Emerging technologies in performance auditing: innovative approaches in companies in Cuenca, Ecuador [ Tecnologías emergentes en auditoría de gestión: enfoques innovadores en empresas de Cuenca, Ecuador]
DOI:
https://doi.org/10.62574/rmpi.v4iespecial.156Keywords:
financial audit, financial resources, technologyAbstract
The objective of this study is to identify the benefits and challenges related to the integration of emerging technologies in performance auditing in the business sector in Cuenca, Ecuador, in order to improve internal control and facilitate decision-making. It was based on a descriptive methodology. 85.3% of companies show a growing awareness of the strategic relevance of adopting technologies to optimise the efficiency, accuracy and transparency of audit processes. While there is a considerable degree of support for the integration of emerging technologies, significant challenges such as resistance to change, lack of technical skills and implementation costs are also identified. Companies that overcome these obstacles can benefit from improvements in operational efficiency, financial accuracy and transparency in internal processes, emphasising the need for investment in training and adequate resources.
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