 professionals in the field, allowing the identification of how these technological tools are transforming traditional control and auditing functions. The findings revealed that, although AI offers significant advantages such as task automation and data analysis, there remains a widespread lack of knowledge about its application, as well as attitudes of resistance to change. Based on the analysis of this experience, strategies are proposed to promote technological training and foster the effective integration of artificial intelligence in professional practice.
Description
Sistematizar la experiencia sobre la evaluación del impacto de la Inteligencia Artificial en el campo del Revisor Fiscal y la adaptabilidad de este profesional frente a esta articulación.
Keywords
Public accountant, experience, artificial intelligence, Statutory auditor, Systematization, Contador público, experiencia, inteligencia artificial, Revisor fiscal, Sistematización, Public accountant, experience, artificial intelligence, Statutory auditor, Systematization