Evolução tecnológica, inteligência artificial, auditoria contínua: auditores versus novas tecnologias

Abstract

The study identified the main challenges faced by auditors in integrating new technologies, with an emphasis on tools such as Artificial Intelligence (AI). Through an exploratory literature review, secondary sources such as scientific articles, electronic journals, and materials from the Federal Accounting Council (CFC) were analyzed. Using keywords like "continuous auditing," "information technology," and "artificial intelligence" on Google Scholar,the research sought to understand the integration of these technologies into accounting. The results show that technologies such as Big Data, AI, Blockchain, and machine learning are redefining auditing practices, especially continuous auditing, which enables real-time analysis of all records. Among the challenges are the high implementation costs, the need for constant updates, and the insecurity of accountants in signing balance sheets in a more complex digital environment. On the other hand, the automation of routine tasks, the analysis of large volumes of data (Big Data), and the use of predictive models offer opportunities to increase the efficiency, accuracy, and transparency of auditing processes. It is concluded that technological evolution is transforming auditors' practices, requiring new skills and the adoption of advanced tools, such as continuous auditing. Despite the challenges, the opportunities generated by these changes can drive auditing to a more efficient and strategic level. Future research may explore strategies for auditor training and the practical application of emerging technologies, such as AI and Blockchain, with a focus on expanding continuous auditing.