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...