Browsing by Author "Alarcon Silva, Harrison"
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Item Análisis de la inteligencia artificial como herramienta en los procesos de control interno(Universidad Santiago de Cali, 2024) Alarcon Silva, Harrison; Rodriguez Navia, Oscar Fernando; Góngora Lemos, IvonneIn the current dynamic and changing business context, where effectiveness and promptness in decision-making are essential, auditing has evolved significantly thanks to different technological advances that have redefined the management and control of internal processes of organizations.In this sense, considering the current panorama, artificial intelligence (AI) is presented as an innovative tool that not only optimizes and automates accounting tasks, but can also provide the ability to perform predictive analysis of information. This shift toward incorporating artificial intelligence (AI) not only drives operational efficiency, but also redefines the very nature of auditing, allowing us to proactively anticipate and adapt to emerging business challenges. Thus. The purpose of this research is to analyze and explore the relevance of artificial intelligence as a fundamental internal control tool. The aim is to understand how the execution of artificial intelligence (AI) systems can impact operational performance, fraud detection and strategic decision making. In addition, it will be explored how these technologies can contribute to the optimization of resources, facilitate regulatory compliance and promote agile adaptation to a constantly changing business environment. To carry out this work, an exploratory research method is used, carried out through a descriptive and quantitative study, supported by the exploration of different databases, such as sciencedirect, Dialnet, electronic documents from the repository of the Santiago de Cali University and others. institutions; Also research portals and magazines in the accounting and auditing area. Likewise, the results obtained reflect that artificial intelligence as an internal control tool allows a clear optimization of internal processes, with substantial reductions in execution time and the minimization of errors. Improved ability to detect fraud and anomalies was highlighted as a key achievement, supporting more informed strategic decision making. Furthermore, from the above it can be seen that artificial intelligence emerges as an essential component for agile adaptation to regulatory changes and for the optimization of internal resources. In conclusion, the research confirms that the use of artificial intelligence as an internal control tool offers substantial improvements in operational performance, fraud detection and strategic decision making. These findings support the idea that artificial intelligence not only strengthens organizational security and effectiveness, but also influences culture toward a more innovative and time management mindset.