Gema Viviana Paula Alarcón, Sandra Iveth Huilcapi Peñafiel, Daysi Graciela Astudillo Condo, Doris Gallegos Santillán, Marco Antonio Moreno Castro, and Víctor Hugo Vásconez Samaniego. 2023. “The Evolution of Financial Auditing: How Artificial Intelligence and ChatGPT Facilitate Data Analysis and Irregularity Detection”. Migration Letters 20 (S4). London, UK:1126-37. https://doi.org/10.59670/ml.v20iS4.4070.