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Exploring the Potential of Generative AI in Financial Information Control and External Audit
Abstract
Today's technology advancements provide innovative support to oversight mechanisms through operational capacities. This study explores how artificial intelligence (AI), and in particular generative AI, can be integrated into financial information control with the objective of improve its quality. It analyses the challenges posed by information asymmetry and conflicts of interest, and highlights how AI enhances financial reporting through anomaly detection and the acceleration of control procedures, providing timely decision support. The methodological approach relies on a documentary analysis, supported by a framework assessing the integration of AI into corporate governance mechanisms. Particular attention is given to external audit processes, where AI can strengthen audit quality by reducing risks to an acceptable level and issuing an audit opinion on the financial statements, while fostering more innovative governance models. The objective is to provide research-based insights and recommendations for the sustainable and ethical deployment of these technologies.
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