Integration of artificial intelligence into organizations' internal control systems
Keywords:
Artificial intelligence, auditing, risk management, fraud, automationAbstract
Modern auditing has incorporated artificial intelligence (AI) and machine learning (ML) tools to improve fraud detection and risk management. However, in small and medium-sized enterprises (SMEs) in Guayaquil, the adoption of these technologies is limited. Therefore, this study aims to design strategies that integrate artificial intelligence into control systems for fraud detection in SMEs in the city of Guayaquil. A mixed approach with a correlational and cross-sectional design was used. The results reveal that financial fraud is the most recurrent in the SMEs analyzed. The main obstacles to the implementation of AI and ML include lack of technical knowledge, difficulty of integration with existing systems, and lack of quality data. These findings highlight the need for strategies that address these barriers to facilitate the effective adoption of advanced technologies in risk management.
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