Integrating Artificial Intelligence Algorithms in Financial Audits: A Disruptive Approach to Fraud Detection

Abstract

The integration of artificial intelligence (AI) algorithms in financial audits represents a disruptive innovation in fraud detection, facilitating faster, more accurate and efficient analyses. This article explores the impact of these technologies on audit processes, addressing their potential to identify anomalous patterns and prevent fraudulent activity. Through a robust theoretical framework and a methodology based on an analysis of recent cases, the benefits, challenges, and limitations of AI implementation in this context are assessed. The results show a significant improvement in audit accuracy and predictive capacity against fraud.