Efectos de la digitalización en la auditoría contable: una perspectiva profesional Effects of Digitalization on Accounting Auditing: A Professional Perspective
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Introducción: La transformación digital ha impactado profundamente los procesos contables y de auditoría, generando la necesidad de comprender cómo las herramientas tecnológicas modifican las prácticas profesionales en contextos locales de América Latina. Objetivo: determinar el efecto de la digitalización sobre la auditoría contable en firmas del Barrio Ciudad Nueva, Ciudad del Este, Paraguay, durante 2025. Metodología: Se empleó un enfoque cuantitativo, descriptivo y no experimental de corte transversal. Se aplicó un cuestionario mediante Google Forms a 11 profesionales contables seleccionados por conveniencia, con validación de experto auditor con más de 35 años de experiencia. Resultados: El 80% de los participantes reconoció que las tecnologías actuales optimizan significativamente su labor profesional. El 60% afirmó que la digitalización exige cambios sustanciales en los procedimientos auditor, mientras que el 40% utiliza herramientas integradas como Excel y sistemas ERP. Conclusiones: La digitalización produce efectos positivos y necesarios en la auditoría contable, aunque persisten resistencias vinculadas a la transición tecnológica que requieren estrategias de acompañamiento.
Introduction: Digital transformation has profoundly impacted accounting and auditing processes, creating the need to understand how technological tools modify professional practices in local Latin American contexts. Objective: The effect of digitalization on accounting auditing in firms from Barrio Ciudad Nueva, Ciudad del Este, Paraguay, was determined during 2025. Methodology: A quantitative, descriptive, non-experimental cross-sectional approach was employed. A questionnaire administered through Google Forms was applied to 11 accounting professionals selected through convenience sampling, with expert validation by an auditor with over 35 years of experience. Results: 80% of participants recognized that current technologies significantly optimize their professional work. 60% affirmed that digitalization demands substantial changes in audit procedures, while 40% use integrated tools such as Excel and ERP systems. Conclusions: Digitalization produces positive and necessary effects on accounting auditing, although resistances linked to technological transition persist and require accompaniment strategies.
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