Transformation of the auditor's role in the face of emerging technologies
Keywords:
Professional judgment, technological innovation, internal control, transparency, risk managementAbstract
Auditing has undergone significant transformations in the digital age due to the incorporation of advanced technologies such as artificial intelligence, big data analytics, and automated systems. These changes have generated new ethical and professional responsibility challenges, affecting the independence, objectivity, and reliability of audit processes, demanding a review of traditional principles and practices. Therefore, this study analyzed the challenges and opportunities associated with the audit profession in the digital age, considering the evolution of their role, as well as the strengthening of training and regulatory mechanisms to ensure transparency and integrity in auditing. To this end, a documentary review of academic publications and scientific articles was conducted, focusing on ethics, professional responsibility, and the digital transformation in auditing. The information was organized into thematic areas that included professional ethics, regulatory compliance, training, technological innovation, and organizational management. Ethical dilemmas arising from automation and the management of big data, and the evolution of the auditor's role toward strategic and advisory functions, were highlighted. As well as identifying opportunities for improvement in training, technological innovation, and regulatory strengthening. Furthermore, digital auditing has required integrated approaches that combine technical and ethical competencies, updated regulatory protocols, and ongoing training. Therefore, adaptive actions have been suggested to strengthen the quality, transparency, and reliability of auditing processes, opening avenues for future studies on digital auditing models.
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Copyright (c) 2025 Carlos Wilman Maldonado-Gudiño, Wilmer Medardo Arias-Collaguazo, Luis Germán Castro-Morales, Dolores Paulina Ramírez-Flores
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