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Valencia-Arias, Alejandro, Raunelli Sander, Juan Manuel, Tuesta Torres, Edgar Roland, Gaviria Rodríguez, Diana Yanet, Arango Arango, Juan Guillermo, Valencia, Jackeline. (1405). Applications of Artificial Intelligence in Forensic Auditing: Tools, Challenges, and Opportunities for Fraud Detection. , (), -. doi: 10.22059/ijms.2026.399766.677862
Alejandro Valencia-Arias; Juan Manuel Raunelli Sander; Edgar Roland Tuesta Torres; Diana Yanet Gaviria Rodríguez; Juan Guillermo Arango Arango; Jackeline Valencia. "Applications of Artificial Intelligence in Forensic Auditing: Tools, Challenges, and Opportunities for Fraud Detection". , , , 1405, -. doi: 10.22059/ijms.2026.399766.677862
Valencia-Arias, Alejandro, Raunelli Sander, Juan Manuel, Tuesta Torres, Edgar Roland, Gaviria Rodríguez, Diana Yanet, Arango Arango, Juan Guillermo, Valencia, Jackeline. (1405). 'Applications of Artificial Intelligence in Forensic Auditing: Tools, Challenges, and Opportunities for Fraud Detection', , (), pp. -. doi: 10.22059/ijms.2026.399766.677862
Valencia-Arias, Alejandro, Raunelli Sander, Juan Manuel, Tuesta Torres, Edgar Roland, Gaviria Rodríguez, Diana Yanet, Arango Arango, Juan Guillermo, Valencia, Jackeline. Applications of Artificial Intelligence in Forensic Auditing: Tools, Challenges, and Opportunities for Fraud Detection. , 1405; (): -. doi: 10.22059/ijms.2026.399766.677862

Applications of Artificial Intelligence in Forensic Auditing: Tools, Challenges, and Opportunities for Fraud Detection

Interdisciplinary Journal of Management Studies
مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 05 خرداد 1405
نوع مقاله: Review article
شناسه دیجیتال (DOI): 10.22059/ijms.2026.399766.677862
نویسندگان
Alejandro Valencia-Arias* 1؛ Juan Manuel Raunelli Sander2؛ Edgar Roland Tuesta Torres3؛ Diana Yanet Gaviria Rodríguez4؛ Juan Guillermo Arango Arango5؛ Jackeline Valencia6
1Escuela de Ingeniería Industrial, Universidad Señor de Sipán, Perú, 14000
2Facultad de Ingeniería Arquitectura y Urbanismo, Universidad Señor de Sipán, Perú, 14001
3Escuela de Posgrado USS, Universidad Señor de Sipán, Perú, 14001
4Facultad de Ciencias Económicas y Administrativas, Instituto Tecnológico Metropolitano, Colombia, 50010
5Ciencias Básicas, Instituto Tecnológico Metropolitano, Colombia, 50010
6Vicerrectoría de Investigación y postgrado, Universidad de Los Lagos, Chile, 5290000
چکیده
In an environment where financial crimes are characterised by increasingly complex structures, artificial intelligence is positioned as a technology with the potential to redefine forensic auditing. The present study employs a systematic review in accordance with the PRISMA 2020 protocol, with the objective of analysing how the incorporation of AI techniques transforms this practice beyond its operational functions. The analysis reveals a high level of disciplinary fragmentation and the absence of a cohesive conceptual framework, which hinders the consolidation of knowledge. It is imperative to comprehend that AI-assisted forensic auditing should not be perceived as an independent technical apparatus, but rather as a praxis that functions within the confines of institutional, ethical, and epistemological frameworks. This standpoint enables us to examine the conditions that legitimise its adoption, as well as the limits of its effectiveness. The study calls for a re-evaluation of the principles that guide forensic auditing in digital contexts. This is because intelligent systems are now being used, which demands new forms of analysis, control and accountability. The study does not propose immediate answers.
کلیدواژه‌ها
Artificial intelligence؛ forensic auditing؛ fraud detection؛ intelligent systems؛ algorithmic governance
آمار
تعداد مشاهده مقاله: 29





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