The objective of this research article is to determine the impact of Artificial Intelligence (AI) on auditing processes in large audit firms in Lima 2023. As is well known, companies are exposed to various administrative and financial problems, with fraud being the most recurrent problem. Therefore, technological advances can detect irregularities and provide companies and auditors with a greater ability to proactively prevent and address fraud. By implementing Artificial Intelligence in auditing processes, auditing companies in Lima will be able to optimize time, detect accounting fraud, provide reliable data, and reduce human errors, without replacing them, since the intervention of an auditor is essential to verify that everything is done in a transparent manner, and then make the best decisions with minimal risks. This is also an advantage for companies in the long term to reduce the...

This article presents an analysis of the application of the IDEA technological tool, developed by CaseWare, as a technique to streamline audit processes in the detection of irregularities in government spending, to guarantee the adequate allocation of public resources. The focus is on data review and detection of fraud, suspicious operations, errors, among others. The implementation of the audit using Computer Assisted Audit Techniques (TAACs) is highlighted and its application is illustrated in the context of the advertising expenses of the Ministry of Health (MINSA). A specific case related to suppliers and number of contracts for advertising expenses is explored, where the use of these techniques facilitates the detection of unusual variations and possible errors in the management of funds allocated to advertising for the 2022 and 2023 campaign. of the MINSA. The application of Auditi...