Adoption of artificial intelligence technologies in Argentine external auditing

Juan Ignacio Ruiz, Verónica Olocco and Alfredo Mario Baronio

LatIA, 2025, vol. 3, 310

Abstract: This study analyzes the adoption of artificial intelligence (AI) technologies in external auditing in Argentina, within a context where these tools promise to optimize processes and enhance the quality of professional judgment. Despite a high level of awareness regarding AI, its practical application remains limited and uneven. The objective was to analyze the adoption of artificial intelligence technologies in external auditing in Argentina. A mixed-methods approach with a descriptive design was employed. A total of 236 certified public accountants were surveyed between August 2024 and February 2025, and the quantitative findings were complemented by semi-structured interviews. The results show that although 97% of respondents are familiar with the concept of AI, only 12% apply it in their auditing work. The main barriers identified were the lack of specialized training, limited technical skills, and organizational resistance to change. Among the most valued benefits are time savings, increased accuracy, and improved detection of irregularities. The analysis allowed for the identification of three user profiles: young innovators, neutral professionals, and older individuals willing to adopt but lacking training. The study concludes that promoting targeted training programs, clear regulatory frameworks, and an innovation-oriented organizational culture is essential to bridge the gap between technological discourse and its effective implementation.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:dbk:rlatia:v:3:y:2025:i::p:310:id:1062486latia2025310

DOI: 10.62486/latia2025310

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