A BIBLIOMETRIC STUDY ON THE ROLE OF ARTIFICIAL INTELLIGENCE IN FINANCIAL AUDITING

Abstract

This study aims to analyze the impact of artificial intelligence (AI) on accounting auditing, highlighting its contributions to the automation of verification processes, the improvement of financial information quality, and the strengthening of corporate governance. The research discusses the digital transformation experienced by accounting, especially auditing, which has been incorporating technologies such as machine learning, deep learning, and process mining to increase the efficiency, accuracy, and reliability of analyses. Digital auditing enables accounting professionals to perform real-time testing, detect fraud and inconsistencies, and expand internal control capacity. However, the adoption of AI imposes challenges such as the need for specific regulation, professional reskilling, and the protection of financial data. The methodology used was based on exploratory bibliographic research, analyzing scientific articles and technical reports from national and international authors. The results indicate that artificial intelligence represents not only a technological innovation but also a strategic instrument for modernizing accounting auditing, promoting efficiency and reliability in control and compliance practices. It is concluded that, although ethical and regulatory challenges exist, AI has the potential to revolutionize auditing, making it more agile, secure, and aligned with the demands of the digital era.