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Continuous auditing involves constant monitoring of risks and controls, using advanced technology and data analysis to provide real-time assurance to management. In this research focused on the hotel industry in Francisco de Orellana, Ecuador, the main objective was to examine the implementation and effectiveness of this practice in risk management. A mixed methodology based on surveys and data analysis was employed. The results revealed a high adoption of continuous auditing, with revealing benefits such as early detection of risks and reduction of financial losses. The correlation between automation of data collection and fraud detection effectiveness was highlighted. The study highlights the importance of these tools, with 90% of respondents recognizing their effectiveness in improving management in the hospitality industry. The integration of digital tools emerges as an essential pillar to ensure the sustainability and competitiveness of the sector.
Bósquez-Andrade et al. (Fri,) studied this question.