Technological innovation trends that support financial audit processes

Abstract

The audit of financial information is one of the activities that outline the assurance of information with credibility criteria. In view of this, emerging technologies are new trends that the auditor must consider in the exercise of their duties. Therefore, this article focuses on describing the technological innovation trends that support the financial audit processes developed by consulting firms – representative auditors of the world: “Big Four”. Methodologically, a descriptive study is presented focused on a literary review, under a type of basic research with a non-experimental design, with the “Big Four” as its object of study, investigating real documents and experiences about the practice of auditing from the point of view of from a digital perspective within the framework of existing and persistent technological innovation in the exercise of the profession. In response to the above, it is stated that technological innovation trends in financial audit processes are occurring at an impressive speed, which is why they must be assumed to guarantee that financial information assurance programs in the context of digital transformation are credible and consistent.