Impact of Artificial Intelligence on the Development of Financial Auditor Competencies: A Theoretical Review Financial: A Theoretical Review

Abstract

The article aims to analyse the effects caused by the introduction of Artificial Intelligence (AI) on the appropriation of teaching-learning competencies in financial auditing; the sources collected analyse its impact on the education and practice of professional accountancy. Firstly, information technologies and their importance in learning processes were investigated, emphasising that AI is revolutionising methodologies in higher education. Secondly, it considered AI-driven technologies that perform big data analytics, screening through frequent tasks, fraud identification, as well as predictive modelling, improving efficiency and accuracy in decision-making processes. The theoretical section provided an overview of the literature and studies in the field of AI and how they are applied in accounting practices, envisioning the use of progressive technologies in the work of future accountants. Finally, it addresses the problems that may arise from the use of AI in the learning process, highlighting the need to close the gap and the resistance of some practitioners to the adoption of these approaches and the ethical issues they raise.