“La inteligencia artificial y el rol del contador auditor de la Católica de Cuenca en el 2023”

Abstract

Artificial intelligence offers a range of tools and techniques that not only automate routine tasks but also increase the accuracy and speed of data processing. This article aims to analyze the impact of artificial intelligence on the accountant-auditor’s role at the Catholic University of Cuenca during the year 2023. A quantitative descriptive and correlational approach with a cross-sectional design was used, employing a sample of 58 university students. Using the Chi-square test, a value of 69.248 was found with a significance level of 0.000, confirming a solid relationship between artificial intelligence and the accountant-auditor’s role in the institution. It is concluded that artificial intelligence allows the accountant-auditor to free himself from monotonous tasks, focusing on strategic aspects and decision-making, positively impacting profitability and organizational growth. Additionally, it improves transparency and confidence in financial information, resulting in greater accuracy and reliability in reporting.