The Evolution of Financial Auditing: How Artificial Intelligence and ChatGPT Facilitate Data Analysis and Irregularity Detection

Abstract

A documentary review was carried out on the production and publication of research papers related to the study of the Artificial Intelligence and Financial Audit variable. The purpose of the bibliometric analysis proposed in this document was to know the main characteristics of the volume of publications registered in the Scopus database during the period 2017-2022, achieving the identification of 68 publications. The information provided by this platform was organized through graphs and figures, categorizing the information by Year of Publication, Country of Origin, Area of Knowledge and Type of Publication. Once these characteristics have been described, the position of different authors on the proposed topic is referenced through a qualitative analysis. Among the main findings made through this research, it is found that China, with 3 publications, was the country with the highest scientific production registered in the name of authors affiliated with institutions of that nation. The Area of Knowledge that made the greatest contribution to the construction of bibliographic material related to the study of the Artificial Intelligence and Financial Auditing variable was Computer Science with 43 published documents, and the most used Publication Type during the period indicated above were Journal Articles with 47% of the total scientific production.