Inteligencia artificial en la Automatización de procesos financieros

Abstract

Artificial Intelligence (AI) is crucial for improving operational efficiency in the financial sector. Under this approach, this study aimed to analyze the impact of AI on the transformation of financial processes, focusing on evaluating specific technologies to understand improvements in operational efficiency and decision-making from an ethical perspective. Key areas addressed include financial planning, treasury management, accounting, accounts payable and receivable management, financial reporting and analysis, financial risk management, compliance, and auditing. In order to carry out this research, a qualitative approach was used, with a descriptive scope and a bibliographic design based on a systematic review using the PRISMA methodology, focusing on the exhaustive search of information in scientific databases. A total of 340 articles were identified, and inclusion and exclusion criteria were applied to ensure the relevance and quality of the selected studies, resulting in 21 articles analyzed. The results indicate that AI significantly improves efficiency, accuracy, and reduces operating costs. Globally, AI optimizes working capital management and risk management, while in Latin America and Ecuador, it improves accounting accuracy, fraud detection, and operational efficiency. It also facilitates service customization and regulatory compliance, contributing to digital transformation and business sustainability. Keywords: Artificial intelligence, automation, risk management, auditing, financial analysis.