Aplicaciones de inteligencia artificial en la auditoría financiera contemporánea

The research analyzes the emerging role of artificial intelligence (AI) in contemporary financial auditing in response to the increasing complexity of business environments and the massive volume of financial data. Through a qualitative literature review of indexed academic sources, the main current applications of AI are identified, such as automation of routine processes, risk assessment, and continuous real-time transaction analysis. The findings reveal that these technologies optimize the efficiency and accuracy of audit work, although their implementation faces significant challenges, such as lack of specific regulation, algorithmic opacity, and professional resistance to change. It is concluded that AI substantially transforms the role of the auditor and requires new competencies, as well as regulatory and cultural reforms. The study proposes a comprehensive approach that articulates technological innovation, ethical governance and professional development to consolidate more reliable and transparent audits.