Aplicaciones emergentes en la auditoría continua y analítica de datos en el control financiero empresarial

The digital transformation of the financial-accounting environment demands controls capable of monitoring transactions, detecting anomalies, and responding promptly to risks that periodic procedures do not always identify. The study aimed to analyze the relationship between emerging applications of continuous auditing and data analytics and the effectiveness of corporate financial control. A qualitative, documentary, non-experimental, cross-sectional, and exploratory research was conducted, based on scientific literature, professional standards, and technical documents published between 2020 and 2025. The results showed a relevant but uneven adoption, concentrated in seat tests, sampling, and repeatable procedures; moreover, technological integration, data quality, digital competencies, and governance conditioned its implementation. The examined evidence also recorded associations with a lower likelihood of restatements, reduced audit time and increased coverage, risk identification, and formulation of recommendations. These findings indicate that technology strengthens financial control when articulated with professional capabilities, infrastructure, and institutional supervision, without replacing auditor judgment. It is concluded that continuous auditing constitutes a sociotechnical configuration whose effectiveness depends on strategic, responsible, and contextualized adoption (Eilifsen et al., 2020; Fedyk et al., 2022).