Artificial intelligence as a strategic focus in Ecuadorian internal auditing

Abstract

This research analyzes the role of artificial intelligence as a transformative element in internal audit processes, with an emphasis on the Ecuadorian and Latin American context. Through a mixed study, combining a documentary review and empirical analysis using surveys and interviews, the critical factors that influence the adoption of this technology are identified, as well as its impact on operational efficiency and internal control. The analytical hierarchy method was applied to weigh criteria such as cost, training, technological infrastructure, risk perception, and impact on efficiency. The results show that the impact on efficiency and training are the most decisive factors for successful implementation. Finally, a strategic roadmap is proposed for the progressive and responsible adoption of AI in internal auditing, aligned with the principles of transparency, ethics, and technological governance.